/DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYD GHOSURFHVRSHQDO $QD0DUtD1HLUD3HQD 7HVLVGRFWRUDOUHDOL]DGDEDMRODGLUHFFLyQGHORVSURIHVRUHV $JXVWtQ-HV~V3pUH]&UX]0DUWtQ\ ;XOLR;RVp)HUUHLUR%DDPRQGH $xR ÈUHDGH'HUHFKR3URFHVDO 3URJUDPD2ILFLDOGH'RFWRUDGRHQ'HUHFKR UHJXODGRSRUHO5'139307, de 29 de Octubre Programa de FPU financiado por el Ministerio de Educación, Cultura y Deporte 5HVXPR5HVXPHQ$EVWUDFW5LDVVXQWR 5HVXPR &RGHILQLWLYRGHUUXEDPHQWRGRSULQFLSLRsocietas delinquere non potest QRDQR DV SHUVRDV [XUtGLFDV SDVDURQ D VHU VXVFHSWLEOHV GH DXWpQWLFDV SHQDV 'DGR TXH R SURFHVRSHQDOpD~QLFDIRUPDDSWDSDUDDLPSRVLFLyQGHWDOHVVDQFLyQVIDLVHSUHFLVR UHDOL]DUXQKDODERUKHUPHQpXWLFDDILQGHDGDSWDUD[XVWL]DSHQDODHVWDQRYDSDUWH SDVLYDGRSURFHVR1HVWHVHQVRKDLTXHWHUHQFRQWDTXHWDQWRR'HUHLWR3HQDOFRPR R 'HUHLWR 3URFHVXDO KLVWyULFDPHQWH IRURQ FRQFLELGRV SDUD DVLJQDU H D[XL]DU UHVSRQVDELOLGDGHV LQGLYLGXDLV SROR TXH D LUUXSFLyQ GDV SHUVRDV [XUtGLFDV REULJD D DGDSWDUPRGHORVGHQDWXUH]DHVHQFLDOPHQWHDQWURSRPyUILFDDHQWLGDGHVGHQDWXUH]D ILFWLFLDHLQFRUSyUHD $V HVHQFLDLV GLIHUHQ]DV RQWROy[LFDV HQWUH SHUVRDV ItVLFDV H [XUtGLFDV SXJQDQ FRD QHFHVLGDGHGHHVWDEOHFHUXQHVWDWXWR[XUtGLFRSURFHVXDO~QLFRSDUDDSDUWHSDVLYDGR SURFHVRSHQDO$HVWHUHVSHFWRpSUHFLVRUHVSHFWDURGHUHLWRGRLQFXOSDGRDXQ[Xt]R FRQ WyGDODV JDUDQWtDV HYLWDQGR VLWXDFLyQV GH LQGHIHQVLyQ FRQVWLWXFLRQDOPHQWH SURKLELGDV SHUR VHQ FDHU QXQ PLPHWLVPR DFUtWLFR HQWUH D SHUVRD KXPDQD H QRQ KXPDQDTXHGHVFRxH]DDV~DHVSHFLDOHGLVSDUQDWXUH]D 5HVXPHQ &RQHOGHILQLWLYRGHUUXPEDPLHQWRGHOSULQFLSLRsocietas delinquere non potest HQHO DxRODVSHUVRQDVMXUtGLFDVKDQSDVDGRDVHUSDVLEOHVGHDXWpQWLFDVSHQDV'DGR TXH HO SURFHVR SHQDO HV OD ~QLFD YtD DSWD SDUD OD LPSRVLFLyQ GH WDOHV VDQFLRQHV HV SUHFLVR UHDOL]DU XQD ODERU KHUPHQpXWLFD HQ RUGHQ D DGDSWDU OD MXVWLFLD SHQDO D HVWD QXHYD SDUWH SDVLYD SURFHVR (Q HVWH VHQWLGR KD\ TXH WHQHU HQ FXHQWD TXH WDQWR HO 'HUHFKR3HQDOFRPRHO'HUHFKR3URFHVDOKDQVLGRKLVWyULFDPHQWHFRQFHELGRVSDUD DVLJQDU \ HQMXLFLDU UHVSRQVDELOLGDGHV LQGLYLGXDOHV SRU OR TXH OD LUUXSFLyQ GH ODV SHUVRQDV MXUtGLFDV REOLJD D DGDSWDU PRGHORV GH QDWXUDOH]D HVHQFLDOPHQWH DQWURSRPyUILFDDHQWHVGHQDWXUDOH]DILFWLFLDHLQFRUSyUHD /DV HVHQFLDOHV GLIHUHQFLDV RQWROyJLFDV TXH H[LVWHQ HQWUH ODV SHUVRQDV ItVLFDV \ ODV MXUtGLFDV SXJQDQ FRQ OD QHFHVLGDG GH HVWDEOHFHU XQ HVWDWXWR MXUtGLFR SURFHVDO ~QLFR SDUDODSDUWHSDVLYDGHOSURFHVRSHQDO(QHVWHVHQWLGRHVSUHFLVRUHVSHWDUHOGHUHFKR GHO LQFXOSDGR D XQ SURFHVR FRQ WRGDV ODV JDUDQWtDV HYLWDQGR VLWXDFLRQHV GH LQGHIHQVLyQSURVFULWDVFRQVWLWXFLRQDOPHQWHSHURVLQFDHUHQXQPLPHWLVPRDFUtWLFR HQWUH OD SHUVRQD KXPDQD \ QR KXPDQD TXH GHVFRQR]FD VX HVSHFLDO \ GLVSDU QDWXUDOH]D $EVWUDFW :LWK WKH GHILQLWLYH FROODSVH RI WKH societas delinquere non potest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societas delinquere non potest QHO OHSHUVRQHJLXULGLFKHVRQRGLYHQWDWHDQFK¶HVVHSRWHQ]LDOLGHVWLQDWDULGLYHUHH SURSULHVDQ]LRQLSHQDOL&RQVLGHUDWRFKHLOSURFHVVRSHQDOHqO¶XQLFDYLDSHUFRUULELOH DL ILQL GHOO¶LPSRVL]LRQH GL WDOH WLSRORJLD GL VDQ]LRQH GLYHQWD DOORUD QHFHVVDULR SURFHGHUH DG XQ¶DWWLYLWj HUPHQHXWLFD GHOOD SURFHGXUD SHQDOH YLJHQWH YROWD DG DGDWWDUODDTXHVWDQXRYDFDWHJRULDGLSDUWLSURFHVVXDOL,QTXHVW¶RWWLFDELVRJQDWHQHUH FRQWRGHOIDWWRFKHWDQWRLOGLULWWRSHQDOHVRVWDQ]LDOHTXDQWRTXHOORSURFHVVXDOHVRQR VWDWLVWRULFDPHQWHFRQFHSLWLDOILQHGLJLXGLFDUHODUHVSRQVDELOLWjGLLQGLYLGXLLQFDUQH HG RVVD VLFFKp O¶LQJUHVVR GHOOH SHUVRQH JLXULGLFKH FRVWULQJH DG DGDWWDUH LO PRGHOOR SURFHVVXDOH SHQVDWR SHU GHVWLQDWDUL GDO FDUDWWHUH DQWURSRPRUIR DG HQWL GL QDWXUD LPPDWHULDOHHLQFRUSRUHD /H IRQGDPHQWDOL GLIIHUHQ]H RQWRORJLFKH HVLVWHQWL WUD SHUVRQH ILVLFKH H JLXULGLFKH FRQIOLJJRQR FRQ OD QHFHVVLWj GL VWDELOLUH XQ VWDWXWR JLXULGLFR SURFHVVXDOH XQLWDULR YDOLGR SHU TXDOXQTXH VRJJHWWR ULYHVWD OD SRVL]LRQH GL LQGDJDWRLPSXWDWR QHO SURFHGLPHQWR ,Q WDOH RWWLFD RFFRUUH GD XQ ODWR ULVSHWWDUH OH JDUDQ]LH GHOO¶HTXR SURFHVVR HYLWDQGR YLROD]LRQL GHO GLULWWR GL GLIHVD FRVWLWX]LRQDOPHQWH LOOHJLWWLPH GDOO¶DOWUR ODWR DO FRQWHPSR RFFRUUH HYLWDUH GL HTXLSDUDUH DFULWLFDPHQWH SHUVRQH ILVLFKH H JLXULGLFKH GLVFRQRVFHQGR OH LQQHJDELOL SHFXOLDULWj H VSHFLDOLWj GL TXHVWH XOWLPH Amispadres,aJessyyamihermanaSandra porsuinestimableeincondicionalapoyo. Agradecimientos 0H JXVWDUtD TXH HVWDV OtQHDV VLUYLHUDQ SDUD H[SUHVDU PL PiV VLQFHUR \ SURIXQGR DJUDGHFLPLHQWRDWRGDVDTXHOODVSHUVRQDVTXHGHXQDIRUPDXRWUDKDQKHFKRSRVLEOH ODUHDOL]DFLyQGHHVWHWUDEDMR (Q SULPHU OXJDU TXLVLHUD DJUDGHFHU D PLV GLUHFWRUHV $JXVWtQ-HV~V 3pUH]&UX] 0DUWtQ\;XOLR)HUUHLUR%DDPRQGHODVKRUDVLQYHUWLGDVHQHVWHHVWXGLRDVtFRPRVXV FRUUHFFLRQHVUHFRPHQGDFLRQHVFRQVHMRV\FUtWLFDVTXHVLQGXGDKDQVXSXHVWRXQD PHMRUDVXVWDQFLDOGHOUHVXOWDGRILQDOGHOPLVPR 4XLVLHUD PRVWUDU PL DJUDGHFLPLHQWR DVt PLVPR D OD 3URIHVRUD 3DWULFLD )DUDOGR &DEDQD SRU WRGD OD D\XGD SUHVWDGD DVt FRPR SRU HO iQLPR LQIXQGLGR \ SRU OD FRQILDQ]DTXHVLHPSUHKDGHSRVLWDGRHQPt $Vt PLVPR TXLVLHUD GDU ODV JUDFLDV D DTXHOODV SHUVRQDV TXH PH KDQ D\XGDGR \ DSR\DGR GXUDQWH ODV GRV HVWDQFLDV UHDOL]DGDV HQ HO H[WUDQMHUR OD SULPHUD HQ ,WDOLD EDMR OD VXSHUYLVLyQ GHO 3URI *LXOLR ,OOXPLQDWL GH OD 8QLYHUVLGDG GH %RORQLD \ OD VHJXQGD HQ (VWDGRV 8QLGRV EDMR OD WXWHOD GHO SURIHVRU /XLV ( &KLHVD GH OD 8QLYHUVLGDG GH %~IDOR 0H JXVWDUtD KDFHU H[WHQVLYD PL JUDWLWXG D DPERV SRU VX DFRJLGD\VXD\XGDDVtFRPRDOD3URID-HVVLFD7LOOLSPDQGHOD*HRUJH:DVKLQJWRQ 8QLYHUVLW\ D OD 3URID 6DUD 6XQ %HDOH GH OD 'XNH 8QLYHUVLW\ DO 3URI 6WHSKHQ 3 *DUYH\GHOD8QLYHUVLGDGGH&RUQHOO\PX\HVSHFLDOPHQWHDO3URI(PLOLR9LDQRGH OD$PHULFDQ8QLYHUVLW\\DOD3URID%DUEDUD:HMQHUWGHOD8QLYHUVLGDGGH%~IDOR 4XLVLHUDDJUDGHFHUVXDSR\RLJXDOPHQWHDOSHUVRQDOGHODELEOLRWHFDGHOD)DFXOWDG GH'HUHFKRDVtFRPRDOSHUVRQDOGHUHSURJUDItDGHOD8QLYHUVLGDGHGH$&RUXxDSRU VXDPDELOLGDGVXVLPSDWtD\SRUHOH[FHOHQWHVHUYLFLR\DWHQFLyQSUHVWDGRVDORODUJR GHHVWRVDxRV 3RU ~OWLPR XQ DJUDGHFLPLHQWR PX\ SDUWLFXODU PHUHFHQ SRU VX SDFLHQFLD VX FRPSUHQVLyQ VX FRQILDQ]D LQFRQGLFLRQDO HQ Pt \ VX iQLPR PL IDPLOLD \ DPLJRV HVSHFLDOPHQWH PLV SDGUHV \ -HVV\ 9LTXHLUD 6DQ -RVp 6LQ YRVRWURV QR OR KDEUtD FRQVHJXLGR*UDFLDVGHFRUD]yQ ËQGLFH ËQGLFH $EUHYLDWXUDV ,QWURGXFFLyQ ,QWURGX]LRQH 5HIOH[LRQHVSUHOLPLQDUHV &DStWXOR/RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRGHOSURFHVRSHQDOVHJXLGR IUHQWHDXQDSHUVRQDMXUtGLFD ,/DMXULVGLFFLyQ\ODWUDQVQDFLRQDOLGDGSURSLDGHODFULPLQDOLGDGHFRQyPLFD 3ODQWHDPLHQWR /DWUDQVQDFLRQDOLGDGSURSLDGHODFULPLQDOLGDGGHHPSUHVD /DH[WHQVLyQ\ORVOtPLWHVGHODMXULVGLFFLyQHVSDxRODHQORVSURFHVRVSHQDOHV VHJXLGRVIUHQWHDSHUVRQDVMXUtGLFDV (OSULQFLSLRGHWHUULWRULDOLGDG /DWHRUtDGHOUHVXOWDGRSDUDGHWHUPLQDUHOOXJDUGHFRPLVLyQGHOGHOLWR /DWHRUtDGHODDFWLYLGDG\HOGHIHFWRGHRUJDQL]DFLyQFRPRHOHPHQWRV FRQVWLWXWLYRGHODUHVSRQVDELOLGDGSHQDOGHODSHUVRQDMXUtGLFD /DFRQH[LGDGQRVLUYHFRPRFULWHULRGHWHUPLQDQWHGHODMXULVGLFFLyQ /RVFULWHULRVGHSHUVHFXFLyQH[WUDWHUULWRULDOGHORVGHOLWRV (OSULQFLSLRGHODQDFLRQDOLGDGDFWLYDODVHQWLGDGHV³HVSDxRODV´TXH GHOLQTXHQHQHOH[WUDQMHUR /RVJUXSRVPXOWLQDFLRQDOHV\HOSULQFLSLRGHSHUVRQDOLGDG 3UREOHPDVTXHSODQWHDHOSULQFLSLRGHQDFLRQDOLGDGDSOLFDGRDODV SHUVRQDVMXUtGLFDV\SURSXHVWDVGHlege ferenda (OSULQFLSLRGHGHIHQVDGHORVLQWHUHVHVQDFLRQDOHV (OSULQFLSLRGHMXVWLFLDXQLYHUVDO /RVFRQIOLFWRVHQWUHMXULVGLFFLRQHV 5HFDSLWXODFLyQ ,,/DFRPSHWHQFLD\ODGHWHUPLQDFLyQGHOiPELWRREMHWLYRGHODUHVSRQVDELOLGDG SHQDOGHODVSHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR (OiPELWRREMHWLYRGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV /DSRVLEOHFUHDFLyQGHyUJDQRVHVSHFLDOL]DGRV /RVFULWHULRVGHGLVWULEXFLyQGHFRPSHWHQFLDVODFRPSHWHQFLDREMHWLYD WHUULWRULDO\IXQFLRQDO /DFRPSHWHQFLDREMHWLYD 13 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO &RPSHWHQFLDREMHWLYDRUGLQDULDRFRP~QSRUUD]yQGHODJUDYHGDGGHODV SHQDV $QWHVGHODUHIRUPDLQWURGXFLGDSRUOD/0$3 /DUHJODGHFRPSHWHQFLDGHULYDGDGHObis/(&ULP /DVYHQWDMDVGHODUWELV/(&ULP /DVFUtWLFDVDOELV/(&ULP /DFRPSHWHQFLDREMHWLYDSRUUD]yQGHODPDWHULD (O7ULEXQDOGHO-XUDGR /D$1\ORV-X]JDGRV&HQWUDOHV /DFRPSHWHQFLDREMHWLYDSRUUD]yQGHODSHUVRQD /DFRPSHWHQFLDWHUULWRULDO /DFRPSHWHQFLDIXQFLRQDO /DVFDXVDVGHDEVWHQFLyQ\UHFXVDFLyQFRPRJDUDQWtDGHOGHUHFKRDXQ-XH] LPSDUFLDO /DKLSyWHVLVGHLQFRPSDWLELOLGDGGHO-XH]OODPDGRDMX]JDUDODSHUVRQD ItVLFD\DODSHUVRQDMXUtGLFDHQSURFHVRVGLVWLQWRV /DOLVWDWDVDGDGHFDXVDVGHDEVWHQFLyQ\UHFXVDFLyQ\VXLQWHUSUHWDFLyQDOD OX]GHODJDUDQWtDGHODLPSDUFLDOLGDG 5HFDSLWXODFLyQ ,,,&DSDFLGDGSDUDVHUSDUWHFDSDFLGDGSURFHVDOOHJLWLPDFLyQ\iPELWR VXEMHWLYRGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR /DFDSDFLGDGGHODVSHUVRQDVMXUtGLFDVSDUDVHUSDUWHSDVLYDHQHOSURFHVRSHQDO (OiPELWRREMHWLYRGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV\ VXOLPLWDGDFDSDFLGDGSDUDVHUSDUWH (OiPELWRVXEMHWLYRGHODUHVSRQVDELOLGDGSHQDO\ODSHUVRQDOLGDGMXUtGLFD FRPRFULWHULRGHWHUPLQDQWH /DGHILQLFLyQGHSHUVRQDMXUtGLFDDHIHFWRVSHQDOHV /DH[FOXVLyQGHOD$GPLQLVWUDFLyQ\GHRWUDVSHUVRQDVMXUtGLFDVGH QDWXUDOH]DS~EOLFD /DH[FOXVLyQLQLFLDOGHORVSDUWLGRVSROtWLFRV\ORVVLQGLFDWRV /RVHQWHVVLQSHUVRQDOLGDGFRPRVXMHWRVSDVLEOHVGHFRQVHFXHQFLDV DFFHVRULDV /DIDOWDGHLGRQHLGDGGHODSHUVRQDOLGDGMXUtGLFDFRPRFULWHULR GHWHUPLQDQWHGHODUHVSRQVDELOLGDGSHQDO(OFDVRGHORVHQWHVVLQSHUVRQDOLGDG\ GHODVVRFLHGDGHVSDQWDOOD 6XSXHVWRVSUREOHPiWLFRVGHHQWHVVLQSHUVRQDOLGDGH[FOXLGRVGHOD UHJXODFLyQ 14 ËQGLFH (OHVWDWXWRMXUtGLFRSURFHVDOGHORVHQWHVVLQSHUVRQDOLGDG /DVVRFLHGDGHVSDQWDOOD /DFDSDFLGDGSURFHVDO ¢4XLpQUHSUHVHQWDDODSHUVRQDMXUtGLFDHQHOSURFHVR" /DVLWXDFLyQSUHYLDDOD/0$3 (OUHSUHVHQWDQWHOHJDOFRPRUHSUHVHQWDQWHGHIHQVLYR (OSRWHQFLDOFRQIOLFWRGHLQWHUHVHVHQWUHODHQWLGDG\VXVUHSUHVHQWDQWHV OHJDOHVFRLPSXWDGRV /DVLWXDFLyQOHJDOSRVWHULRUDOD/0$3 /DLQGHWHUPLQDFLyQGHOUHSUHVHQWDQWHGHIHQVLYRHQOD/(&ULP /DIXQJLELOLGDGGHOUHSUHVHQWDQWHGHIHQVLYR3RVLELOLGDGGHFDPELDUDO UHSUHVHQWDQWHDORODUJRGHOSURFHVR 6XMHWRVTXHSXHGHQRVWHQWDUODFRQGLFLyQGHUHSUHVHQWDQWHGHIHQVLYRGH ODHQWLGDG /DIDOWDGHLGRQHLGDGGHORVSRVWXODQWHVSDUDDFWXDUFRPR UHSUHVHQWDQWHVGHIHQVLYRV /DLQFRPSDWLELOLGDGSDUDVHUUHSUHVHQWDQWHGHTXLHQHVOODPDGRFRPR WHVWLJR /DSRVLEOHDFWXDFLyQFRPRUHSUHVHQWDQWHGHIHQVLYRGHOVXMHWR SHUVRQDOPHQWHLQYHVWLJDGRRHQFDXVDGRSRUORVPLVPRVKHFKRV /DLGRQHLGDGGHOcompliance officer (OFRQWUROGHORVSUHVXSXHVWRVSURFHVDOHVGHODVSDUWHV /HJLWLPDFLyQ 5HFDSLWXODFLyQ ,9/DVUHVSRQVDELOLGDGHVGHODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDHQWUHOD DXWRQRPtD\ODGHSHQGHQFLD 3ODQWHDPLHQWR (OVLVWHPDGHUHVSRQVDELOLGDGYLFDULDO\ODUHODWLYDDXWRQRPtDGHODV UHVSRQVDELOLGDGHVGHODSHUVRQDMXUtGLFD\VXVDJHQWHV /DVGLILFXOWDGHVSDUDFRQMXJDUHOPRGHORGHUHVSRQVDELOLGDGYLFDULDOFRQHO HQMXLFLDPLHQWRDXWyQRPRGHOHQWH /DGHWHUPLQDFLyQGHOREMHWRGHOSURFHVRHQWUHODXQLGDG\ODSOXUDOLGDG /DUHODFLyQSDUWLFLSDWLYDGHODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDHQHO GHOLWR /DXQLGDGRSOXUDOLGDGGHGHOLWRV /DXQLGDGRSOXUDOLGDGGHKHFKRVSXQLEOHV /DGXSOLFLGDGGHREMHWRVSURFHVDOHV\ODGHWHUPLQDFLyQGHOREMHWRGHO SURFHVRLQVWDXUDGRIUHQWHODSHUVRQDMXUtGLFD 15 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /DFRQH[LGDGHQWUHDPERVREMHWRVSURFHVDOHV (OHQMXLFLDPLHQWRFRQMXQWRRVHSDUDGRGHDPERVREMHWRVSURFHVDOHV 9HQWDMDV\GHVYHQWDMDVGHOHQMXLFLDPLHQWRFRQMXQWR /DSRVLELOLGDGGHDFXPXODFLyQRVHSDUDFLyQGHSURFHGLPLHQWRV /DDPSOLDFLyQVXEMHWLYDGHOREMHWRGHOSURFHVRRODUHXQLyQGH SURFHGLPLHQWRV /DSRVLELOLGDGGHIRUPDUSLH]DVVHSDUDGDV /DVFRQVHFXHQFLDVGHODVHSDUDFLyQGHDPERVSURFHVRVHQVHQGRV SURFHGLPLHQWRV 5HFDSLWXODFLyQ &DStWXOR/DLQVWUXFFLyQGHODVFDXVDVSHQDOHVVHJXLGDVIUHQWHDODVSHUVRQDV MXUtGLFDV ,)RUPDVGHLQLFLDFLyQGHOSURFHGLPLHQWRSHQDO(OSULQFLSLRGHOHJDOLGDG\HO SULQFLSLRGHRSRUWXQLGDGHQODVFDXVDVFULPLQDOHVVHJXLGDVIUHQWHDODVSHUVRQDV MXUtGLFDV 3ODQWHDPLHQWR (OSULQFLSLRGHOHJDOLGDG\HOSULQFLSLRGHRSRUWXQLGDGHQORVSURFHVRVIUHQWHD ODVSHUVRQDVMXUtGLFDV ,QWURGXFFLyQ(OFOiVLFRGHEDWHHQWUHORVSULQFLSLRVGHOHJDOLGDG\GH RSRUWXQLGDG /DVYHQWDMDV\GHVYHQWDMDVGHOSULQFLSLRGHRSRUWXQLGDGHQORVSURFHVRV IUHQWHDODVSHUVRQDVMXUtGLFDV 9HQWDMDVGHOSULQFLSLRGHRSRUWXQLGDGHQODVFDXVDVVHJXLGDVIUHQWHDODV SHUVRQDVMXUtGLFDV (YLWDFLyQGHORVGDxRVFRODWHUDOHV\UHSXWDFLRQDOHV )RPHQWRGHODDXWRUUHJXODFLyQ\GHODLPSOHPHQWDFLyQGHSURJUDPDVGH FXPSOLPLHQWRQRUPDWLYR )RPHQWRGHODFRRSHUDFLyQFRQODMXVWLFLD 6DWLVIDFFLyQGHORVILQHVGHODSHQD\GHOLQWHUpVS~EOLFRHQODIDVHSUH SURFHVDO $KRUURGHUHFXUVRVS~EOLFRV &UtWLFDVDODLQWURGXFFLyQGHOSULQFLSLRGHRSRUWXQLGDGHQODVFDXVDV IUHQWHDODVSHUVRQDVMXUtGLFDV /RVGDxRVFRODWHUDOHVGHULYDGRVGHOMXLFLRSHQDOQRVRQH[FOXVLYRVGHODV SHUVRQDVMXUtGLFDVQLSUHYLVLEOHV 5LHVJRVGHGLVFULPLQDFLyQHLQPXQLGDGSDUDODVJUDQGHVHPSUHVDV /DHIHFWLYDSHUVHFXFLyQSHQDOGHODVSHUVRQDVMXUtGLFDVHVLQFHQWLYR VXILFLHQWHSDUDODLPSOHPHQWDFLyQGHSURJUDPDVGHSUHYHQFLyQGHOLFWLYD 5LHVJRGHFRQYHUWLUODMXVWLFLDSHQDOHQXQPHFDQLVPRGHFKDQWDMH LQVWLWXFLRQDOL]DGRSDUDIRU]DUODFRRSHUDFLyQ 16 ËQGLFH 5LHVJRGHHURVLyQGHODIXHU]DSUHYHQWLYDGHO'HUHFKR3HQDO ,QYHUVLyQGHUHFXUVRVS~EOLFRVDFRUGHFRQHOSRWHQFLDOOHVLYRGHOD FULPLQDOLGDGGHHPSUHVD /DVVROXFLRQHVSUHSURFHVDOHVFRPRDOWHUQDWLYDDXQDDFXVDFLyQIRUPDO (VSHFLDOPHQFLyQDORV'3$V\13$VDPHULFDQRV $PRGRGHFRQFOXVLyQORVULHVJRVGHDPHULFDQL]DFLyQGHOSURFHVRSHQDO HVSDxRO /DLQLFLDFLyQGHOSURFHVRSHQDOIUHQWHDODVSHUVRQDVMXUtGLFDV /DGHQXQFLDGHODVSHUVRQDVMXUtGLFDV/RVFDQDOHVGHGHQXQFLDLQWHUQRV\ ODGHQXQFLDS~EOLFD :KLVWOHEORZLQJLQWHUQR\DXWRGHQXQFLD :KLVWOHEORZLQJH[WHUQRRGHQXQFLDDQWHODDXWRULGDGS~EOLFD /DSUREOHPiWLFDGHODVGHQXQFLDVDQyQLPDV /DLQWHUSRVLFLyQGHTXHUHOOD\HOHMHUFLFLRGHODDFFLyQSHQDOSRU SDUWLFXODUHV(VSHFLDOLGDGHVHQHOFDVRGHODVSHUVRQDVMXUtGLFDV /DDFFLyQSDUWLFXODU\ODGHWHUPLQDFLyQGHODVYtFWLPDVGHORVGHOLWRV LPSXWDEOHVDODVSHUVRQDVMXUtGLFDV /DDFFLyQSRSXODU\ODVFUtWLFDVDVXDSOLFDFLyQHQORVSURFHVRVVHJXLGRV IUHQWHDODVSHUVRQDVMXUtGLFDV 3RVLELOLGDGGHODSHUVRQDMXUtGLFDGHVLPXOWDQHDUODVSRVLFLRQHVGHDFXVDGRU\ DFXVDGR 3RVLELOLGDGGHTXHODSHUVRQDMXUtGLFDLPSXWDGDVHFRQVWLWX\DFRPR DFXVDFLyQSRSXODURSDUWLFXODUIUHQWHDODSHUVRQDItVLFDFRLPSXWDGDSRUORV PLVPRVKHFKRV 3RVLELOLGDGGHTXHODSHUVRQDMXUtGLFDLPSXWDGDVHFRQVWLWX\DFRPRDFWRU FLYLOHQHOSURFHVRIUHQWHDODSHUVRQDItVLFDFRLPSXWDGDSRUORVPLVPRVKHFKRV 5HFDSLWXODFLyQ ,,/DDGTXLVLFLyQGHODFRQGLFLyQGHLQYHVWLJDGR\HQFDXVDGRSRUSDUWHGHOD SHUVRQDMXUtGLFD\HOHMHUFLFLRGHOGHUHFKRGHGHIHQVDGXUDQWHODLQVWUXFFLyQ SHQDO 3ODQWHDPLHQWR 0RPHQWRLGyQHRSDUDODLPSXWDFLyQ /DLPSXWDFLyQDXWyQRPDGHODSHUVRQDMXUtGLFD$GTXLVLFLyQGHOD FRQGLFLyQGHLQYHVWLJDGRRHQFDXVDGRSRUSDUWHGHODSHUVRQDMXUtGLFD /DLPSXWDFLyQ¢VLPXOWiQHDRVXFHVLYD"GHSHUVRQDItVLFD\MXUtGLFD ,PSXWDFLyQHQHOFDVRGHRSHUDFLRQHVHVWUXFWXUDOHVGHWUDQVIRUPDFLyQ IXVLyQDEVRUFLyQRHVFLVLyQRGHGLVROXFLyQDSDUHQWH 5HFDSLWXODFLyQ 17 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO ,,,(O(VWDWXWRMXUtGLFRSURFHVDOGHODSHUVRQDMXUtGLFD/DWLWXODULGDGGHORV GHUHFKRVSURFHVDOHVSRUSDUWHGHODSHUVRQDMXUtGLFDLPSXWDGD 3ODQWHDPLHQWR 3UHVXSXHVWRVSDUDGHWHUPLQDUHOHVWDWXWRMXUtGLFRSURFHVDOSHQDOGHODSHUVRQD MXUtGLFDLPSXWDGD /DSHUVRQDMXUtGLFDFRPRWLWXODUGHGHUHFKRVIXQGDPHQWDOHV &ULWHULRVGHDWULEXFLyQGHORVGHUHFKRVSURFHVDOHVSHQDOHVSURSLRVGHOVXMHWR SDVLYRGHOSURFHVRSHQDODODSHUVRQDMXUtGLFD $QDORJtDV\GHVHPHMDQ]DVHQWUHHOHVWDWXWRMXUtGLFRSURFHVDOGHODVSHUVRQDV ItVLFDV\ODVSHUVRQDVMXUtGLFDVHQVXFRQGLFLyQGHVXMHWRVSDVLYRVGHOSURFHVR SHQDO 3RVWXUDVGRFWULQDOHVVREUHODDQDORJtDHQWUHHOHVWDWXWRMXUtGLFRSURFHVDOGHO VXMHWRSDVLYRGHOSURFHVRSHQDOSHUVRQDItVLFD\SHUVRQDMXUtGLFD 8QDFRQFOXVLyQGHHTXLOLEULRDODFXHVWLyQGHOHVWDWXWRMXUtGLFRSURFHVDOGH ODSHUVRQDMXUtGLFDLPSXWDGD\VXDQDORJtDFRQODSHUVRQDItVLFD 'HWHUPLQDFLyQGHORVGHUHFKRVSURFHVDOHVTXHOHFRUUHVSRQGHUtDQDODSHUVRQD MXUtGLFDHQVXFRQGLFLyQGHSDUWHSDVLYDGHOSURFHVRSHQDO (OGHUHFKRGHGHIHQVD /DDXWRGHIHQVD /DGHIHQVDWpFQLFDRHOGHUHFKRDODDVLVWHQFLDOHWUDGD /DVSRVLELOLGDGHVGHGHIHQVDFRQMXQWDGHODSHUVRQDItVLFD\ODSHUVRQD MXUtGLFD\HOSRWHQFLDOFRQIOLFWRGHLQWHUHVHV (OVHFUHWRSURIHVLRQDOGHODERJDGRGHODSHUVRQDMXUtGLFDRGHODERJDGR GHHPSUHVD 'HILQLFLyQ\QDWXUDOH]DGHOVHFUHWRSURIHVLRQDOGHODERJDGR )XQGDPHQWR\iPELWRREMHWLYRGHSURWHFFLyQGHOVHFUHWRSURIHVLRQDO GHODERJDGR /D-XULVSUXGHQFLDGHO7-8(VREUHODFRQILGHQFLDOLGDGGHODV FRPXQLFDFLRQHVFRQHODERJDGRLQWHUQR (OGHUHFKRGHDVLVWHQFLDMXUtGLFDJUDWXLWD (OGHUHFKRDODSUHVXQFLyQGHLQRFHQFLD (OGHUHFKRDQRDXWRLQFULPLQDUVHRDQRGHFODUDUFRQWUDVtPLVPR\DQR FRQIHVDUVHFXOSDEOH /DWLWXODULGDGGHOGHUHFKRDQRGHFODUDUSRUSDUWHGHODVSHUVRQDVMXUtGLFDV HQHO'HUHFKRH[WUDQMHUR /DFRQWURYHUWLGDH[WHQVLyQGHOGHUHFKRDQRGHFODUDUDODVSHUVRQDV MXUtGLFDV $UJXPHQWRVHQFRQWUDGHOUHFRQRFLPLHQWRGHOGHUHFKRDODVSHUVRQDV MXUtGLFDV 18 ËQGLFH (OIXQGDPHQWRLXVQDWXUDOLVWDGHOGHUHFKR\ODFRQFHSFLyQGHOD HQWLGDGFRPRXQDFUHDFLyQDUWLILFLDO $UJXPHQWRVKLVWyULFRVTXHDWLHQGHQDORULJHQGHOGHUHFKR 3RUODUHODFLyQGHOGHUHFKRDQRGHFODUDUFRQODGLJQLGDGKXPDQDOD OLEHUWDG\ODSULYDFLGDG 3RUODGLVRFLDFLyQTXHVHSURGXFHHQWUHTXLHQSDGHFHHOULHVJRGH DXWRLQFULPLQDFLyQ\TXLHQGHFODUD 3RUODH[FHVLYDGLILFXOWDGTXHSRGUtDVXSRQHUHOUHFRQRFLPLHQWRGHO GHUHFKRDODVSHUVRQDVMXUtGLFDVSDUDODLQYHVWLJDFLyQGHFLHUWRVGHOLWRV 3RUODIXQFLRQDOLGDGGHOGHUHFKRDQRDXWRLQFULPLQDUVHSDUDPDQWHQHU HOHTXLOLEULRHQWUHODDFXVDFLyQ\ODGHIHQVD 3DUDIDYRUHFHUODWXWHODMXGLFLDOHIHFWLYDGHODYtFWLPD $UJXPHQWRVDIDYRUGHOUHFRQRFLPLHQWRGHOGHUHFKRDODVSHUVRQDV MXUtGLFDV &RPRHOHPHQWREiVLFRGHOVLVWHPDDFXVDWRULRIUHQWHDOLQTXLVLWLYR 3RUVXUHODFLyQFRQHOGHUHFKRGHGHIHQVD 3RUVXUHODFLyQFRQODSUHVXQFLyQGHLQRFHQFLD 1HJDUHOGHUHFKRDODVFRUSRUDFLRQHVSRGUtDDIHFWDUQHJDWLYDPHQWHD ORVGHUHFKRVGHORVLQGLYLGXRVTXHSRUHOODDFW~DQ &RQFOXVLyQVREUHODWLWXODULGDGGHOGHUHFKRDQRGHFODUDUSRUSDUWHGHODV SHUVRQDVMXUtGLFDV (OGHUHFKRDQRGHFODUDUGHODVSHUVRQDVMXUtGLFDVHQHORUGHQDPLHQWR MXUtGLFRHVSDxRO¢1DWXUDOH]DOHJDORFRQVWLWXFLRQDOGHWDOGHUHFKR" ÈPELWRGHSURWHFFLyQGHOGHUHFKRDQRGHFODUDUGHODVSHUVRQDVMXUtGLFDV 'HWHUPLQDFLyQGHORVVXMHWRVTXHSXHGHQQHJDUVHDGHFODUDUHQQRPEUH GHODSHUVRQDMXUtGLFDSDUDHYLWDUVXLQFULPLQDFLyQ 5HTXHULPLHQWRVGHGRFXPHQWDFLyQ (OGHUHFKRDXQSURFHVRVLQGLODFLRQHVLQGHELGDVRDVHUMX]JDGRHQXQ SOD]RUD]RQDEOH (OGHUHFKRDXQSURFHVRS~EOLFR (OGHUHFKRDVHULQIRUPDGRGHODDFXVDFLyQHQXQLGLRPDFRPSUHQVLEOH 5HFDSLWXODFLyQ ,9/DVLQYHVWLJDFLRQHVHQHQWRUQRVRUJDQL]DWLYRVRHPSUHVDULDOHV 3ODQWHDPLHQWR /DVGLILFXOWDGHVHVSHFtILFDVGHODVLQYHVWLJDFLRQHVHQFRQWH[WRVRUJDQL]DWLYRV /DDXWRUUHJXODFLyQODFRODERUDFLyQS~EOLFRSULYDGDHQHOGHVFXEULPLHQWRGH ORVGHOLWRV\RWUDVWHQGHQFLDVSULYDWL]DGRUDVHQHOFRQWUROGHODFULPLQDOLGDG 19 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /DVLQYHVWLJDFLRQHVLQWHUQDVRLQWUDHPSUHVDULDOHV &RQFHSWR\FDUDFWHUtVWLFDVEiVLFDVGHODVLQYHVWLJDFLRQHVLQWHUQDV HPSUHVDULDOHV 9HQWDMDV\ULHVJRVGHODVLQYHVWLJDFLRQHVLQWHUQDV 9HQWDMDVGHODVLQYHVWLJDFLRQHVLQWHUQDVHPSUHVDULDOHV 5LHVJRVGHODVLQYHVWLJDFLRQHVLQWHUQDVHPSUHVDULDOHV /RVULHVJRVSDUDHOGHVFXEULPLHQWRGHODYHUGDG /RVULHVJRVSDUDORVGHUHFKRVGHORVWUDEDMDGRUHV 'HUHFKRVIXQGDPHQWDOHVSUXHEDLOtFLWDHLQYHVWLJDFLRQHVLQWHUQDV /RVGHUHFKRVSURFHVDOHVFRPROtPLWHDODVLQYHVWLJDFLRQHVLQWHUQDV HPSUHVDULDOHV /RVGHUHFKRVDODLQWLPLGDG\DOVHFUHWRGHODVFRPXQLFDFLRQHVFRPR OtPLWHDODVLQYHVWLJDFLRQHVLQWHUQDVHPSUHVDULDOHV/DH[SHFWDWLYDUD]RQDEOHGH SULYDFLGDG 3DUWLFXODULGDGHVGHODVGLOLJHQFLDVGHLQYHVWLJDFLyQMXGLFLDOOLPLWDWLYDVGHORV GHUHFKRVIXQGDPHQWDOHVHQORVSURFHVRVFRQWUDODVSHUVRQDMXUtGLFDV /DSHUVRQDMXUtGLFDFRPRWLWXODUGHORVGHUHFKRVIXQGDPHQWDOHVDOD LQWLPLGDGDODLQYLRODELOLGDGGRPLFLOLDULD\DOVHFUHWRGHODVFRPXQLFDFLRQHV 'LOLJHQFLDVGHLQYHVWLJDFLyQOLPLWDWLYDVGHOGHUHFKRDODLQWLPLGDGDOD LQYLRODELOLGDGGRPLFLOLDU\DODVFRPXQLFDFLRQHV /DSHUVRQDMXUtGLFD\HOGHUHFKRDODLQWLPLGDG\DODLQYLRODELOLGDG GRPLFLOLDU 7LWXODULGDGGHOGHUHFKRDODLQWLPLGDG\DODLQYLRODELOLGDGGRPLFLOLDU SRUSDUWHGHODVSHUVRQDVMXUtGLFDV 'HOLPLWDFLyQGHOFRQFHSWRGHGRPLFLOLRGHODSHUVRQDMXUtGLFD (OFRQVHQWLPLHQWRGHODSHUVRQDMXUtGLFDDWUDYpVGHVXVUHSUHVHQWDQWHV FRPRSUHVXSXHVWRSDUDODHQWUDGD\UHJLVWURGHVXGRPLFLOLRVLQDXWRUL]DFLyQ MXGLFLDO /DSHUVRQDMXUtGLFD\HOGHUHFKRDOVHFUHWRGHODVFRPXQLFDFLRQHV 7LWXODULGDGGHOGHUHFKRDOVHFUHWRGHODVFRPXQLFDFLRQHVSRUSDUWHGH ODVSHUVRQDVMXUtGLFDV ÈPELWRGHSURWHFFLyQGHOGHUHFKRDOVHFUHWRGHODVFRPXQLFDFLRQHV 6XMHWRVDIHFWDGRVSRUODOLPLWDFLyQSURFHVDODOVHFUHWRGHODV FRPXQLFDFLRQHV/HJLWLPLGDGSURFHVDO 5HFDSLWXODFLyQ 9/DVPHGLGDVFDXWHODUHVIUHQWHDODVSHUVRQDVMXUtGLFDVLPSXWDGDV 3ODQWHDPLHQWR 5HJXODFLyQSRVLWLYDGHODVPHGLGDVFDXWHODUHVFRQWUDODVSHUVRQDVMXUtGLFDV 20 ËQGLFH &DWiORJRGHPHGLGDVFDXWHODUHVVXVFHSWLEOHVGHLPSRVLFLyQDODVSHUVRQDV MXUtGLFDV /DVPHGLGDVFDXWHODUHVcontra societatem /DVXVSHQVLyQGHDFWLYLGDGHV /DFODXVXUDGHORFDOHV /DLQWHUYHQFLyQMXGLFLDO /DVPHGLGDVFDXWHODUHVUHDOHV 2WUDVPHGLGDVFDXWHODUHV $QiOLVLVGHODVFDUDFWHUtVWLFDVORVSUHVXSXHVWRV\HOUpJLPHQMXUtGLFRGHODV PHGLGDVFDXWHODUHVFRQWUDVRFLHWDWHP )LQDOLGDGSUHYHQWLYDGHODVPHGLGDVFDXWHODUHVcontra societatem &DUiFWHUUHDORSHUVRQDOGHODVPHGLGDVFDXWHODUHVcontra societatem /RVSUHVXSXHVWRVGHDSOLFDFLyQGHODVPHGLGDVFDXWHODUHVcontra societatem Fumus boni iurisRfumus commissi delicti Periculum in mora R periculum in damnum 5LHVJRGHIXJDRGHGHVDSDULFLyQGHODSHUVRQDMXUtGLFD 5LHVJRGHGHVSDWULPRQLDOL]DFLyQ 5LHVJRGHRFXOWDFLyQDOWHUDFLyQPDQLSXODFLyQRGHVWUXFFLyQGHIXHQWHV GHSUXHED 5LHVJRGHGDxRVSDUDORVELHQHVMXUtGLFRVSURWHJLGRVSRUODQRUPD SHQDO/DFRQWURYHUWLGDILQDOLGDGFDXWHODUGHHYLWDFLyQGHODFRQWLQXLGDGR UHLWHUDFLyQGHOLFWLYD /RVGHVWLQDWDULRVGHODVPHGLGDVFDXWHODUHVcontra societatem \ORV FUHDGRUHVGHOpericulum in mora &DUDFWHUHVGHODVPHGLGDVFDXWHODUHVcontra societatem /HJDOLGDG ,QVWUXPHQWDOLGDG 7HPSRUDOLGDG -XULVGLFFLRQDOLGDG /DYDULDELOLGDGGHODVPHGLGDVFDXWHODUHVcontra societatem \HOSULQFLSLR rebus sic stantibus +RPRJHQHLGDGGHODVPHGLGDVFDXWHODUHVcontra societatem \ODVSHQDV (OSULQFLSLRGHSURSRUFLRQDOLGDG &RPSHWHQFLD\SURFHGLPLHQWRSDUDODDGRSFLyQ\ODUHYLVLyQGHODVPHGLGDV FDXWHODUHVcontra societatem 21 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO &RPSHWHQFLD\PRPHQWRSURFHVDOLGyQHRSDUDGHFLGLUVREUHODDGRSFLyQ GHODVPHGLGDVFDXWHODUHVcontra societatem 3URFHGLPLHQWRGHDGRSFLyQGHODVPHGLGDVFDXWHODUHVcontra societatem 3UHYLDSHWLFLyQGHSDUWH &HOHEUDFLyQGHYLVWDSUHYLD 5HVROXFLyQVREUHODDGRSFLyQGHODVPHGLGDVFDXWHODUHVFRQWUDVRFLHWDWHP \UpJLPHQLPSXJQDWLYR 5HFDSLWXODFLyQ &DStWXOR(OMXLFLRRUDOODVHQWHQFLDODVSRVLELOLGDGHVGHLPSXJQDFLyQ\ODIDVH GHHMHFXFLyQGHOSURFHVRSHQDOIUHQWHDODSHUVRQDMXUtGLFD ,&yPRLQWHUYLHQHODSHUVRQDMXUtGLFDDFXVDGDHQHOMXLFLRRUDOGHOSURFHVR SHQDO 3ODQWHDPLHQWR (YROXFLyQOHJLVODWLYDGHODLQWHUYHQFLyQGHODSHUVRQDMXUtGLFDHQHOSURFHVR SHQDO'HOMXLFLRHQDXVHQFLDKDFLDODKXPDQL]DFLyQ (OUHSUHVHQWDQWHHVSHFLDOPHQWHGHVLJQDGR1DWXUDOH]DGHODUHODFLyQ UHSUHVHQWDWLYDHVWDWXWRMXUtGLFR\IXQFLRQHVGHOUHSUHVHQWDQWHGHIHQVLYR 1DWXUDOH]DGHODUHODFLyQUHSUHVHQWDWLYD\HVWDWXWRMXUtGLFRGHO UHSUHVHQWDQWH /DVIXQFLRQHVGHOUHSUHVHQWDQWHGHIHQVLYR(ODSURYHFKDPLHQWRGHODV SRVLELOLGDGHVGHDXWRGHIHQVD\RWURVDFWRVSHUVRQDOtVLPRV 5HFDSLWXODFLyQ ,,(OHQMXLFLDPLHQWRHQDXVHQFLDGHODSHUVRQDMXUtGLFD 3ODQWHDPLHQWR (OIXQGDPHQWRGHODREOLJDFLyQGHODSUHVHQFLDGHOVXMHWRSDVLYRHQHOSURFHVR SHQDO /DQDWXUDOH]DGHFDUJDGHODSUHVHQFLDGHOUHSUHVHQWDQWHHQHOSURFHVRIUHQWHD ODHQWLGDG 6XSXHVWRVGHHQMXLFLDPLHQWRHQDXVHQFLDGHODSHUVRQDMXUtGLFD$XVHQFLD YROXQWDULDRLQYROXQWDULD /RVUHTXLVLWRVGHOSURFHVRHQDXVHQFLD ([LJHQFLDVIRUPDOHV /tPLWHSHQROyJLFR &LWDFLyQHIHFWLYD 3UHVHQFLDGHODERJDGRGHODGHIHQVD 3HWLFLyQGHODSDUWHDFXVDGRUDSDUDTXHVHFHOHEUHHOMXLFLRHQDXVHQFLD ([LJHQFLDVPDWHULDOHV 22 ËQGLFH (OHPHQWRVVXILFLHQWHVSDUDHOHQMXLFLDPLHQWR ,QH[LVWHQFLDGHXQDFDXVDOHJtWLPDTXHMXVWLILTXHODDXVHQFLD /DVSRVLELOLGDGHVGHLPSXJQDFLyQGHODUHVROXFLyQGLFWDGDHQDXVHQFLD 5HFDSLWXODFLyQ ,,,/DSRVLELOLGDGGHHQMXLFLDUHQUHEHOGtDDODVSHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR (OSUHVXSXHVWRGHODUHEHOGtDRGHODUHTXLVLWRULDIUHQWHDODSHUVRQDMXUtGLFDOD IDOWDGHGRPLFLOLRVRFLDOFRQRFLGR (OFRQWHQLGRGHODUHTXLVLWRULDGLFWDGDIUHQWHDODSHUVRQDMXUtGLFD /DSXEOLFLGDGGHODUHTXLVLWRULDGLFWDGDIUHQWHDODSHUVRQDMXUtGLFD /RVHIHFWRVGHODGHFODUDFLyQGHUHEHOGtDIUHQWHDODSHUVRQDMXUtGLFD FRQWLQXDFLyQGHORVWUiPLWHVSURFHVDOHVKDVWDVXFRQFOXVLyQ /RVUHTXLVLWRVGHOSURFHVRSHQDOFRQWUDODHQWLGDGUHEHOGH /DQHFHVLGDGGHDJRWDUODVSRVLELOLGDGHVGHQRWLILFDFLyQHIHFWLYD /DDXVHQFLDYROXQWDULDHLQIRUPDGD /DLUUHQXQFLDELOLGDGGHODGHIHQVDWpFQLFD /DFRPSDUHFHQFLDSRVWHULRUGHOHQWHMX]JDGRHQUHEHOGtD\ODVSRVLELOLGDGHVGH LPSXJQDFLyQ (OUHFXUVRGHDQXODFLyQ (OLQFLGHQWHGHQXOLGDGGHDFWXDFLRQHV 5HFDSLWXODFLyQ ,9/DFRQIRUPLGDGGHODSHUVRQDMXUtGLFDFRPRDFWRSHUVRQDOtVLPR 3ODQWHDPLHQWR (OREMHWRGHODFRQIRUPLGDGUHJXODGDHQOD/(&ULP /DFRQIRUPLGDGFRPRDFWRSHUVRQDOtVLPR\VXSUHVWDFLyQSRUHOUHSUHVHQWDQWH HVSHFLDOPHQWHGHVLJQDGR /DQHFHVLGDGGHSRGHUHVSHFLDO\HOFRQWUROMXGLFLDOVREUHODFRQIRUPLGDGGHOD SHUVRQDMXUtGLFD /RVOtPLWHVDODFRQIRUPLGDGGHODSHUVRQDMXUtGLFD /DDXWRQRPtDGHODFRQIRUPLGDGGHODSHUVRQDMXUtGLFDIUHQWHDOUHVWRGH FRDFXVDGRV /DHILFDFLDDGH[WUDGHODVHQWHQFLDGHFRQIRUPLGDGHQHOMXLFLRIUHQWHDORV DFXVDGRVGLVFRQIRUPHV /DVVXVSHQVLyQRVXVWLWXFLyQGHODVSHQDVFRQIRUPDGDVSRUODSHUVRQDMXUtGLFD\ ODVSRVLELOLGDGHVGHLPSXJQDUODVHQWHQFLDGHFRQIRUPLGDG (OPRPHQWRSURFHVDOSDUDDQXQFLDUODFRQIRUPLGDG\VXUDWLILFDFLyQSRUHO UHSUHVHQWDQWH 23 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /DMXVWLFLDQHJRFLDGD\ORVPHGLRVDOWHUQDWLYRVGHUHVROXFLyQGHFRQIOLFWRV /RV'3$V\13$V\ODPHGLDFLyQ 5HFDSLWXODFLyQ 9/DSUXHEDHQHOSURFHVRSHQDOIUHQWHDODVSHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR (OREMHWRGHODSUXHEDHQHOSURFHVRSHQDOIUHQWHDODVSHUVRQDVMXUtGLFDV /RVKHFKRVFRQVWLWXWLYRVGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV (OKHFKRGHUHIHUHQFLDRGHOLWRSUHVXSXHVWR &ULWHULRVGHLPSXWDFLyQGHUHVSRQVDELOLGDGDODSHUVRQDMXUtGLFD /DDFWXDFLyQHQEHQHILFLRGHODSHUVRQDMXUtGLFD /RVFULWHULRVGHLPSXWDFLyQVHJ~QHOSXHVWRTXHRFXSHHQOD RUJDQL]DFLyQHOSUHVXQWRDXWRUPDWHULDOGHOGHOLWREDVH /RVFULWHULRVGHLPSXWDFLyQFXDQGRGHOLQTXHXQVXMHWRHQSRVLFLyQ DSLFDO(OKHFKRGHFRQH[LyQRODDFWXDFLyQHQQRPEUH\SRUFXHQWDGHODHQWLGDG ±/RVFULWHULRVGHLPSXWDFLyQFXDQGRGHOLQTXHXQVXMHWRVXERUGLQDGRR VRPHWLGRDODDXWRULGDGGHOiSLFH(VSHFLDOUHIHUHQFLDDODDXVHQFLDGHOFRQWURO GHELGRRHOLQFXPSOLPLHQWRJUDYHGHORVGHEHUHVGHVXSHUYLVLyQYLJLODQFLD\ FRQWURO /RVKHFKRVLPSHGLWLYRVH[WLQWLYRV\H[FOX\HQWHV\RWURVGHWHUPLQDQWHVGH ODSHQDOLGDGGHODSHUVRQDMXUtGLFD /DVFLUFXQVWDQFLDVTXHH[LPHQDODSHUVRQDMXUtGLFDGHUHVSRQVDELOLGDG /DVDWHQXDQWHV\ORVFULWHULRVSDUDODLQGLYLGXDOL]DFLyQGHODVSHQDVGHODV SHUVRQDVMXUtGLFDV /DVFLUFXQVWDQFLDVDWHQXDQWHV +DEHUSURFHGLGRDQWHVGHFRQRFHUTXHHOSURFHGLPLHQWRMXGLFLDOVH GLULJHFRQWUDHOODDFRQIHVDUODLQIUDFFLyQDODVDXWRULGDGHVTXiWHUD&3 +DEHUFRODERUDGRHQODLQYHVWLJDFLyQGHOKHFKRDSRUWDQGRSUXHEDVHQ FXDOTXLHUPRPHQWRGHOSURFHVRTXHIXHUDQQXHYDV\GHFLVLYDVSDUDHVFODUHFHU ODVUHVSRQVDELOLGDGHVSHQDOHVGLPDQDQWHVGHORVKHFKRVTXiWHUE&3 +DEHUSURFHGLGRHQFXDOTXLHUPRPHQWRGHOSURFHGLPLHQWR\FRQ DQWHULRULGDGDOMXLFLRRUDODUHSDUDURGLVPLQXLUHOGDxRFDXVDGRSRUHOGHOLWR TXiWHUF&3 +DEHUHVWDEOHFLGRPHGLGDVHILFDFHVSDUDSUHYHQLU\GHVFXEULUORV GHOLWRVTXHHQHOIXWXURSXGLHUDQFRPHWHUVHFRQORVPHGLRVREDMRODFREHUWXUD GHODSHUVRQDMXUtGLFDTXiWHUG&3 /RVFULWHULRVSDUDGHFLGLUVREUHODLPSRVLFLyQGHSHQDVLQWHUGLFWLYDV 24 ËQGLFH /DSRVLEOHDFWLYLGDGSUREDWRULDVREUHODFDSDFLGDGSDUDVHUSDUWHGHOD SHUVRQDMXUtGLFD /RVPHGLRVGHSUXHEDHQHOSURFHVRSHQDOIUHQWHDODVSHUVRQDVMXUtGLFDV /DSUXHEDGRFXPHQWDO /DSUXHEDSHULFLDO /DILJXUDGHOWHVWLJRSHULWR /DSUXHEDWHVWLILFDO /DGHFODUDFLyQGHODSHUVRQDItVLFDSUHVXQWDDXWRUDGHOKHFKRGHUHIHUHQFLD /DGHFODUDFLyQGHSDUWHGHODFXVDGRSHUVRQDMXUtGLFDWUDYpVGHVX UHSUHVHQWDQWHHVSHFLDOPHQWHGHVLJQDGR &DUJDYDORUDFLyQ\VXILFLHQFLDGHODSUXHEDSDUDGHVYLUWXDUODSUHVXQFLyQGH LQRFHQFLD /RVFRPSOLDQFHSURJUDPVFRPRREMHWRGHSUXHED (OFRQWHQLGRGHXQ3URJUDPDGH&XPSOLPLHQWRHILFD] /DYHULILFDFLyQGHODHILFDFLDGHORVSURJUDPDVGHFXPSOLPLHQWRSRUXQ DXGLWRULQGHSHQGLHQWH/DILJXUDGHOcomplianceDXGLWRU /DUHOHYDQFLDGHORVSURJUDPDVHQODUHVSRQVDELOLGDGGHOHQWHRODXWLOLGDG GHVXLPSOHPHQWDFLyQ /RVSURJUDPDVGHFXPSOLPLHQWRQRUPDWLYRDQWHVGHODHQWUDGDHQYLJRU GHOD/2GHGHPDU]R /RVSURJUDPDVGHFXPSOLPLHQWRQRUPDWLYR\VXHILFDFLDH[LPHQWHGH DFXHUGRFRQODUHJXODFLyQYLJHQWH /DUHOHYDQFLDGHORVSURJUDPDVGHFXPSOLPLHQWRFRPRREMHWRGHSUXHED /RVPHGLRVSUREDWRULRVLGyQHRVSDUDLQWURGXFLUORVcomplianceHQHO SURFHVR /DFDUJDGHODSUXHED\ODVUHJODVGHYDORUDFLyQMXGLFLDOHQUHODFLyQFRQOD H[LVWHQFLDGHXQSURJUDPDGHFXPSOLPLHQWRHILFD] 6LHOGHOLWRIXHFRPHWLGRSRUVXMHWRVDSLFDOHV 6LHOGHOLWRIXHFRPHWLGRSRUORVVXEDOWHUQRV 5HFDSLWXODFLyQ 9,/DVHQWHQFLDHQHOSURFHVRSHQDOIUHQWHDODVSHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR (OFRQWHQLGRGHODVHQWHQFLD /DVHQWHQFLDDEVROXWRULD /DVHQWHQFLDGHFRQGHQD $XWRQRPtDHQUHODFLyQFRQODSHUVRQDItVLFDDFXVDGD 25 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO ,QGLYLGXDOL]DFLyQGHODSHQD/DVVDQFLRQHVLPSRQLEOHVDODVSHUVRQDVMXUtGLFDV /DPXOWD /DVSHQDVLQWHUGLFWLYDV /RVFULWHULRVGHODUWELV&3MXQWRFRQRWUDVDWHQXDQWHV\DJUDYDQWHV FRPRIRUPDGHGHWHUPLQDUODLPSRVLFLyQ\GXUDFLyQGHODVSHQDVLQWHUGLFWLYDV 1HFHVLGDGGHUHVSHWDUHOSULQFLSLRGHSURSRUFLRQDOLGDGHQOD LQGLYLGXDOL]DFLyQGHODFRQGHQD &RPSHQVDFLyQFRQODVPHGLGDVFDXWHODUHVRVDQFLRQHVDQWHULRUHV /DLQVFULSFLyQUHJLVWUDOGHODVHQWHQFLDGLFWDGDIUHQWHDXQDSHUVRQDMXUtGLFD /DQRWLILFDFLyQGHODVHQWHQFLD 5HFDSLWXODFLyQ 9,,/DFRVDMX]JDGD\HOne bis in idem HQORVFDXVDVVHJXLGDVIUHQWHDODV SHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR (OHIHFWRSUHMXGLFLDOSRVLWLYRGHODVVHQWHQFLDVSHQDOHV /DIXHU]DSUREDWRULDGHXQDVHQWHQFLDHQRWURSURFHGLPLHQWRFRQREMHWR SHQDOFRQH[R /DIXHU]DSUHMXGLFLDOSRVLWLYDGHORVSURQXQFLDPLHQWRVDIDYRUGHOUHR (VSHFLDOUHIHUHQFLDDOSURQXQFLDPLHQWRVREUHODLQH[LVWHQFLDGHXQKHFKR (OHIHFWRQHJDWLYRGHODFRVDMX]JDGD\HOSULQFLSLRQHELVLQLGHP 5HFDSLWXODFLyQ 9,,,/DLPSXJQDFLyQGHODVHQWHQFLDGLFWDGDIUHQWHDODSHUVRQDMXUtGLFD 3ODQWHDPLHQWR $OJXQDVJHQHUDOLGDGHVVREUHODVYtDVGHUHFXUVR /DVHVSHFLDOLGDGHVHQHOUHFXUVRGHFDVDFLyQHQORVSURFHVRVIUHQWHDODV SHUVRQDVMXUtGLFDV (OFRQVRUWLXPHQODLPSXJQDFLyQHQWUHSHUVRQDItVLFD\SHUVRQDMXUtGLFD\OD H[WHQVLyQGHHIHFWRVEHQHILFLRVRVSRUODYtDGHOUHFXUVRGHUHYLVLyQ 5HFDSLWXODFLyQ ,;/DHMHFXFLyQGHODVSHQDVGLFWDGDVIUHQWHDODVSHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR /DVXFHVLyQGHODSHUVRQDMXUtGLFDFRQGHQDGDDWUDYpVGHODVRSHUDFLRQHV VRFLHWDULDVGHPRGLILFDFLyQHVWUXFWXUDO /DGLVROXFLyQDSDUHQWHGHODSHUVRQDMXUtGLFDFRQGHQDGDFRPRVXSXHVWRGH VXFHVLyQSURFHVDO /RVLQFLGHQWHVHQHMHFXFLyQFRPRFRQVHFXHQFLDGHOFDUiFWHUGLQiPLFRGHORV SUHVXSXHVWRVGHDSOLFDFLyQGHODVVDQFLRQHVLQWHUGLFWLYDV 26 ËQGLFH /DHMHFXFLyQGHODVHQWHQFLDGHFRQGHQD /DSHQDGHPXOWD /DHMHFXFLyQGHODVSHQDVLQWHUGLFWLYDVRUHVWULFWLYDVGHGHUHFKRV /DSHQDGHGLVROXFLyQ /DVSHQDVGHVXVSHQVLyQGHDFWLYLGDGHV\GHSURKLELFLyQGHUHDOL]DUHQHO IXWXURODVDFWLYLGDGHVHQFX\RHMHUFLFLRVHKD\DFRPHWLGRIDYRUHFLGRR HQFXELHUWRHOGHOLWR /DSHQDGHFODXVXUDGHORFDOHV\HVWDEOHFLPLHQWRV /DVSHQDVGHLQKDELOLWDFLyQ /DSHQDGHLQWHUYHQFLyQMXGLFLDO /DHMHFXFLyQGHSHQDVIXHUDGHOWHUULWRULRHVSDxRO/RVLQVWUXPHQWRV FRPXQLWDULRVSDUDHMHFXWDUODPXOWD\HOGHFRPLVR 5HFDSLWXODFLyQ &RQFOXVLRQHV &RQFOXVLRQL %LEOLRJUDItD $QH[R/HJLVODFLyQMXULVSUXGHQFLDHLQIRUPHV /HJLVODFLyQ 7UDWDGRVLQWHUQDFLRQDOHV 1RUPDVFRPXQLWDULDV /H\HVQDFLRQDOHV /H\HVH[WUDQMHUDV 5HVROXFLRQHVMXGLFLDOHV -XULVSUXGHQFLDGHO7('+ -XULVSUXGHQFLDFRPXQLWDULD -XULVSUXGHQFLD&RQVWLWXFLRQDO -XULVSUXGHQFLDRUGLQDULD $FXHUGRVQRMXULVGLFFLRQDOHVGHO76 5HVROXFLRQHVMXGLFLDOHVH[WUDQMHUDV ,QIRUPHV'LFWiPHQHV$FXHUGRV\RWURVPDWHULDOHV 27 $EUHYLDWXUDV $3$$33$XGLHQFLD3URYLQFLDO$XGLHQFLDV3URYLQFLDOHV $(3'$JHQFLD(VSDxRODGH3URWHFFLyQGH'DWRV $1$XGLHQFLD1DFLRQDO $SGR$SDUWDGR $UW$UWtFXOR %2&*%ROHWtQ2ILFLDOGHODV&RUWHV*HQHUDOHV %2&$%ROHWtQ2ILFLDOGHOD&RPXQLGDG$XWyQRPD %2(%ROHWtQ2ILFLDOGHO(VWDGR %23%ROHWtQ2ILFLDOGHOD3URYLQFLD &&$$&RPXQLGDGHV$XWyQRPDV &$&RQWHQFLRVR$GPLQLVWUDWLYR &&&yGLJR&LYLO &&R&yGLJRGH&RPHUFLR &(&RQVWLWXFLyQ(VSDxROD &('+&RQYHQLR(XURSHRGH'HUHFKRV+XPDQRV &')8(&DUWDGHORV'HUHFKRV)XQGDPHQWDOHVGHOD8QLyQ (XURSHD &*3-&RQVHMR*HQHUDOGHO3RGHU-XGLFLDO &109&RPLVLyQ1DFLRQDOGHO0HUFDGRGH9DORUHV &3&yGLJR3HQDO &33&yGLJR3URFHVDO3HQDO &,'+&RUWH,QWHUDPHULFDQDGH'HUHFKRV+XPDQRV ''HFUHWR '$'LVSRVLFLyQ$GLFLRQDO ''33'LOLJHQFLDV3UHYLDV '*51'LUHFFLyQ*HQHUDOGHORV5HJLVWURV\GHO1RWDULDGR '0'HFLVLyQ0DUFR '28('LDULR2ILFLDOGHOD8QLyQ(XURSHD (*$(VWDWXWR*HQHUDOGHOD$ERJDFtD (7(VWDWXWRGHORV7UDEDMDGRUHV ([S0RW([SRVLFLyQGH0RWLYRV H[SWH([SHGLHQWH )&3$Foreign Corrupt Practice Act 29 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO )&6()XHU]DV\&XHUSRVGH6HJXULGDGGHO(VWDGR )*()LVFDOtD*HQHUDOGHO(VWDGR )-)XQGDPHQWRMXUtGLFR ,166,QVWLWXWR1DFLRQDOGHOD6HJXULGDG6RFLDO /'&/H\GH'HIHQVDGHOD&RPSHWHQFLD /*6/H\*HQHUDOGH6XEYHQFLRQHV /*7/H\ *HQHUDO7ULEXWDULD /&/H\&RQFXUVDO /(&LY/H\GHHQMXLFLDPLHQWRFLYLO /(&ULP/H\GHHQMXLFLDPLHQWRFULPLQDO /0(60/H\GHPRGLILFDFLRQHVHVWUXFWXUDOHVGHODVVRFLHGDGHVPHUFDQWLOHV /2/H\2UJiQLFD /2)$*(/H\GH2UJDQL]DFLyQ\)XQFLRQDPLHQWRGHOD $GPLQLVWUDFLyQ*HQHUDOGHO(VWDGR /23'/H\2UJiQLFDGH3URWHFFLyQGH'DWRV /23-/H\2UJiQLFDGHO3RGHU-XGLFLDO /233/H\2UJiQLFDGH3DUWLGRV3ROtWLFRV /25'$/H\2UJiQLFDUHJXODGRUDGHO'HUHFKRGH$VRFLDFLyQ /27-/H\2UJiQLFDGHO7ULEXQDOGHO-XUDGR 0)0LQLVWHULR)LVFDO 11881DFLRQHV8QLGDV Q~P1~PHUR REFLW2EUDFLWDGD 3,'&33DFWR,QWHUQDFLRQDOGH'HUHFKRV&LYLOHV\3ROtWLFRV 5'5HDO'HFUHWR 5'/5HDO'HFUHWR/HJLVODWLYR 505HJLVWUR0HUFDQWLO 535HJLVWURGHOD3URSLHGDG 5505HJODPHQWRGHO5HJLVWUR0HUFDQWLO 62;6DUEDQHV2[OH\$FW 6966XSHULQWHQGHQFLDGH9DORUHV\6HJXURVGH&KLOH 2&'( 2UJDQL]DFLyQSDUDOD&RRSHUDFLyQ\HO'HVDUUROOR(FRQyPLFRV 3/0$33UR\HFWRGH/H\GH0HGLGDVGH$JLOL]DFLyQ3URFHVDO 7&7ULEXQDO&RQVWLWXFLRQDO 7)8(7ULEXQDOGH)XQFLRQDPLHQWRGHOD8QLyQ(XURSHD 7('+7ULEXQDO(XURSHRGH'HUHFKRV+XPDQRV 30 $EUHYLDWXUDV 7-&(7ULEXQDOGH-XVWLFLDGHODV&RPXQLGDGHV(XURSHDV 7-8(7ULEXQDOGH-XVWLFLDGHOD8QLyQ(XURSHD 73,7ULEXQDO3HQDO,QWHUQDFLRQDO 75/*667H[WRUHIXQGLGRGHOD/H\*HQHUDOGHOD6HJXULGDG6RFLDO 75/6&7H[WRUHIXQGLGRGHOD/H\GH6RFLHGDGHVGH&DSLWDO 767ULEXQDO6XSUHPR 76-7766-7ULEXQDO6XSHULRUGH-XVWLFLD7ULEXQDOHV6XSHULRUHVGH-XVWLFLD 8(8QLyQ(XURSHD 87(8QLyQ7HPSRUDOGH(PSUHVDV 866*8QLWHG6WDWHV6HQWHQFLQJ*XLGHOLQHV0DQXDO 31 ,QWURGXFFLyQ /D /2 GH GH MXQLR GH UHIRUPD GHO &3 LQWURGXMR HQ HO RUGHQDPLHQWR MXUtGLFR HVSDxRO XQ QRYHGRVR UpJLPHQ GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV TXH VXSRQH OD GHURJDFLyQ GHILQLWLYD GHO SULQFLSLR societas delinquere non potest. 'HVGH OD HQWUDGD HQ YLJRU GH OD UHIHULGD UHIRUPD ODV SHUVRQDV MXUtGLFDV UHVSRQGHQ SHQDOPHQWH SRU OD FRPLVLyQ GH FLHUWRV GHOLWRV FRQYLUWLpQGRVH HQ DFUHHGRUDVGHDXWpQWLFDVSHQDV\SRUHQGHHQVXMHWRVSDVLYRVGHOSURFHVRSHQDOHQ WDQWRTXH~QLFRVLVWHPDDSWRSDUDODLPSRVLFLyQGHVDQFLRQHVSHQDOHV (Q FXDQWR DODVLPSOLFDFLRQHVSURFHVDOHVGHWDOUHIRUPDSHQDOHV SUHFLVR SDUWLUGHO DUW /(&ULP VHJ~Q HO FXDO QR VH LPSRQGUi SHQD DOJXQD FRPR FRQVHFXHQFLD GH DFWRVSXQLEOHVVLQRGHFRQIRUPLGDGFRQODVOH\HVSURFHVDOHVSHQDOHV\HQYLUWXGGH VHQWHQFLD GLFWDGD SRU -XH] FRPSHWHQWH (VWR LPSOLFD TXH OD PRGLILFDFLyQ GH OD OH\ SHQDOVXSRQHXQDUHYROXFLyQQRVyORHQHOiPELWRGHO'HUHFKR3HQDOVLQRWDPELpQ SDUD HO 'HUHFKR 3URFHVDO SHQDO FRQFHELGR WUDGLFLRQDOPHQWH SDUD HQMXLFLDU OD UHVSRQVDELOLGDGGHXQDSHUVRQDItVLFDYLYD\FRQXQPDUFDGRFDUiFWHULQGLYLGXDOLVWD HQFDUQiQGRVHHQHOVLVWHPDDFXVDWRULRHOUHVSHWRDODSHUVRQDOLGDGGHOKRPEUH\DOD OLEHUWDG GH FRQFLHQFLD WDO \ FRPR GLVSRQH OD ([S 0RW /(&ULP DXWpQWLFD SLH]D PDHVWUDGHQXHVWURVLVWHPDMXUtGLFRSURFHVDOSHQDO (Q GHILQLWLYD OD QRYHGDG TXH VXSRQH HO DELHUWR DEDQGRQR GHO SULQFLSLR societas delinquere non potest QR DIHFWD VyOR DO 'HUHFKR 3HQDO VLQR WDPELpQ \ PX\ VLJQLILFDWLYDPHQWHDO'HUHFKR3URFHVDOSHQDOFRPRVLVWHPDGHJDUDQWtDVLQHOXGLEOH SDUDHOHMHUFLFLRGHOius puniendi, RULHQWDGRDJDUDQWL]DUTXHODQDWXUDODVLPHWUtDHQWUH HOLQGLYLGXR\ODDXWRULGDGQRWHUPLQHSRUUHGXFLUDOSULPHURDXQPHURLQVWUXPHQWR GHSROtWLFDFULPLQDOGHO(VWDGR6HREVHUYDHQHVWHVHQWLGRTXHODDSDULFLyQGHODV SHUVRQDV MXUtGLFDV FRPR QXHYRV VXMHWRV SDVLYRV GHO SURFHVR SHQDO DPHQD]D FRQ SHUWXUEDUHTXLOLEULRVGRJPiWLFRVFRQVROLGDGRVDORODUJRGHORVVLJORV ,QYHVWLJDU LPSXWDU SURFHVDU DFXVDU HQMXLFLDU FRQGHQDU DEVROYHU R HMHFXWDU SHQDV IUHQWH D XQD SHUVRQD ItVLFD QR HV H[DFWDPHQWH OR PLVPR TXH KDFHUOR IUHQWH D XQD HQWLGDG FROHFWLYD 3RU HVR OD LPSXWDFLyQ GH UHVSRQVDELOLGDG SHQDO D ODV SHUVRQDV MXUtGLFDVMXVWLILFDXQSURIXQGRHVWXGLRGHHVWHQXHYRVXMHWRHVHQFLDOPHQWHGLVWLQWRD ODSHUVRQDKXPDQDHQVXQXHYDSRVLFLyQGHSDUWHSDVLYDGHOSURFHVRSHQDO3DUDHOOR HO WUDEDMR VH FHQWUDUi HQ HO DQiOLVLV GH DTXHOODV FXHVWLRQHV TXH VH YHQ DIHFWDGDV GH IRUPD PiV UHOHYDQWH FRQ OD LQWURGXFFLyQ GH HVWH QXHYR VXMHWR FRPR SDUWH SDVLYDPHQWH OHJLWLPDGD HQ HO SURFHVR SHQDO VLQ SRGHU HYLGHQWHPHQWH SRU H[FHGHU GHVXFRPHWLGRWUDWDUHQSURIXQGLGDGWRGRV\FDGDXQRGHORVDVSHFWRVGHOSURFHVR SHQDO D TXH VH KDUi UHIHUHQFLD (O SUREOHPD UHVXOWD WDQ HYLGHQWH FRPR GH GLItFLO VROXFLyQ VH WUDWD GH DGDSWDU D ODV SHFXOLDUHV FDUDFWHUtVWLFDV GH XQ QXHYR VXMHWR OD SHUVRQD MXUtGLFD OD HVWUXFWXUD GH XQ SURFHGLPLHQWR HO SHQDO QDFLGR SHQVDGR \ FRQVWUXLGR SDUD HQMXLFLDU OD UHVSRQVDELOLGDG GH XQD SHUVRQD ItVLFD (Q GHILQLWLYD OD HQWUDGD GH HVWD QXHYD FODVH GH SHUVRQD HQ XQ SURFHVR SHQDO DUWLFXODGR 33 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO H[FOXVLYDPHQWH SDUD HO HQMXLFLDPLHQWR GH VHUHV KXPDQRV YLYRV HYRFD XQD VHULH GH FXHVWLRQHVWDQWRWHyULFDVFRPRDSOLFDWLYDVTXHVRQREMHWRGHDQiOLVLVHQHOSUHVHQWH WUDEDMR $VtSXHVHQHVWHHVWXGLRVHDERUGDUiQODVSHFXOLDULGDGHVTXHVXIUHHOSURFHVRSHQDO HQFDGDXQDGHVXVHWDSDVDVtFRPRHQORVGLVWLQWDVDFWRVTXHORLQWHJUDQFXDQGRVX SDUWHSDVLYDHVRFXSDGDSRUXQDSHUVRQDMXUtGLFD3UHFLVDPHQWHSRUODWUDGLFLyQGHO SULQFLSLR societas delinquere non potest, HO 'HUHFKR 3URFHVDO SHQDO SDUWH DO LJXDO TXH OD GRJPiWLFD SHQDO GH XQD YLVLyQ HVHQFLDOPHQWH DQWURSRPyUILFD HQ WDQWR TXH GHVGHKDFHVLJORVYLHQHSUR\HFWDQGRVXVHQIRTXHVQRUPDWLYRVFDVLHQH[FOXVLYDHQ WRUQR DO VHU KXPDQR FRQ OR TXH VH KDFH QHFHVDULR UHDOL]DU XQ HQRUPH HVIXHU]R KHUPHQpXWLFRSDUDUHVROYHUODDSOLFDFLyQGHPXFKRVSULQFLSLRV\GHUHFKRVSURFHVDOHV TXH KDQ VLGR FRQFHELGRV SDUD VX DSOLFDFLyQ HQ UHODFLyQ FRQ SHUVRQDV QDWXUDOHV \ VREUH FX\D DSOLFDFLyQ D ORV HQWHV PRUDOHV HQ WDQWR TXH QXHYRV VXMHWRV SDVLYRV GHO SURFHVR SHQDO HV SUHFLVR UHIOH[LRQDU GHWHQLGDPHQWH SDUD HYLWDU XQD WUDVODFLyQ DXWRPiWLFDHLUUHIOH[LYDGHORVPLVPRV (O WUDEDMR WUDWDUi GH DQDOL]DU OD SUREOHPiWLFD TXH VXUJH D OR ODUJR GH ODV GLVWLQWDV IDVHV GHO SURFHVR SHQDO GHVGH TXH VH LQLFLD OD LQYHVWLJDFLyQ GHO GHOLWR KDVWD TXH GLFWDGD OD VHQWHQFLD ILUPH GH FRQGHQD pVWD VH HMHFXWD 3DUD HOOR HO HVWXGLR VH HVWUXFWXUD HQ WUHV FDStWXORV (O SULPHUR UHIHULGR D ORV SUHVXSXHVWRV SURFHVDOHV \ DO REMHWR GHO SURFHVR HO VHJXQGR D OD LQVWUXFFLyQ \ HO WHUFHUR HO MXLFLR RUDO D OD VHQWHQFLD \ D OD HMHFXFLyQ GH ODV SHQDV &DGD FDStWXOR HVWi LQWHJUDGR SRU GLYHUVRV HStJUDIHV ORV FXDOHV YDQ SUHFHGLGRV SRU XQ SODQWHDPLHQWR \ FXOPLQDGRV SRU XQD UHFDSLWXODFLyQHQODTXHVHUHVXPHQODVSULQFLSDOHVLGHDVDOFDQ]DGDVHQHOPLVPR 0iV FRQFUHWDPHQWH HQ HO SULPHU FDStWXOR VH DQDOL]DUi OD MXULVGLFFLyQ \ OD FRPSHWHQFLDDVtFRPRODFDSDFLGDGSDUDVHUSDUWH\ODFDSDFLGDGSURFHVDOWDQWRGH ODV SHUVRQDV MXUtGLFDV SDVLEOHV GH DXWpQWLFDV SHQDV FRPR GH ORV HQWHV VLQ SHUVRQDOLGDG GHVWLQDWDULRV GH ODV GHQRPLQDGDV FRQVHFXHQFLDV DFFHVRULDV 5HVXOWD PX\UHOHYDQWHHQHVWHSXQWRODVHOHFFLyQGHGHOLWRVTXHKDUHDOL]DGRHOOHJLVODGRU FRPRLPSXWDEOHVDODVSHUVRQDVMXUtGLFDVHQWDQWRTXHSRUXQDSDUWHFRQGLFLRQDOD FDSDFLGDG SDUD VHU SDUWH GH OD HQWLGDG HQ IXQFLyQ GH FXiO VHD HO GHOLWR TXH VH HVWp LQYHVWLJDQGR \ SRU RWUD REOLJD D WRPDU HQ FRQVLGHUDFLyQ ODV HVSHFLDOLGDGHV SURFHVDOHV GHO 'HUHFKR 3HQDO HFRQyPLFR \ GHO 'HUHFKR 3HQDO GH HPSUHVD FRQFUHWDPHQWHODQHFHVLGDGGHHVSHFLDOL]DFLyQGHORVyUJDQRVMXGLFLDOHV\ODHVSHFLDO FRPSOHMLGDGGHHVWDVFDXVDV 6HJXLGDPHQWHVHWUDWDUiGHGHWHUPLQDUHOREMHWRGHOSURFHVRSHQDOVHJXLGRIUHQWHD XQDSHUVRQDMXUtGLFDDVtFRPRVXUHODFLyQGHFRQH[LGDG\RFRQWLQHQFLDFRQHOREMHWR GHOSURFHVRSHQDOVHJXLGRIUHQWHDODSHUVRQDItVLFDDODTXHVHOHDWULEX\HODDXWRUtD PDWHULDOGHOKHFKRGHUHIHUHQFLDTXHDOPLVPRWLHPSRVHHULJHHQSUHVXSXHVWRGHOD UHVSRQVDELOLGDGSHQDOGHODHQWLGDG (Q HO VHJXQGR FDStWXOR UHODWLYR D OD LQVWUXFFLyQ GH ORV GHOLWRV FRPHWLGRV SRU SHUVRQDVMXUtGLFDVVHHVWXGLDQHQSULPHUOXJDUODVIRUPDVGHLQLFLDFLyQGHOSURFHVR 34 ,QWURGXFFLyQ \ VH FRQWLHQH XQD UHIOH[LyQ VREUH OD FRQYHQLHQFLD GH LQWURGXFLU HO SULQFLSLR GH RSRUWXQLGDGHQODVFDXVDVVHJXLGDVIUHQWHDODVSHUVRQDVMXUtGLFDVSDUDHYLWDUHQVX FDVRVXLPSXWDFLyQ\DFXVDFLyQIRUPDOHVGHELGRDOHVWLJPD\ORVGDxRVFRODWHUDOHV TXHWDOHVGHFLVLRQHVMXGLFLDOHVSRGUtDQDFDUUHDUDXQHQWHTXHFRPRWRGRLQYHVWLJDGR KDGHSUHVXPLUVHLQRFHQWH$GHPiVVHDQDOL]DQODVSRVLELOLGDGHVGHTXHODSHUVRQD MXUtGLFDSXHGDFRQVWLWXLUVHFRPRDFXVDFLyQ\DSRSXODU\DSDUWLFXODUHQHOSURFHVR HQHOTXHRFXSDODSRVLFLyQGHDFXVDGDVLPXOWDQHDQGRDPEDVSRVWXUDVSURFHVDOHV $ FRQWLQXDFLyQ VH HVWXGLD OD LPSXWDFLyQ GH OD SHUVRQD MXUtGLFD WDQWR HQ OR TXH VH UHILHUHDORVUHTXLVLWRVIRUPDOHVFRPRWHPSRUDOHVTXHKDQGHLQIRUPDUWDOGHFLVLyQ DVtFRPRVXVHIHFWRVORTXHFRQGXFHDDQDOL]DUHQHOHStJUDIHVLJXLHQWHHOHVWDWXWR MXUtGLFRSURFHVDOGHODSHUVRQDMXUtGLFDDWHQGLHQGRDODQRYHGDGTXHVXSRQHHOKHFKR GHTXHVHDXQHQWHILFWLFLRSRUORWDQWRVLQGLJQLGDGKXPDQDQLUHDOLGDGFRUSyUHDHO TXH RFXSH OD SRVLFLyQ GH VXMHWR SDVLYR GHOSURFHVR SHQDO (Q HVWH VHQWLGR D ILQ GH GHWHUPLQDU TXp GHUHFKRV SURFHVDOHV VRQ H[WHQVLEOHV D ODV SHUVRQDV MXUtGLFDV VHUi SUHFLVRDQDOL]DULQGLYLGXDOL]DGDPHQWHFDGDXQRGHHOORVHQRUGHQDFRPSUREDUVLVX UHFRQRFLPLHQWR VH UHDOL]D HQ DWHQFLyQ D OD FRQGLFLyQ GH SDUWH SDVLYD SURFHVDO GHO VXMHWR HQ FXHVWLyQ R SRU HO FRQWUDULR VH IXQGDPHQWD HQ VX QDWXUDOH]D KXPDQD \ FRUSyUHD 6HJXLGDPHQWHFHQWUDQGRHOHVWXGLRHQODVDFWLYLGDGHVGHLQYHVWLJDFLyQVHDQDOL]DUi HO IHQyPHQR PX\ H[WHQGLGR HQ OD SUiFWLFD QRUWHDPHULFDQD GH ODV LQYHVWLJDFLRQHV LQWHUQDV HPSUHVDULDOHV TXH VXSRQHQ XQD VXHUWH GH SULYDWL]DFLyQ GH ODLQYHVWLJDFLyQ GHORVGHOLWRVTXHFKRFDFRQODVILQDOLGDGHVEiVLFDVGHOSURFHVRSHQDOFXDOHVVRQHO GHVFXEULPLHQWR GH OD YHUGDG \ OD SURWHFFLyQ GH ORV GHUHFKRV IXQGDPHQWDOHV GH ORV LQGLYLGXRV LQYHVWLJDGRV $Vt PLVPR VHUiQ REMHWR GH HVWXGLR DOJXQDV GH ODV SULQFLSDOHV GLOLJHQFLDV GH LQYHVWLJDFLyQ HQ SDUWLFXODU OD HQWUDGD \ UHJLVWUR HQ HO GRPLFLOLR\ODLQWHUFHSWDFLyQGHFRPXQLFDFLRQHVLQWHQWDQGRFHQWUDUHODQiOLVLVHQODV HVSHFLILFLGDGHV TXH HVWDV PHGLGDV GH LQGDJDFLyQ SUHVHQWDQ FXDQGR HO VXMHWR SDVLYR GHODVPLVPDVQRHVRDOPHQRVQRH[FOXVLYDPHQWHXQDSHUVRQDItVLFD3RU~OWLPR SDUDFHUUDUHVWHVHJXQGRFDStWXORVHHVWXGLDUiQODVPHGLGDVFDXWHODUHVLPSRQLEOHVD ODVSHUVRQDVMXUtGLFDVWDQWRODVFLYLOHVFRPRODVGHQRPLQDGDVcontra societatem. (O WHUFHU \ ~OWLPR FDStWXOR GH HVWH WUDEDMR GH WHVLV VH FHQWUD HQ HO MXLFLR RUDO FRQ HVSHFLDODWHQFLyQDOWHPDGHODSUXHEDDQDOL]DQGRDGHPiVODVHVSHFLILFLGDGHVGHOD VHQWHQFLDODVSRVLELOLGDGHVGHLPSXJQDFLyQ\ODHMHFXFLyQGHODVSHQDVLPSXHVWDVHQ ODUHVROXFLyQILUPHGHFRQGHQDTXHHYHQWXDOPHQWHVHGLFWHIUHQWHDODHQWLGDG$TXt HO REMHWLYR SULQFLSDO SDVDUi SRU GHWHUPLQDU FyPR LQWHUYLHQHQ HQ HO SURFHVR ODV SHUVRQDV MXUtGLFDV FDUHQWHV GH H[LVWHQFLD ItVLFD R FRUSyUHD FyPR VH GHWHUPLQD VX UHVSRQVDELOLGDGHQHOSURFHVRHVGHFLUFXiOHVVRQORVHOHPHQWRVFRQVWLWXWLYRVGHVX UHVSRQVDELOLGDGTXHKDQGHVHUSUREDGRVSDUDTXHOOHJXHDVHUFRQGHQDGDFXiOHVHO FRQWHQLGR\ORVHIHFWRVGHODVHQWHQFLDTXHVHGLFWH\FyPRVHHMHFXWDQHQVXFDVR ODVSHQDVLPSXHVWDV 7UDV DQDOL]DU OD UHODFLyQ UHSUHVHQWDWLYD TXH XQH D OD HQWLGDG FRQ VX ³UHSUHVHQWDQWH GHIHQVLYR´\HOHVWDWXWRMXUtGLFRSURFHVDOGHHVWH~OWLPRTXHDFW~DHQUHSUHVHQWDFLyQ GHO DFXVDGR SHUVRQD MXUtGLFD VH HVWXGLDUiQ ODV SRVLELOLGDGHV GH HQMXLFLDPLHQWR HQ 35 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DXVHQFLD\HQUHEHOGtDODFRQIRUPLGDGGHODSHUVRQDMXUtGLFDTXHGHEHUiVHUSUHVWDGD SRUHVHUHSUHVHQWDQWHGHIHQVLYRHVSHFLDOPHQWHDSRGHUDGRDWDOILQ\ODSUXHEDWDQWR HQORUHODWLYRDVXREMHWRFRPRDORVPHGLRVGHSUXHED\DODGLVWULEXFLyQGHODFDUJD GHSUREDUORVGLVWLQWRVHOHPHQWRVTXHLQWHJUDQHOGHEDWHRUDO\FRQWUDGLFWRULRHQTXH VHEDVDHOMXLFLRSHQDO$OKLORGHOHVWXGLRGHODSUXHEDVHKDUiXQDPHQFLyQHVSHFLDO DORVSURJUDPDVGHFXPSOLPLHQWRQRUPDWLYRSRUWUDWDUVHGHXQHOHPHQWRLQWHJUDQWH GHO REMHWR GHO SURFHVR VHJXLGR IUHQWH D ODV SHUVRQDV MXUtGLFDV OODPDGR D MXJDU XQ SDSHO HVHQFLDO HQ VX HQMXLFLDPLHQWR SHQDO GDGD OD YLQFXODFLyQ GH WDOHV SURJUDPDV FRQ OD FXOSDELOLGDG SURSLD GH ORV HQWHV FROHFWLYRV ORV FXDOHV YLHQHQ REOLJDGRV D DGHFXDUVXRUJDQL]DFLyQLQWHUQDDORVGHEHUHVGHFXPSOLPLHQWRQRUPDWLYRLPSXHVWRV SRUODOH\SHQDOGHWDOIRUPDTXHORVULHVJRVGHOLFWLYRVLQKHUHQWHVDVXDFWLYLGDGVH PDQWHQJDQHQQLYHOHVMXUtGLFRSHQDOPHQWHDFHSWDEOHV $ FRQWLQXDFLyQ VH DQDOL]DUi HO FRQWHQLGR GH OD VHQWHQFLD DSURYHFKDQGR OD RFDVLyQ SDUD HVWXGLDU FRQ FLHUWR GHWHQLPLHQWR HO VLVWHPD GH VDQFLRQHV SHQDOHV HVSHFtILFDPHQWHSUHYLVWRSDUDODVSHUVRQDVMXUtGLFDV\ODHMHFXFLyQGHODVPLVPDVQR VLQDQWHVH[DPLQDUHOWHPDGHODFRVDMX]JDGDSHQDO\ORVHIHFWRVTXHXQDVHQWHQFLD GLFWDGD IUHQWH D OD SHUVRQD MXUtGLFD SXHGH WHQHU HQ HO HQMXLFLDPLHQWR GH OD SHUVRQD ItVLFD D OD TXH VH DWULEX\HQ ORV PLVPRV KHFKRV R YLFHYHUVD (Q HVWH SXQWR VHUi SUHFLVRWRPDUHQFRQVLGHUDFLyQODVFRQFOXVLRQHVDOFDQ]DGDVHQHOSULPHUFDStWXORHQ FXDQWRDODUHODFLyQH[LVWHQWHHQWUHDPERVREMHWRVSURFHVDOHVHOGHOSURFHVRVHJXLGR IUHQWHDODSHUVRQDMXUtGLFD\HOGHOSURFHVRVHJXLGRIUHQWHDODSHUVRQDItVLFD $GHPiVGHORVWUHVFDStWXORVHQTXHVHHVWUXFWXUDHOWUDEDMRHOPLVPRYDSUHFHGLGR SRUHVWDLQWURGXFFLyQ\SRUXQVXFLQWRDSGRGHUHIOH[LRQHVSUHOLPLQDUHVHQHOTXHVH SUHWHQGHLQGDJDUVREUHORVPRWLYRVLPSXOVRUHVGHODUHJXODFLyQGHODUHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV \ VXV DQWHFHGHQWHV OHJLVODWLYRV VREUH OD LPSHULRVD QHFHVLGDG GH XQD FRUUHODWLYD UHIRUPD SURFHVDO \ VREUH HO VLVWHPD GH LPSXWDFLyQ GLVHxDGR SRU HO OHJLVODGRU HQ HO &3 $O ILQDO GHO WUDEDMR FRPR FXOPLQDFLyQ GHO PLVPRVHFRQWLHQHXQDSGRGHFRQFOXVLRQHVeVWDVVHKDQUHGDFWDGRWDQWRHQOHQJXD HVSDxROD FRPR HQ LWDOLDQD D ILQ GH FXPSOLU FRQ ORV UHTXLVLWRV SDUD REWHQHU OD PHQFLyQLQWHUQDFLRQDOHQHOWtWXORGH'RFWRUD3RU~OWLPRVHFRQWLHQHXQOLVWDGRGH UHIHUHQFLDVELEOLRJUiILFDV\XQDQH[RHQHOTXHVHLQGLFDQWRGRVORVPDWHULDOHVOHJDOHV \ MXULVSUXGHQFLDOHV HPSOHDGRV DVt FRPR HO FRQMXQWR GH LQIRUPHV \ GLFWiPHQHV FRQVXOWDGRV 5HVXOWDQHFHVDULRMXVWLILFDUODDXVHQFLDHQHOWUDEDMRGHXQFDStWXORKLVWyULFRWDO\ FRPR UHFRJHQ QRUPDOPHQWH ODV WHVLV FOiVLFDV DVt FRPR OD IDOWD GH XQ FDStWXOR HVSHFtILFRVREUHHO'HUHFKRH[WUDQMHUR/DRPLVLyQGHXQDSDUWHKLVWyULFDHQODTXH VHUHODWHQORVDQWHFHGHQWHVGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVQR VH KD FRQVLGHUDGR FRQYHQLHQWH GDGD OD QRYHGDG GH OD UHIRUPD OHJDO HQ TXH VH KD RULJLQDGRODLGHDGHHVWDWHVLV\ODLUUHOHYDQFLDGHWDOHVDQWHFHGHQWHVSDUDDIURQWDU\ UHVROYHU OD HVSHFtILFD SUREOHPiWLFD SURFHVDO REMHWR GH HVWH HVWXGLR (Q FXDQWR DO 'HUHFKRH[WUDQMHURODMXVWLILFDFLyQGHODDXVHQFLDGHXQFDStWXORHVSHFtILFRHVRWUD PX\ GLVWLQWD HQ WDQWR TXH HQ HVWH FDVR HV LQQHJDEOH HO YDORU TXH SUHVHQWD FRPR PDWHULDOGHHVWXGLR\GHUHIOH[LyQDVtFRPRSDUDHQVXFDVRUHDOL]DUSURSXHVWDVGH lege ferenda TXH PHMRUHQ OD OHJLVODFLyQ QDFLRQDO 3RU HVR HO DQiOLVLV GHO 'HUHFKR H[WUDQMHURQRKDVLGRHQDEVROXWRRPLWLGRVLQRTXHVHHQFXHQWUDLQWHJUDGRHQFDGD 36 ,QWURGXFFLyQ XQR GH ORV DSGRV \ HStJUDIHV FRUUHVSRQGLHQWHV /D UD]yQ UDGLFD HQ TXH VH KD FRQVLGHUDGR TXH GH HVWD IRUPD LQWHJUDWLYD VH DQDOL]DQ PHMRU ODV GLIHUHQFLDV \ FRQWUDVWHVHQWUHORVGLYHUVRVUHJtPHQHVOHJDOHV 3DUD DERUGDU HO HVWXGLR GHO 'HUHFKR H[WUDQMHUR QR VyOR VH KDQ DQDOL]DGR ODV FRUUHVSRQGLHQWHVUHJXODFLRQHVOHJDOHV\ORVHVWXGLRVGRFWULQDOHVVREUHODPDWHULDVLQR TXH VH KDQ UHDOL]DGR GRV HVWDQFLDV HQ HO H[WUDQMHUR XQD SULPHUD HQ ,WDOLD HQ OD 8QLYHUVLGDG GH %RORQLD EDMR OD GLUHFFLyQ GHO 3URI *LXOLR ,OOXPLQDWL \ RWUD HQ (VWDGRV8QLGRVEDMRGHODGLUHFFLyQGHO3URI/XLV&KLHVDGLUHFWRUGHOCriminal Law Center HQOD8QLYHUVLGDGGH%~IDORLQWHJUDGDHQHO6LVWHPD8QLYHUVLWDULR(VWDWDOGH 1XHYD <RUN $PERV SHUtRGRV KDQ UHVXOWDGR PX\ IUXFWtIHURV SDUD FRPSUHQGHU H LQGDJDU in situ ODV GLVWLQWDV FRQFHSFLRQHV \ IRUPDV GH HQWHQGHU \ DSOLFDU OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV WDQWR HQ OD WUDGLFLyQ MXUtGLFD GHO common lawFRPRHQODFRQWLQHQWDO (Q PDWHULD GH UHVSRQVDELOLGDG SHQDO GH ORV HQWHV FROHFWLYRV HO VLVWHPD HVWDGRXQLGHQVHUHVXOWDGHREOLJDGDUHIHUHQFLDQRVyORSRUODODUJDWUDGLFLyQGHDTXHO SDtV HQ OD FULPLQDOL]DFLyQ GH ODV FRUSRUDFLRQHV VLQR WDPELpQ SRU OD LQQHJDEOH LQIOXHQFLDTXHKDWHQLGRHQODVUHJXODFLRQHVTXHDHVWHUHVSHFWRKDQLGRDGRSWDGR HQ ORV ~OWLPRV WLHPSRV OD PD\RU SDUWH GH ORV SDtVHV GH WUDGLFLyQ FRQWLQHQWDO (VWH LQIOXMR VH REVHUYD VREUH WRGR HQ ORV SURJUDPDV GH FXPSOLPLHQWR QRUPDWLYR R compliance programs, FX\D LPSOHPHQWDFLyQ HIHFWLYD VLUYH SDUD DWHQXDU R LQFOXVR SDUDH[LPLUGHUHVSRQVDELOLGDGSHQDODODVSHUVRQDVMXUtGLFDVTXHKDQFXPSOLGRFRQ VXV GHEHUHV GH SUHYHQFLyQ \ FRQWURO GH GHOLWRV 6LQ HPEDUJR HO DVSHFWR SURFHVDO DSHQDV KD UHFLELGR DWHQFLyQ SRU HO OHJLVODGRU DPHULFDQR FHQWUiQGRVH VXV DSRUWDFLRQHV HVHQFLDOPHQWH HQ HO GHVDUUROOR MXULVSUXGHQFLDO HQ WRUQR DO UHFRQRFLPLHQWRRDODQHJDFLyQGHFLHUWRVGHUHFKRVFRQVWLWXFLRQDOHVSURFHVDOHV 3RU OD SUR[LPLGDG GH ORV VLVWHPDV MXUtGLFRV \ SDUWLFXODUPHQWH GH ORV VLVWHPDV SURFHVDOHVUHVXOWDQGHJUDQLQWHUpVDORVHIHFWRVGHHVWHHVWXGLRODVUHJXODFLRQHVGH WUDGLFLyQFRQWLQHQWDOGHDTXHOORVSDtVHVTXHFXHQWDQFRQVLVWHPDVGHUHVSRQVDELOLGDG SHQDORFXDVLSHQDOSDUDODVSHUVRQDVMXUtGLFDV3RUHVRVHSUHVWDUiHVSHFLDODWHQFLyQ D ODV VROXFLRQHV OHJDOHV GH RUGHQDPLHQWRV FRQ XQD FXOWXUD MXUtGLFD PiV VLPLODU D OD QXHVWUDWDOHVFRPR)UDQFLD3DtVHV%DMRV6XL]D,WDOLDR&KLOH(QWRGRVHOORVH[LVWHQ UHJtPHQHVGHUHVSRQVDELOLGDGGHODVSHUVRQDVMXUtGLFDVSRUODFRPLVLyQGHGHOLWRVGH WDOVXHUWHTXHVXVUHJXODFLRQHVOHJDOHVSXHGHQVHUYLUSDUDLQVSLUDUSURSXHVWDVGHlege ferenda ~WLOHVSDUDPHMRUDURFRPSOHPHQWDUODUHJXODFLyQHVSDxROD,JXDOPHQWHORV H[KDXVWLYRVHVWXGLRVGRFWULQDOHVGHVDUUROODGRVHQWDOHVSDtVHVSODQWHDQSUREOHPiWLFDV WRGDYtD LQPDGXUDV R GHVFRQRFLGDV HQ (VSDxD GRQGH OD YLUWXDOLGDG SUiFWLFD GH HVWH QXHYRUpJLPHQGHUHVSRQVDELOLGDGSHQDOHVWRGDYtDLQFLSLHQWH 1R REVWDQWH DILUPD 0$5,18&&, * /D UHVSRQVDELOLWj SHQDOH GHOOH SHUVRQH JLXULGLFKH 8QR VFKL]]R VWRULFRGRJPDWLFR Rivista italiana di diritto e procedura penale, SS TXH DXQTXH ORV VLVWHPDV GHO common law VRQ FRQVWDQWHPHQWH SUHVHQWDGRV FRPR SUHFXUVRUHV GH OD LPSRVLFLyQ GH OD UHVSRQVDELOLGDG SHQDO D ODV FRUSRUDFLRQHV HQ UHDOLGDG FDEH UHFRUGDU TXH OD FULPLQDOLGDG GH ODV universitates, \ VX UHODWLYD UHSUHVLyQ OOHJD D $PpULFD KDFLD OD PLWDG GHO PLHQWUDVTXHHQORVSDtVHVGHOcivil law KDEtDDSDUHFLGR\DXQSDUGHVLJORVDQWHV 37 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 3RU ~OWLPR HQ FXDQWR D OD PHWRGRORJtD HPSOHDGD HQ HVWH HVWXGLR VH KD RSWDGR SRU XQD ySWLFD SOXUDOLVWD TXH FRPELQD OD ODERU GRJPiWLFD WHQGHQWH D HODERUDU \ VLVWHPDWL]DU FRQFHSWRV VLQ GHVDWHQGHU DO PLVPR WLHPSR OD UHDOLGDG VRFLDO GHO 'HUHFKRHVWRHVLQGDJDQGRGHTXpIRUPD\SRUTXpVXUJHHQODSUiFWLFDDVtFRPRORV ILQHV TXH SHUVLJXH DSOLFiQGRVH HVWD WULSOH GLUHFFLyQ QR VyOR D ORV SUREOHPDV JHQHUDOHVVLQRWDPELpQDODQiOLVLVGHFDGDLQVWLWXFLyQMXUtGLFDFRQFUHWD /$7255(6(*85$$Introducción al Derecho, $ULHO%DUFHORQDS 38 ,QWURGX]LRQH /D OHJJH RUJDQLFD GHO JLXJQR UHFDQWH PRGLILFKH DO FRGLFH SHQDOH KD LQWURGRWWR QHOO¶RUGLQDPHQWR JLXULGLFR VSDJQROR XQ QXRYR UHJLPH GL UHVSRQVDELOLWj SHQDOH SHU OH SHUVRQH JLXULGLFKH FKH SUHVXSSRQH LO VXSHUDPHQWR GHILQLWLYR GHO SULQFLSLR societas delinquere non potest $ SDUWLUH GDOO¶HQWUDWD LQ YLJRUH GL WDOH ULIRUPD OH SHUVRQH JLXULGLFKH ULVSRQGRQR SHQDOPHQWH SHU OD FRPPLVVLRQH GL FHUWL UHDWL GLYHQWDQGR FRVu SRWHQ]LDOL GHVWLQDWDUL GL DXWHQWLFKH SHQH H GL FRQVHJXHQ]D DQFKHSDUWLQHOODTXDOLWjGLLQGDJDWLRGLLPSXWDWLGHOSURFHVVRSHQDOHXQLFRVLVWHPD DWWUDYHUVRLOTXDOHODVDQ]LRQHSHQDOHSXzHVVHUHDSSOLFDWD 6XOYHUVDQWHGHOOHLPSOLFD]LRQLSURFHVVXDOLGHOODULIRUPDRFFRUUHSUHQGHUHOHPRVVH GDOO¶DUW /(&ULP DFURQLPR GL Ley de Enjuiciamiento Criminal RVVLD FRGLFH GL SURFHGXUD SHQDOH ndt VHFRQGR FXL QHVVXQD SHQD SXz HVVHUH LQIOLWWD TXDOH FRQVHJXHQ]D GHOOD FRPPLVVLRQH GL XQ UHDWR VH QRQ DOO¶HVLWR GL XQ SURFHVVR SHQDOH GLVFLSOLQDWR GDOOD OHJJH H VXOOD EDVH GL XQD VHQWHQ]D SURQXQFLDWD GD XQ JLXGLFH 1H GHULYD FKH OD ULIRUPD SUHVXSSRQH QHFHVVDULDPHQWH XQD ULYROX]LRQH QRQ VROWDQWR QHOO¶DPELWRGHOGLULWWRSHQDOHVRVWDQ]LDOHPDDQFKHGLTXHOORSURFHVVXDOHFRQFHSLWR WUDGL]LRQDOPHQWH SHU JLXGLFDUH OD UHVSRQVDELOLWj GL SHUVRQH ILVLFKH H GRWDWR GL XQ PDUFDWR FDUDWWHUH LQGLYLGXDOLVWD SRVWR FKH QHO VLVWHPD DFFXVDWRULR VL LQFDUQDQR LO ULVSHWWRGHOODSHUVRQDOLWjXPDQDHODOLEHUWjGLFRVFLHQ]DFRPHGLVSRQHOD([S0RW GHOOD/(&ULPDXWHQWLFDSLHWUDDQJRODUHGHOQRVWURVLVWHPDSURFHVVXDOHSHQDOH ,Q GHILQLWLYD OH QRYLWj LQWURGRWWH GDOO¶DEEDQGRQR GHO SULQFLSLR societas delinquere non potest QRQ ULJXDUGDQR VROWDQWR LO GLULWWR SHQDOH VRVWDQ]LDOH EHQVu DQFKH H SL VLJQLILFDWLYDPHQWHLOGLULWWRSHQDOHSURFHVVXDOHTXDOHVLVWHPDGLJDUDQ]LHLQHOXGLELOL DL ILQL GHOO¶HVHUFL]LR GHO ius puniendi ILQDOL]]DWR D JDUDQWLUH FKH OD QDWXUDOH DVLPPHWULD WUD O¶LQGLYLGXR H O¶DXWRULWj QRQ ILQLVFD FRO ULGXUUH LO SULPR DG XQ PHUR VWUXPHQWR GL SROLWLFD FULPLQDOH GHOOR 6WDWR 6L DIIHUPD LQ TXHVW¶RWWLFD FKH OD FRPSDUVD GHOOH SHUVRQH JLXULGLFKH TXDOL QXRYL VRJJHWWL GHO SURFHVVR SHQDOH ILQLVFH FRQLOSHUWXUEDUHHTXLOLEULGRJPDWLFLGDVHFROLFRQVROLGDWL ,QGDJDUHLPSXWDUHSURFHVVDUHDFFXVDUHJLXGLFDUHFRQGDQQDUHDVVROYHUHRHVHJXLUH OHSHQHQHLFRQIURQWLGLXQDSHUVRQDILVLFDQRQqHVDWWDPHQWHODVWHVVDFRVDFKHIDUOR QHL FRQIURQWL GL XQ¶HQWLWj FROOHWWLYD 3HU TXHVWD UDJLRQH O¶LPSXWD]LRQH GHOOD UHVSRQVDELOLWj SHQDOH DOOH SHUVRQH JLXULGLFKH JLXVWLILFD XQ DSSURIRQGLWR VWXGLR GL TXHVWL QXRYL VRJJHWWL GHO SURFHVVR SHQDOH VRVWDQ]LDOPHQWH GLVWLQWL GDOOH SHUVRQH ILVLFKH,OODYRURVLVRIIHUPHUjVXOO¶DQDOLVLGLTXHOOHTXHVWLRQLFKHULVHQWRQRLQIRUPD PDJJLRUPHQWH ULOHYDQWH GHOOD FRPSDUVD GL TXHVWR QXRYR VRJJHWWR TXDOH SDUWH WLWRODUH GL OHJLWWLPD]LRQH SDVVLYD QHO SURFHVVR SHQDOH VHQ]D WXWWDYLD SRWHUH HYLGHQWHPHQWHJLDFFKpVLDQGUHEEHDOGLOjGHOFRPSLWRSUHILVVDWRWUDWWDUHLQWHUPLQL DSSURIRQGLWL FLDVFXQR GHJOL DVSHWWL GHO SURFHVVR SHQDOH FXL VL IDUj ULIHULPHQWR ,O SUREOHPD ULVXOWD WDQWR HYLGHQWH TXDQWR GL GLIILFLOH VROX]LRQH VL WUDWWD LQIDWWL GL DGDWWDUH DOOH SHFXOLDUL FDUDWWHULVWLFKH GHO QXRYR VRJJHWWR SURFHVVXDOH OD SHUVRQD JLXULGLFD OD VWUXWWXUD GL XQ SURFHGLPHQWR TXHOOR SHQDOH QDWR SHQVDWR H FRVWUXLWR 39 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SHUJLXGLFDUHODUHVSRQVDELOLWjGLXQDSHUVRQDILVLFD,QGHILQLWLYDO¶HQWUDWDLQJLRFR GLTXHVWDQXRYDFODVVHGLVRJJHWWLLQXQSURFHVVRSHQDOHDUWLFRODWRHVFOXVLYDPHQWHSHU LO JLXGL]LR GL HVVHUL XPDQL LQ FDUQH HG RVVD HYRFD XQD VHULH GL TXHVWLRQL WDQWR WHRULFKHTXDQWRSUDWLFKHFKHFRVWLWXLVFRQRRJJHWWRGLDQDOLVLQHOSUHVHQWHODYRUR 4XHVWR VWXGLR DIIURQWHUj OH SHFXOLDULWj FKH FDUDWWHUL]]DQR LO SURFHVVR SHQDOH LQ FLDVFXQD GHOOH VXH IDVL H GHJOL DWWL FKH OR FRPSRQJRQR DOORUFKp OD SDUWH GL LQGDJDWRLPSXWDWR VLDQR ULYHVWLWH GD XQD SHUVRQD JLXULGLFD ,Q YLUW GHO WUDGL]LRQDOH SULQFLSLR societas delinquere non potest LO GLULWWR SURFHVVXDOH SHQDOH q LPSHUQLDWR FRVu FRPH OD GRJPDWLFD VRVWDQ]LDOLVWLFD VX XQD YLVLRQH HVVHQ]LDOPHQWH DQWURSRPRUILFDVLFFKpOHUHODWLYHQRUPHVRQRFRVWUXLWHDWWRUQRDOO¶HVVHUHXPDQRFRQ OD FRQVHJXHQ]D FKH RFFRUUH FRPSLHUH XQ VLJQLILFDWLYR VIRU]R HUPHQHXWLFR SHU DSSOLFDUH QXPHURVL SULQFLSL H GLULWWL GL FDUDWWHUH SURFHVVXDOH FRQFHSLWL FRQ ULIHULPHQWR DOOH SHUVRQH QDWXUDOL OD FXL WUDVOD]LRQH LQ FDSR DOOH SHUVRQH JLXULGLFKH ULFKLHGHXQ¶DWWHQWDULIOHVVLRQHYROWDDGHYLWDUHDFULWLFLDXWRPDWLVPLDSSOLFDWLYLGHJOL VWHVVL ,O ODYRUR SURFHGHUj DOO¶DQDOLVL GHOOD WHPDWLFD FRQ ULIHULPHQWR DOOH GLYHUVH IDVL QHOOH TXDOL VL GLSDQD LO SURFHVVR SHQDOH D SDUWLUH GDO PRPHQWR LQ FXL KDQQR LQL]LR OH LQGDJLQLSUHOLPLQDULILQRDFKHHPHVVDODVHQWHQ]DGHILQLWLYDGLFRQGDQQDVLSDVVD DOODIDVHGLHVHFX]LRQHGHOODVWHVVD$WDOILQHORVWXGLRqVWUXWWXUDWRLQWUHFDSLWROL 1HO SULPR VL DQDOL]]DQR OD JLXULVGL]LRQH H OD FRPSHWHQ]D FRVu FRPH OD FDSDFLWj GL HVVHUH SDUWH H OD FDSDFLWj SURFHVVXDOH WDQWR FRQ ULIHULPHQWR DOOH SHUVRQH JLXULGLFKH SDVVLELOLGLYHUHHSURSULHSHQHTXDQWRFRQULIHULPHQWRDJOLHQWLSULYLGLSHUVRQDOLWj GHVWLQDWDUL GHOOH FRVLGGHWWH ³FRQVHJXHQ]H DFFHVVRULH´ 5LVXOWD SDUWLFRODUPHQWH ULOHYDQWHVXOSXQWRODVHOH]LRQHOHJLVODWLYDGHLGHOLWWLFKHSRVVRQRHVVHUHFRPPHVVL GDOODSHUVRQDJLXULGLFDLQTXDQWRGDXQODWRFRQGL]LRQDODFDSDFLWjGLHVVHUHSDUWH GHOO¶HQWHLQIXQ]LRQHGHOWLSRGLGHOLWWRRJJHWWRGLLQGDJLQHHGDOO¶DOWURODWRREEOLJDD SUHQGHUHLQFRQVLGHUD]LRQHOHSHFXOLDULWjSURFHVVXDOLGHOGLULWWRSHQDOHHFRQRPLFRH GHO GLULWWR SHQDOH GHOO¶LPSUHVD LQ SDUWLFRODUH OD QHFHVVLWj GL VSHFLDOL]]D]LRQH GHJOL RUJDQLJLXGL]LDULHODSHFXOLDUHVSHFLDOLWjGLTXHVWHFDXVHPDQLIHVWDWDWDOYROWDVRWWR IRUPDGLSUREOHPLGLSUHJLXGL]LDOLWjVRVSHQVLYDHGHYROXWLYD 'RSR XQD SULPD DQDOLVL GHL SUHVXSSRVWL SURFHVVXDOL GHOO¶D]LRQH VL WUDWWHUj GL GHWHUPLQDUH O¶RJJHWWR GHO SURFHVVR SHQDOH FHOHEUDWR QHL FRQIURQWL GHOOD SHUVRQD JLXULGLFDFRVuFRPHODVXDUHOD]LRQHGLFRQQHVVLRQHHRFRQWLQHQ]DFRQO¶RJJHWWRGHO SURFHVVR SHQDOH QHL FRQIURQWL GHOOD SHUVRQD ILVLFD DOOD TXDOH VL DWWULEXLVFH OD FRPPLVVLRQHPDWHULDOHGDOUHDWRSUHVXSSRVWRGHOODUHVSRQVDELOLWjGHOO¶HQWH 1HO VHFRQGR FDSLWROR UHODWLYR DOO¶LVWUX]LRQH GHL GHOLWWL FRPPHVVL GDOOH SHUVRQH JLXULGLFKH VL VWXGLHUj LQ SULPR OXRJR O¶LQL]LR GHO SURFHVVR SHQDOH VYROJHQGR XQD ULIOHVVLRQH LQ RUGLQH DOO¶RSSRUWXQLWj GL LQWURGXUUH LO SULQFLSLR GL GLVFUH]LRQDOLWj GHOO¶D]LRQH SHQDOH QHL FDVL LQ FXL VL SURFHGD FRQWUR OH SHUVRQH JLXULGLFKH RQGH HYLWDUHLQWDOLLSRWHVLODVXDLPSXWD]LRQHIRUPDOHLQUDJLRQHGHOORVWLJPDVRFLDOHH GHJOLHIIHWWLFROODWHUDOLQHJDWLYLFKHWDOLGHFLVLRQLSRWUHEEHURDUUHFDUHDGXQHQWHFKH FRPH WXWWL JOL LQGDJDWL GHYH HVVHUH SUHVXQWR LQQRFHQWH ,QROWUH VL DQDOL]]DQR OH SRVVLELOLWjFKHXQDSHUVRQDJLXULGLFDSRVVDDJLUHFRPHSDUWHG¶DFFXVDYXRLSRSRODUH 40 ,QWURGX]LRQH YXRL SULYDWD QHOOR VWHVVR SURFHVVR LQ FXL RFFXSD OD SRVL]LRQHGL VRJJHWWR DFFXVDWR ULYHVWHQGRFRQWHPSRUDQHDPHQWHHQWUDPEHOHSRVL]LRQL 1HO SURVLHJXR YHUUj VWXGLDWD OD IRUPXOD]LRQH GHOO¶LPSXWD]LRQH QHL FRQIURQWL GHOOD SHUVRQD JLXULGLFD FRQ ULIHULPHQWR DL VXRL UHTXLVLWL GL RUGLQH WHPSRUDOH H IRUPDOH QRQFKp DL VXRL HIIHWWL 'D TXL VL SURFHGH DOO¶DQDOLVL QHO SDUDJUDIR VHJXHQWH GHOOR VWDWXWR JLXULGLFR SURFHVVXDOH GHOO¶HQWH IRFDOL]]DQGR O¶DWWHQ]LRQH VXOOH QRYLWj OHJDWH DO IDWWR FKH XQ¶HQWLWj LPPDWHULDOH SULYD GL QDWXUD XPDQD H FRQVLVWHQ]D FRUSRUHD SRVVD RFFXSDUH OD SRVL]LRQH GL SDUWH sub specie GL LQGDJDWR R LPSXWDWR ,Q TXHVW¶RWWLFDDOILQHGLGHWHUPLQDUHTXDOLGLULWWLSURFHVVXDOLSRVVRQRHVVHUHHVWHVLDOOD SHUVRQDJLXULGLFDVDUjQHFHVVDULRDQDOL]]DUHFLDVFXQRGLHVVLLQGLYLGXDOPHQWHDOILQH GLYHULILFDUHVHLOORURULFRQRVFLPHQWRVLIRQGDVROWDQWRVXOODTXDOLWjGLSDUWHRSSXUH ULFKLHGHDOFRQWUDULRO¶HVVHQ]DXPDQDGHOVXRWLWRODUH 6XFFHVVLYDPHQWHFRQFHQWUDQGRORVWXGLRVXOOHDWWLYLWjGLLQGDJLQHYHUUjDQDOL]]DWRLO IHQRPHQR SDUWLFRODUPHQWH VYLOXSSDWR QHOOD SUDVVL QRUGDPHULFDQD GHOOH LQGDJLQL LQWHUQH DOO¶LPSUHVD FKH SUHVXSSRQJRQR XQD VRUWD GL SULYDWL]]D]LRQH GHOOD IDVH LQYHVWLJDWLYD LQ FRQWUDVWR FRQ OH ILQDOLWj GL IRQGR GHO SURFHVVR SHQDOH RVVLD O¶DFFHUWDPHQWR GHOOD YHULWj H OD SURWH]LRQH GHL GLULWWL IRQGDPHQWDOL GHL VRJJHWWL LQGDJDWL3DULPHQWLVDUDQQRRJJHWWRGLVWXGLRDOFXQLGHLSULQFLSDOLDWWLGHOO¶LQGDJLQH LQ SDUWLFRODUH OD SHUTXLVL]LRQH H LO VHTXHVWUR QHO GRPLFLOLR H O¶LQWHUFHWWD]LRQH GL FRPXQLFD]LRQLFRQFHQWUDQGRO¶DQDOLVLVXOOHVSHFLILFLWjFKHTXHVWHPLVXUHGLLQGDJLQH SUHVHQWDQR TXDQGR LO VRJJHWWR SDVVLYR GHOOH VWHVVH QRQ q R TXDQWR PHQR QRQ q HVFOXVLYDPHQWH XQD SHUVRQD ILVLFD 'D XOWLPR LQ FKLXVXUD GL TXHVWR VHFRQGR FDSLWRORYHUUDQQRDQDOL]]DWHOHPLVXUHFDXWHODUHDSSOLFDELOLDOOHSHUVRQHJLXULGLFKH TXDQWRTXHOOHFLYLOLTXDQWRTXHOOHGHQRPLQDWHcontra societatem ,O WHU]R HG XOWLPR FDSLWROR GL TXHVWR ODYRUR VL FRQFHQWUHUj VXO GLEDWWLPHQWR FRQ SDUWLFRODUH DWWHQ]LRQH DO WHPD GHOOD SURYD DQDOL]]DQGR LQROWUH OH VSHFLILFLWj GHOOD VHQWHQ]DHGHOUHJLPHGHOOHLPSXJQD]LRQLFRVuFRPHGHOO¶HVHFX]LRQHGHOOHHYHQWXDOL SHQHLUURJDWHFRQVHQWHQ]DGHILQLWLYDQHLFRQIURQWLGHOO¶HQWH2ELHWWLYRSULQFLSDOHGL TXHVWDGLVDPLQDVDUjVWDELOLUHFRPHLQWHUYHQJRQROHSHUVRQHJLXULGLFKHQHOSURFHVVR SHQDOH FRPH VL GHWHUPLQD OD ORUR UHVSRQVDELOLWj RVVLD TXDOL VRQR JOL HOHPHQWL FRVWLWXWLYLGHOODORURUHVSRQVDELOLWjTXDOLVRQRLOFRQWHQXWRHJOLHIIHWWLGHOODVHQWHQ]D SURQXQFLDWDHFRPHGHYRQRHVVHUHHVHJXLWHVHLUURJDWHOHVDQ]LRQLSHQDOL 'RSR DYHUH DQDOL]]DWR OD UHOD]LRQH GL UDSSUHVHQWDQ]D FKH OHJD O¶HQWH FRQ LO VXR ³UDSSUHVHQWDQWH GLIHQVRUH´ QRQFKp OR VWDWXWR JLXULGLFRSURFHVVXDOH GL TXHVW¶XOWLPR FKH DJLVFH LQ UDSSUHVHQWDQ]D GHOO¶DFFXVDWR FLRq GHOOD SHUVRQD JLXULGLFD YHUUDQQR VWXGLDWH OH SRVVLELOLWj GL SURFHVVR LQ FRQWXPDFLD LO ³SDWWHJJLDPHQWR´ GHOOD SHUVRQD JLXULGLFDFKHULFKLHGHODSUHVHQ]DGLXQUDSSUHVHQWDQWHVSHFLDOHQRQFKpLOWHPDGHOOD SURYD WDQWR FRQ ULIHULPHQWR DO VXR RJJHWWR TXDQGR ULVSHWWR DL PH]]L GL SURYD H DO UHODWLYR RQHUH GLVWULEXLWR WUD OH SDUWL QHO FRUVR GHO GLEDWWLPHQWR 1HOO¶DPELWR GHOOR VWXGLRVXOODSURYDVLSUHVWHUjXQ¶DWWHQ]LRQHSDUWLFRODUHDLSURJUDPPLGLFRQIRUPLWj WUDWWDQGRVL GL HOHPHQWL LQWHJUDQWL GHOO¶RJJHWWR GHO SURFHVVR FHOHEUDWR QHL FRQIURQWL GHOOHSHUVRQHJLXULGLFKHFKLDPDWLDJLRFDUHXQUXRORHVVHQ]LDOHQHOJLXGL]LRSHQDOH FRQVLGHUDWR LO OHJDPH GL WDOL SURJUDPPL FRQ OD FROSHYROH]]D GHJOL HQWL FROOHWWLYL L 41 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO TXDOL VRQR REEOLJDWL DG DGHJXDUH OD ORUR RUJDQL]]D]LRQH LQWHUQD DL GRYHUL GL FRQIRUPLWj LPSRVWL GDOOD OHJJH SHQDOH DO ILQH GL PDQWHQHUH HQWUR OLYHOOL DFFHWWDELOL GDO SXQWR GL YLVWD JLXULGLFRSHQDOH LO ULVFKLR FKH DO ORUR LQWHUQR YHQJDQR FRPPHVVL GHLUHDWL 1HOSURVLHJXRGHOODYRURYHUUDQQRDQDOL]]DWLLFRQWHQXWLGHOODVHQWHQ]DDSSURILWWDQGR GHOO¶RFFDVLRQH SHU VWXGLDUH DFFXUDWDPHQWH LO VLVWHPD GL VDQ]LRQL SHQDOL VSHFLILFDPHQWH SUHYLVWH SHU OH SHUVRQH JLXULGLFKH QRQFKp O¶HVHFX]LRQH GHOOH VWHVVH QRQ VHQ]D SULPD DYHUH HVDPLQDWR LO WHPD GHO JLXGLFDWR SHQDOH HTXHOOR GHJOL HIIHWWL FKHXQDVHQWHQ]DHPHVVDQHLFRQIURQWLGLXQDSHUVRQDJLXULGLFDSXzGLVSLHJDUHQHO JLXGL]LRQHLFRQIURQWLGHOODSHUVRQDILVLFDDOODTXDOHVLDWWULEXLVFRQRLPHGHVLPLIDWWL H YLFHYHUVD 6XO SXQWR VDUj XWLOH WHQHUH LQ FRQVLGHUD]LRQH OH FRQFOXVLRQL UHVH QHO SULPR FDSLWROR UHODWLYDPHQWH DOOD UHOD]LRQH HVLVWHQWH WUD L GXH RJJHWWL SURFHVVXDOL TXHOOR GHO SURFHVVR QHL FRQIURQWL GHOOD SHUVRQD JLXULGLFD H TXHOOR GHO SURFHVVR QHL FRQIURQWLGHOODSHUVRQDILVLFD ,WUHFDSLWROLLQFXLLOODYRURqVWUXWWXUDWRVRQRSUHFHGXWLGDOODSUHVHQWHLQWURGX]LRQH QRQFKpGDXQDEUHYHULIOHVVLRQHSUHOLPLQDUHLQFXLVLLQWHQGHULIOHWWHUHVXOOHUDJLRQLGL IRQGR GHOOD UHVSRQVDELOLWj SHQDOH GHOOH SHUVRQH JLXULGLFKH VXOO¶HYROX]LRQH VWRULFD GHOOD OHJLVOD]LRQH LQ PDWHULD VXOO XUJHQWH QHFHVVLWj GL XQD FRUULVSRQGHQWH ULIRUPD SURFHGXUDOH H VXO VLVWHPD GL LPSXWD]LRQH FRQFHSLWR GDO OHJLVODWRUH VSDJQROR QHO FRGLFHSHQDOH/DSDUWHILQDOHGHOODYRURqGHGLFDWDDOOHSULQFLSDOLFRQFOXVLRQLVFULWWH VLDLQVSDJQRORFKHLQLWDOLDQRDOILQHGLVRGGLVIDUHLUHTXLVLWLSHURWWHQHUHLOWLWRORGL GRWWRUHVVD GL ULFHUFD FRQ PHQ]LRQH LQWHUQD]LRQDOH ,QILQH VRQR SUHVHQWL XQD ELEOLRJUDILD HG XQ DOOHJDWR FKH HOHQFD L PDWHULDOL OHJLVODWLYL H JLXULVSUXGHQ]LDOL XWLOL]]DWLFRPHSXUHLUDSSRUWLHOHRSLQLRQLFRQVXOWDWH 2FFRUUH VSLHJDUH OH UDJLRQL GHOO¶DVVHQ]D QHO ODYRUR GL XQ FDSLWROR GL FDUDWWHUH VWRULFRFKHLQYHFHqQRUPDOPHQWHSUHYLVWRQHOODVWUXWWXUDFODVVLFDGHOOHWHVLHGLXQR DYHQWHDGRJJHWWRLOGLULWWRVWUDQLHUR/¶LQVHULPHQWRGLXQDSDUWHVWRULFDQHOODTXDOHVL GHVVH FRQWR GHL SUHFHGHQWL LQ PDWHULD GL UHVSRQVDELOLWj SHQDOH GHOOH SHUVRQH JLXULGLFKH QRQ q VWDWR FRQVLGHUDWR RSSRUWXQR LQ FRQVLGHUD]LRQH GHO FDUDWWHUH LQQRYDWLYR GHOOD ULIRUPD FKH KD LVSLUDWR OD SUHVHQWH WHVL H GHOO¶LUULOHYDQ]D GL WDOL SUHFHGHQWL VWRULFL SHU DIIURQWDUH H ULVROYHUH OD VSHFLILFD SUREOHPDWLFD SURFHVVXDOH RJJHWWRGHOSUHVHQWHVWXGLR4XDQWRDOGLULWWRVWUDQLHURGLYHUVDqODUDJLRQHDOODEDVH GHOO¶DVVHQ]DGLXQFDSLWRORLQWHUDPHQWHGHGLFDWRJLDFFKpLQTXHVWRFDVRqLQQHJDELOH FKH OD SURVSHWWLYD FRPSDUDWLVWLFD VLD SDUWLFRODUPHQWH IHFRQGD SHU O¶DQDOLVL GHOOH SUREOHPDWLFKH RJJHWWR GHOOD WHVL QRQFKp SHU HODERUDUH SURSRVWH de lege ferenda ILQDOL]]DWH D PLJOLRUDUH LO VLVWHPD YLJHQWH 3HU TXHVWD UDJLRQH O¶DQDOLVL GHO GLULWWR VWUDQLHURQRQqVWDWDRPHVVDEHQVuFROORFDWDHGLQWHJUDWDDOO¶LQWHUQRGHLSDUDJUDILGL YROWDLQYROWDULOHYDQWLDVHFRQGDGHOWHPDYLDYLDWUDWWDWR6LqLQIDWWLULWHQXWRFKH FRVuSURFHGHQGRVLSRWHVVHURPHJOLRDQDOL]]DUHOHGLIIHUHQ]HHJOLHYHQWXDOLFRQWUDVWL WUDLGLYHUVLUHJLPLOHJDOL /R VWXGLR GHO GLULWWR VWUDQLHUR q VWDWR FRQGRWWR QRQ VROR DWWUDYHUVR O¶DQDOLVL GHOOH ULOHYDQWLGLVSRVL]LRQLGLOHJJHHGJOLVWXGLGRWWULQDOLLQPDWHULDPDDQFKHQHOFRUVRGL GXHVRJJLRUQLGLULFHUFDDOO¶HVWHURLOSULPRLQ,WDOLDSUHVVRO¶8QLYHUVLWjGL%RORJQD 42 ,QWURGX]LRQH VRWWRODGLUH]LRQHGHOSURI*LXOLR,OOXPLQDWLHGLOVHFRQGRQHJOL6WDWL8QLWLVRWWROD GLUH]LRQHGHOSURI/XLV&KLHVDGLUHWWRUHGHOCriminal Law CenterQHOO¶8QLYHUVLWjGL %XIIDOR IDFHQWH SDUWH GHO 6LVWHPD 8QLYHUVLWDULR 6WDWDOH GL 1HZ <RUN (QWUDPEL L SHULRGLVRQRULVXOWDWLSDUWLFRODUPHQWHIHFRQGLSHUFRPSUHQGHUHHGLQGDJDUHin locoOH GLYHUVH IRUPH H FRQFH]LRQL GL LQWHQGHUH HG DSSOLFDUH OD UHVSRQVDELOLWj SHQDOH GHOOH SHUVRQHJLXULGLFKHWDQWRQHOODWUDGL]LRQHJLXULGLFDGLcommon lawTXDQWRLQTXHOOD FRQWLQHQWDOH ,Q PDWHULD GL UHVSRQVDELOLWj SHQDOH GHJOL HQWL FROOHWWLYL LO VLVWHPD VWDWXQLWHQVH FRVWLWXLVFHXQULIHULPHQWRLPSUHVFLQGLELOHQRQVRORLQUDJLRQHGHOODOXQJDWUDGL]LRQH GL TXHO SDHVH QHOO¶DPELWR GHOOD FULPLQDOL]]D]LRQH GHOOH VRFLHWj PD DQFKH SHU O¶LQQHJDELOH LQIOXHQ]D FKH WDOH VLVWHPD KD DYXWR VXOOH OHJLVOD]LRQL LQWURGRWWH QHJOL XOWLPL DQQL GDJOL RUGLQDPHQWL GL VWDPSR FRQWLQHQWDOH 7DOH LQIOXHQ]D VL RVVHUYD VRSUDWWXWWRQHLSURJUDPPLGLFRQIRUPLWjQRUPDWLYDRcompliance programsODFXL HIIHWWLYDLPSOHPHQWD]LRQHVHUYHDGDWWHQXDUHRDQFKHDGHVFOXGHUHODUHVSRQVDELOLWj SHQDOHGHOOHSHUVRQHJLXULGLFKHFKHKDQQRDGHPSLXWRLORURREEOLJKLGLSUHYHQ]LRQHH FRQWUROORGHLGHOLWWL7XWWDYLDODGLVFLSOLQDSURFHGXUDOHKDULFHYXWRVFDUVDDWWHQ]LRQH GD SDUWH GHO OHJLVODWRUH DPHULFDQR H SHUWDQWR VL q VYLOXSSDWD DWWUDYHUVR FRQWULEXWL RIIHUWL GDOOD JLXULVSUXGHQ]D LQ RUGLQH DO ULFRQRVFLPHQWR R DOOD QHJD]LRQH GL GHWHUPLQDWLGLULWWLSURFHVVXDOLGLULOLHYRFRVWLWX]LRQDOH ,Q UDJLRQH GHOOD YLFLQDQ]D GHL VLVWHPL JLXULGLFL H LQ SDUWLFRODUH PRGR GHL VLVWHPL SURFHVVXDOL ULVXOWDQR GL JUDQGH LQWHUHVVH DJOL HIIHWWL GHO SUHVHQWH VWXGLR OH OHJLVOD]LRQL GL WUDGL]LRQH FRQWLQHQWDOH GL TXHL SDHVL FKH SUHYHGRQR VLVWHPL GL UHVSRQVDELOLWj SHQDOH R TXDVL SHQDOH SHU OH SHUVRQH JLXULGLFKH 3HU WDOH UDJLRQH VL SUHVWHUjSDUWLFRODUHDWWHQ]LRQHDOOHVROX]LRQLDGRWWDWHGDRUGLQDPHQWLFDUDWWHUL]]DWLGD XQD FXOWXUD JLXULGLFD SL YLFLQD DOOD QRVWUD TXDOL OD )UDQFLD L 3DHVL %DVVL OD 6YL]]HUDO¶,WDOLDHLO&LOH,QWXWWLTXHVWLSDHVLHVLVWRQRUHJLPLGLUHVSRQVDELOLWjGHOOH SHUVRQHJLXULGLFKHGLSHQGHQWLGDOODFRPPLVVLRQHGLUHDWLVLFFKpOHORURHVSHULHQ]HLQ TXHVWR VHWWRUH SRVVRQR LVSLUDUH SURSRVWH de lege ferenda YROWH D PLJOLRUDUH R FRPSOHWDUHODGLVFLSOLQDVSDJQROD3DULPHQWLJOLHVDXVWLYLVWXGLGRWWULQDOLFRQGRWWLLQ WDOLSDHVLVROOHYDQRSUREOHPDWLFKHDQFRUDVFRQRVFLXWHRQRQSLHQDPHQWHPDWXUDWHLQ 6SDJQD FKH SHU LO IXWXUR VL FDQGLGDQR D ULYHVWLUH XQ VLJQLILFDWLYR ULOLHYR SUDWLFR QHOO¶DPELWRGLTXHVWRQXRYRUHJLPHGLUHVSRQVDELOLWjSHQDOH ,QILQHSHUTXDQWRULJXDUGDLOPHWRGRLPSLHJDWRLQTXHVWRVWXGLRVLqRSWDWRSHUXQ DSSURFFLR SOXUDOLVWLFR FKH FRPELQD O¶DQDOLVL GRJPDWLFD WHQGHQWH DG HODERUDUH H VLVWHPDWL]]DUHLFRQFHWWLFRQODGLPHQVLRQHUHDOHGHOGLULWWRRVVLDFRQO¶LQGDJLQHGL FRPH H SHUFKp VL VYLOXSSDQR GHWHUPLQDWH SUDVVL DSSOLFDWLYH QRQFKp OH ILQDOLWj FKH 5LOHYDSHUDOWUR0$5,18&&,*/DUHVSRQVDELOLWjSHQDOHGHOOHSHUVRQHJLXULGLFKH8QRVFKL]]R VWRULFRGRJPDWLFR Rivista italiana di diritto e procedura penale, SS FKH EHQFKp L VLVWHPL GL common law VLDQR FRVWDQWHPHQWH SUHVHQWDWL FRPH L SUHFXUVRUL GHOOD SUHYLVLRQH GHOOD UHVSRQVDELOLWjSHQDOHGHJOLHQWLLQUHDOWjRFFRUUHULFRUGDUHFKHODFULPLQDOLWjGHOOHuniversitates,HOD UHODWLYDUHSUHVVLRQHJLXQJHLQ$PHULFDGDOODPHWjGHOO¶PHQWUHQHLSDHVLGLcivil law HUDFRPSDUVD JLjDOFXQLVHFROLSULPD 43 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO HVVH SHUVHJXRQR WDQWR FRQ ULIHULPHQWR DL SUREOHPL GL RUGLQH JHQHUDOH TXDQWR FRQ ULIHULPHQWRDFLDVFXQVLQJRORLVWLWXWRJLXULGLFR /$7255(6(*85$$Introducción al Derecho, $ULHO%DUFHORQDS 44 5HIOH[LRQHVSUHOLPLQDUHV /D UHIRUPD TXH LQWURGXMR OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV HQ HO RUGHQDPLHQWRHVSDxROVHMXVWLILFDHQHO3UHiPEXORGHOD/2GHGHMXQLR HQVXDSGR9,,SRUORV³instrumentos jurídicos internacionales que demandan una respuesta penal clara para las personas jurídicas, sobre todo en aquellas figuras delictivas donde la posible intervención de las mismas se hace más evidente (corrupción en el sector privado, en las transacciones comerciales internacionales, pornografía y prostitución infantil, trata de seres humanos, blanqueo de capitales, inmigración ilegal, ataques a sistemas informáticos...)´ 6LQ HPEDUJR HVWD YDJD H LPSUHFLVD MXVWLILFDFLyQ UHVXOWD FULWLFDEOH HQ WDQWR TXH QL GH ORV WUDWDGRV LQWHUQDFLRQDOHV QL GH ORV LQVWUXPHQWRV QRUPDWLYRV FRPXQLWDULRV FDEH GHULYDU OD REOLJDFLyQ GH HVWDEOHFHU XQ DXWpQWLFR UpJLPHQ GH UHVSRQVDELOLGDG SHQDO SDUD ODV SHUVRQDVMXUtGLFDVOLPLWiQGRVHODVGHFLVLRQHVPDUFR\ORVFRQYHQLRVLQWHUQDFLRQDOHV HQ OD PDWHULD D H[LJLU SRU XQD SDUWH HO HVWDEOHFLPLHQWR GH VDQFLRQHV R PHGLGDV efectivas proporcionadas \ disuasorias IUHQWH D ODV SHUVRQDV MXUtGLFDV SRU OD FRPLVLyQGHFLHUWRVGHOLWRVSHURVLQH[LJLUTXHVHDQGHQDWXUDOH]DSHQDO\SRURWUDD TXH ODV SHWLFLRQHV GH FRRSHUDFLyQ \ DVLVWHQFLD MXGLFLDO SHQDO QR VH YHDQ REVWDFXOL]DGDV SRU HO SDtV UHTXHULGR HVJULPLHQGR FRPR FDXVD GH RSRVLFLyQ TXH OD PLVPDDIHFWDDXQDSHUVRQDMXUtGLFD (Q FXDOTXLHU FDVR QR VH SXHGH GHVFRQRFHU TXH OD UHDOLGDG FULPLQDO GHPDQGD LQVWUXPHQWRV HILFDFHV GH SUHYHQFLyQ GHOLFWLYD \ GH SXQLFLyQ HQWUH ORV TXH OD FULPLQDOL]DFLyQ GH ODV SHUVRQDV MXUtGLFDV SXHGH RFXSDU XQ OXJDU FODYH $ HVWH UHVSHFWRVHKDFHSUHFLVRFRQVLGHUDUTXHODVSHUVRQDVMXUtGLFDV\PiVFRQFUHWDPHQWH ODV VRFLHGDGHV PHUFDQWLOHV VH KDQ FRQYHUWLGR HQ XQ IDFWRU DOWDPHQWH FULPLQyJHQR FDSDFHV LQFOXVR GH GHVHVWDELOL]DU HFRQRPtDV HVWDWDOHV 6H DILUPD HQ HVWH VHQWLGR TXHHQUHODFLyQFRQODVFXDWURODFUDVTXHHVWiQDIHFWDQGRDODVVRFLHGDGHVHXURSHDV\ DO PXQGR JOREDOL]DGR OD FULPLQDOLGDG HFRQyPLFD OD FULPLQDOLGDG RUJDQL]DGD OD FRUUXSFLyQ \ HO WHUURULVPR OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV FRQVWLWX\HXQWHPDFODYHSDUDQRGHMDUODJXQDVGHSXQLELOLGDG &DEH GHVWDFDU ORV VLJXLHQWHV LQVWUXPHQWRV QRUPDWLYRV &RQYHQFLyQ GH ODV 1188 FRQWUD OD FRUUXSFLyQ KHFKD HQ 1XHYD <RUN HO GH RFWXEUH GH &RQYHQLR SHQDO VREUH OD FRUUXSFLyQ &RQYHQLR Q~P GHO &RQVHMR GH (XURSD KHFKR HQ (VWUDVEXUJR HO GH HQHUR GH '0 -$, GHO FRQVHMR GH GH MXQLR GH VREUH OD OXFKD FRQWUD HO WHUURULVPR '0 -$,GHO&RQVHMRGHGHMXOLRGHUHODWLYDDODOXFKDFRQWUDODFRUUXSFLyQHQHOVHFWRU SULYDGR '0 -$, GHO &RQVHMR GH GH RFWXEUH GH UHODWLYD DO HVWDEOHFLPLHQWR GH GLVSRVLFLRQHVPtQLPDVGHORVHOHPHQWRVFRQVWLWXWLYRVGHGHOLWRV\ODVSHQDVDSOLFDEOHVHQHOiPELWRGHO WUiILFR LOtFLWR GH GURJDV '0 -$, GHO &RQVHMR GH GH IHEUHUR GH UHODWLYD D ORV DWDTXHVDORVVLVWHPDVGHLQIRUPDFLyQHQWUHRWURV 52'Ë*8(= *$5&Ë$ 1 ³$GHFXDFLyQ GHO SURFHVR SHQDO HVSDxRO D OD ILMDFLyQ OHJDO GH OD UHVSRQVDELOLGDGFULPLQDOGHODVSHUVRQDVMXUtGLFDV´Revista PenalQ~PHQHURSS S 'Ë$=3,7$00³(OSULQFLSLRsocietas delinquere non potest\ODUHVSRQVDELOLGDGSHQDOGHODV SHUVRQDVMXUtGLFDV´HQ$$99-/&ROODQWHV*RQ]iOH]FRRUGTemas actuales de Derecho Penal. Desafíos del Derecho Penal Contemporáneo, 1RUPDV/HJDOHV7UXMLOOR3HU~SSS =Òf,*$ 52'5Ë*8(=/ Bases para un modelo de imputación de responsabilidad penal a las personas jurídicasHG$UDQ]DGL1DYDUUDS 45 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO $OJXQRVGHORVREMHWLYRVTXHVXE\DFHQDODLQWURGXFFLyQGHODUHVSRQVDELOLGDGSHQDO GH ODV SHUVRQDV MXUtGLFDV FRQVLVWLUtDQ HQ VRUWHDU ODV JUDYHV GLILFXOWDGHV SUREDWRULDV SDUD GHWHUPLQDU OD UHVSRQVDELOLGDG LQGLYLGXDO HQ FRQWH[WRV RUJDQL]DFLRQDOHV R HPSUHVDULDOHVSHUPLWLHQGRTXHHOSURFHVRSXHGDGLULJLUVHFRQWUDODRUJDQL]DFLyQDXQ VLQLQGLYLGXDOL]DUDODFRQFUHWDSHUVRQDItVLFDSUHVXQWDPHQWHUHVSRQVDEOHHQFXEULU ODV ODJXQDV GH SXQLELOLGDG FXDQGR VH KD IUDFDVDGR HQ OD FRQFUHFLyQ GH OD SHUVRQD ItVLFDVXSXHVWDUHVSRQVDEOHLQGLYLGXDOGHOGHOLWRDVtFRPRHQHYLWDULPSXWDFLRQHV\ FRQGHQDVGHSHUVRQDVItVLFDVFRPRFDEH]DVGHWXUFRFKLYRVH[SLDWRULRVR³SHUFKDV´ SHQDOHVHQODVTXHFROJDUODUHVSRQVDELOLGDGFLYLOGHULYDGDGHOGHOLWRHQORVFDVRVHQ TXH D SHVDU GH KDEHUVH SURGXFLGR GDxRV QR KD\ GROR QL FXOSD SRU SDUWH GH ORV SUHVXQWRVLPSOLFDGRVHQHOGHOLWR ,JXDOPHQWHVHDGXFHFRPRIXQGDPHQWRGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDV MXUtGLFDVHOIRPHQWRGHODDXWRUUHJXODFLyQFRPRIRUPDGHHVWLPXODUHOFXPSOLPLHQWR GH OD OHJDOLGDG HQ ODV HPSUHVDV DQWH OD LQFDSDFLGDG GHO (VWDGR GH FRQWURODU HILFD]PHQWH ORV ULHVJRV HPSUHVDULDOHV /D UHIHULGD DXWRUUHJXODFLyQ FRQVLVWH HQ HO &IU 3('5$= 3(1$/9$ ( 3e5(= *,/ - &$%(=8'2 52'5Ë*8(= 1 ³$VSHFWRV SURFHVDOHV GH OD UHIRUPD GHO FyGLJR SHQDO HQ PDWHULD GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV´HQ$$99)-ÈOYDUH]*DUFtD-/*RQ]iOH]&XVVDFGLUV$0DQMyQ&DEH]D2OPHGD $ 9HQWXUD 3VFKHO FRRUGV Consideraciones a propósito del proyecto de Ley de 2009 de modificación del código penal (Conclusiones del Seminario interuniversitario sobre la reforma del Código penal celebrado en la Universidad Carlos III de Madrid)7LUDQWOR%ODQFK9DOHQFLD SSS*Ï0(=&2/20(5-/³(OHQMXLFLDPLHQWRFULPLQDOGHXQDSHUVRQDMXUtGLFDHQ (VSDxDSDUWLFXODULGDGHVVREUHVXVGHUHFKRVIXQGDPHQWDOHV\ODQHFHVDULDUHLQWHUSUHWDFLyQGHDOJXQRV SULQFLSLRVSURFHVDOHVDODYLVWDGHHVWDLPSRUWDQWHQRYHGDGOHJLVODWLYD´Revista de derecho y proceso penalQSSS3RUVXSDUWH7,('(0$11.Derecho penal económico. Introducción y parte general, *ULMOH\3HU~SDILUPDTXHQRHVUDURTXHODVGLILFXOWDGHV SURFHVDOHV SUREDWRULDV HQ HO iPELWR SHQDO VHDQ LQGLFDWLYDV GHO QDFLPLHQWR GH QXHYRV LQWHUHVHV GH SURWHFFLyQ\SRUHQGHGHQXHYRVELHQHVMXUtGLFRVGLJQRVGHSURWHFFLyQ =Òf,*$ 52'5Ë*8(= / Bases para un modelo de imputación«RE FLW S *$5&Ë$ 3e5(= - - ³&XHVWLRQHV SURFHVDOHV HQ OD H[LJHQFLD GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV´ Cuadernos Digitales de Formación, Q SS S (Q OD PLVPD OtQHD 52'5Ë*8(= 5$026 / ³1XHYRV DVSHFWRV GRJPiWLFRV \ SURFHVDOHV GHO 3ULQFLSLR ³6RFLHWDV GHOLQTXHUH SRWHVW´ HQ +857$'2 32=2 - '(/ 526$/ %/$6&2 % 6,0216 9$//(-2 5 La responsabilidad criminal de las personas jurídicas: una perspectiva comparada, 7LUDQWOREODQFK 9DOHQFLDSSSREVHUYDTXHVHKDFHQHFHVDULRUHVSRQVDELOL]DUSHQDOPHQWHDODV SHUVRQDVMXUtGLFDVSRUODGLILFXOWDGGHLQGLYLGXDOL]DUODDXWRUtD\SDUWLFLSDFLyQGHSHUVRQDVItVLFDVHQ ORVFDVRVGHORVGHOLWRVGHRPLVLyQLPSURSLD\VREUHWRGRHQVXSXHVWRVGHDXVHQFLDGHGROR (QHVWHVHQWLGRDILUPD52'5Ë*8(=5$026/³1XHYRVDVSHFWRVGRJPiWLFRV«REFLWS TXHHQDOJXQRVFDVRVDOVHULQYLDEOHODLPSXWDFLyQSHQDOGLUHFWDGHODSHUVRQDMXUtGLFDVHHOLJHGH PDQHUD EDVWDQWH DOHDWRULD D XQR R YDULRV VHUHV KXPDQRV FRPR PHURV LQVWUXPHQWRV GH LQFXOSDFLyQ SHQDO\FLYLOGHODVHPSUHVDVHQODVTXHWUDEDMDQGHWDOIRUPDTXHHQDUDVGHXQDLQGLVFXWLEOH\HQ SDUWH ORDEOH MXVWLFLD PDWHULDO LQGHPQL]DU D OD YtFWLPDV \ D VXV KHUHGHURV VH VDFULILFD IRUPDO \ VLPEyOLFDPHQWHDDOJXQDSHUVRQDItVLFD 6H UHILHUHQ D HVWD HVWUDWHJLD GH DXWRUUHJXODFLyQ HQWUH RWURV 1,(72 0$57Ë1 $ La responsabilidad penal de las personas jurídicas: un modelo legislativo, ,XVWHO0DGULGS *Ï0(=-$5$'Ë(=&³$VSHFWRVVXVWDQWLYRVUHODWLYRVDODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDV MXUtGLFDV´ HQ %$1$&/2&+( 3$/$2 - =$5=$/(-26 1,(72 - *Ï0(=-$5$ 'Ë(= & Responsabilidad penal de las personas jurídicas: aspectos sustantivos y procesales/D/H\0DGULG SS S )(,-2 6È1&+(= % - ³/D SHUVRQD MXUtGLFD FRPR VXMHWR GH LPSXWDFLyQ MXUtGLFRSHQDO´ HQ %$-2 )(51È1'(=0 )(,-22 6È1&+(= %- *Ï0(=-$5$'Ë(= & Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal$UDQ]DGL1DYDUUDSSS 46 5HÀH[LRQHVSUHOLPLQDUHV HVWDEOHFLPLHQWR SRU SDUWH GH OD SHUVRQD MXUtGLFD GH PHFDQLVPRV GH JHVWLyQ RUJDQL]DFLyQ\FRQWURORULHQWDGRVDSUHYHQLUODFRPLVLyQGHKHFKRVGHOLFWLYRVHQVX VHQRDVtFRPRDGHWHFWDU\VDQFLRQDUORVGHOLWRVTXHSXHGDQFRPHWHUVHFRODERUDQGR HQVXFDVRFRQOD$GPLQLVWUDFLyQGH-XVWLFLDSDUDVXGHVFXEULPLHQWR 'HVGH OXHJR UHVXOWD HYLGHQWH TXH OD LUUXSFLyQ GH ODV SHUVRQDV MXUtGLFDV FRPR QXHYRV VXMHWRV GH UHVSRQVDELOLGDG SHQDO VXSRQH XQD UHYROXFLyQ HQ OD GRJPiWLFD SHQDOFRQFHELGD\GHVDUUROODGDGHVGHXQDSHUVSHFWLYDDQWURSRPyUILFD'HKHFKRHO VRVWHQLPLHQWRGHOSULQFLSLRVHJ~QHOFXDOODVSHUVRQDVMXUtGLFDVQRSXHGHQGHOLQTXLU VHKDEDVDGRWUDGLFLRQDOPHQWHHQVXVXSXHVWDLQFDSDFLGDGGHDFFLyQDVtFRPRHQHO FKRTXH GH VX HVSHFLDO QDWXUDOH]D FRQ ORV SULQFLSLRV GH FXOSDELOLGDG \ GH UHVSRQVDELOLGDG LQGLYLGXDO 6LQ HPEDUJR VL VH DGPLWH TXH SXHGHQ LPSRQHUVH VDQFLRQHVWDOHVFRPRPXOWDVLQWHUGLFFLRQHVRLQKDELOLWDFLRQHVDXQHQWHFROHFWLYR HQVHGHDGPLQLVWUDWLYDQRFDEHDO]DUREMHFLRQHVIXQGDPHQWDOHVGHFRQVWLWXFLRQDOLGDG FXDQGRHVDVPLVPDVVDQFLRQHVVHLPSRQHQSRUXQ-XH]R7ULEXQDOLPSDUFLDOWUDVXQ SURFHVRFRQWRGDVODVJDUDQWtDV 3RU RWUD SDUWH FDUHFH GH VHQWLGR DFHSWDU OD LGHD GH TXH HQ ORV iPELWRV PHUFDQWLO FLYLOILVFDORLQFOXVRODERUDOODSHUVRQDMXUtGLFDDFW~DSRUVtPLVPDFRQFDSDFLGDG DXWyQRPD GH UHSUHVHQWDFLyQ GH VXV SURSLRV LQWHUHVHV VRSRUWDQGR ODV FRQVHFXHQFLDV GH VXV GHFLVLRQHV SDUD DILUPDU D UHQJOyQ VHJXLGR TXH QR SXHGH UHVSRQGHU SHQDOPHQWH SRUTXH SDUD DFWXDU QHFHVLWD GHO VHU KXPDQR GHVFRQRFLHQGR FRQ HOOR OD YRFDFLyQ GH DFWXDFLyQ FRQWUDULD DO RUGHQDPLHQWR SHQDO TXH XQD SHUVRQD MXUtGLFD SXHGHGHVDUUROODUHQHOWUiILFR $QWHVGHODSURPXOJDFLyQGHOD/2GHGHMXQLRH[LVWtDHOVLVWHPDGHODV FRQVHFXHQFLDVDFFHVRULDVTXHHUDQVDQFLRQHVsui generis, LPSRQLEOHVDODVSHUVRQDV MXUtGLFDV VLHPSUH TXH DO PLVPR WLHPSR VH LPSXVLHVH XQD SHQD SULQFLSDO D XQD SHUVRQD ItVLFD (Q UHODFLyQ FRQ DTXHO VLVWHPD HQ HO TXH PXFKRV DXWRUHV YHtDQ XQ IUDXGHGHHWLTXHWDVDOGHQRPLQDUVHFRQVHFXHQFLDVDFFHVRULDVDORTXHHQUHDOLGDG FDEtD FRQVLGHUDU FRPR DXWpQWLFDV SHQDV OD GLPHQVLyQ SURFHVDO IXH REYLDGD (Q HVWH VHQWLGR 52%/(6 3/$1$6 5 ³3HQD \ SHUVRQD MXUtGLFD FUtWLFD GHO DUW ELV &3´ Diario La LeyQ~PGHVHSWLHPEUHGHVRVWLHQHTXHGHVGHODSHUVSHFWLYDGHO'HUHFKR 3HQDO OD SHUVRQD MXUtGLFD QR HV OLEUH LQGHSHQGLHQWHPHQWH GH ODV SHUVRQDV ItVLFDV TXH OD FRPSRQHQ FRQORTXHFDUHFHGHDXWRFRQFLHQFLD\SRUHOORGHSRVLELOLGDGGHDXWRGHWHUPLQDFLyQ '23,&2 *Ï0(=$//(5 - ³5HVSRQVDELOLGDG GH SHUVRQDV MXUtGLFDV´ 0HPHQWR ([SHUWR 5HIRUPD3HQDO/H\2UJiQLFD)UDQFLV/HIHEYUH0DGULGSSS 025$/(6*$5&Ë$ 2 ³/D SHUVRQDMXUtGLFD DQWH HO 'HUHFKR \ HO3URFHVR SHQDO´ Actualidad jurídica Uría Menéndez +RPHQDMH DO SURIHVRU' -XDQ,JOHVLDV3UDGD H[WUDRUGLQDULRSS S 6HJ~Q*Ï0(=720,//20Introducción a la responsabilidad penal de las personas jurídicas en el sistema español, /H[QRYD9DOODGROLGSSQRGHMDGHVHUXQIUDXGHGHHWLTXHWDVHO XVRGHODGHQRPLQDFLyQGHPHGLGDVDFFHVRULDVDDOJRTXHWLHQHLGpQWLFRFRQWHQLGRTXHODVSHQDVHQ VHQWLGR HVWULFWR (Q OD PLVPD OtQHD YpDVH =Òf,*$ 52'5Ë*8(= / Bases para un modelo de imputación«REFLWSSHQSDUWLFXODUS (QHVWHVHQWLGRDILUPDED6,/9$6È1&+(=-0³/DDSOLFDFLyQMXGLFLDOGHODVFRQVHFXHQFLDV DFFHVRULDVSDUDODVHPSUHVDV´Indret. Revista para el análisis del derecho, QSSTXH XQD OH\ TXH REYLD OD GLPHQVLyQ SURFHVDO GH OD LPSRVLFLyQ GH FRQVHFXHQFLDV VDQFLRQDWRULDV D ODV SHUVRQDV MXUtGLFDV HQ HO RUGHQ MXULVGLFFLRQDO SHQDO QR SXHGH SURGXFLU XQ FDPELR FXOWXUDO FRPR HO VXSXHVWDPHQWHSUHWHQGLGR 47 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO OLPLWiQGRVHHO&3DGLVSRQHUODQHFHVLGDGGHFHOHEUDUXQDDXGLHQFLDSUHYLDFRQORV WLWXODUHV \ UHSUHVHQWDQWHV OHJDOHV GH OD HQWLGDG $QWH WDO ODJXQD OHJDO QR IDOWDURQ RSLQLRQHVGRFWULQDOHVTXHGHPDQGDVHQODQHFHVLGDGGHUHJXODUODLQWHUYHQFLyQGHOD SHUVRQD MXUtGLFD HQ HO SURFHVR SHQDO SDUD TXH HQ VX FRQGLFLyQ GH SDUWH SDVLYD WXYLHVH OD RSRUWXQLGDG GH HMHUFHU VXV GHUHFKRV SURFHVDOHV \ HQ SDUWLFXODU HO IXQGDPHQWDOGHUHFKRGHGHIHQVD(QHVWHVHQWLGRVHDUJXPHQWDEDTXHDSHVDUGHOD YLJHQFLDGHOSULQFLSLRsocietas delinquere non potest SRUODJUDYHGDGGHODVPHGLGDV GLVSXHVWDVHQHODUW&3GHEHUtDUHFRQRFHUVHDODVSHUVRQDVMXUtGLFDVHOHVWDWXVGH SDUWH HQ HO SURFHVR SHQDO FRQ ORV GHUHFKRV LQKHUHQWHV DO PLVPR HVSHFLDOPHQWH HO GHUHFKRGHGHIHQVD\ODFRQVLJXLHQWHSRVLELOLGDGGHLQWHUYHQLUWDQWRHQORVDFWRVGH ODLQVWUXFFLyQFRPRHQHOMXLFLRRUDODWUDYpVGHVXVUHSUHVHQWDQWHV $SHVDUGHTXHHVWHWUDEDMRVHFHQWUDUiHQORVDVSHFWRVSURFHVDOHVGHOHQMXLFLDPLHQWR SHQDOGHODVSHUVRQDVMXUtGLFDVGDGRHOFDUiFWHUUXSWXULVWD\QRYHGRVRGHODUHIRUPD SHQDOSDUDQXHVWUDFXOWXUDMXUtGLFDHVSUHFLVRGHWHQHUVHSULPHUDPHQWHHQHOVLVWHPD GHLPSXWDFLyQGLVSXHVWRHQHO&33XHVELHQSDUDODILMDFLyQGHODUHVSRQVDELOLGDGGH ODVSHUVRQDVMXUtGLFDVHOOHJLVODGRUKDRSWDGRSRUXQDGREOHYtD$VtSXHVMXQWRDOD LPSXWDFLyQ GH DTXHOORV GHOLWRV FRPHWLGRV en su nombre o por su cuenta, y en su beneficio directo o indirecto, SRUODVSHUVRQDVTXHWLHQHQSRGHUGHUHSUHVHQWDFLyQ, de decisión o que ostentan facultades de organización y control dentro de la mismaORV HQWHV FROHFWLYRV UHVSRQGHQ DVt PLVPR SRU DTXHOODV LQIUDFFLRQHV SURSLFLDGDV SRU KDEHUVHLQFXPSOLGRJUDYHPHQWHORVGHEHUHVGHVXSHUYLVLyQYLJLODQFLD\FRQWUROTXH ORV VXSHULRUHV HQ OD MHUDUTXtD HPSUHVDULDO KDQ GH HMHUFHU VREUH OD DFWLYLGDG GH VXV VXERUGLQDGRV FRQ OD LPSUHVFLQGLEOH FRQVLGHUDFLyQ GH ODV FLUFXQVWDQFLDV GHO FDVR FRQFUHWRDHIHFWRVVHJ~QORGLVSXHVWRHQHO3UHiPEXORGHOD/2GHGH MXQLRGHHYLWDUXQDOHFWXUDPHUDPHQWHREMHWLYDGHHVWDUHJODGHLPSXWDFLyQ (Q FXDQWR D OD UHJXODFLyQ SHQDO UHVXOWD LJXDOPHQWH GHVWDFDEOH TXH ODV SHUVRQDV MXUtGLFDV UHVSRQGHQ VyOR SRU GHWHUPLQDGRV GHOLWRV \ TXH SXHGHQ VHU KDOODGDV UHVSRQVDEOHV FRQ LQGHSHQGHQFLD GH TXH VH SXHGD R QR LQGLYLGXDOL]DU D OD SHUVRQD &IU %$&,*$/832 6$**(6( 6 La responsabilidad penal de las personas jurídicas, %RVFK %DUFHORQD S 'H OD PLVPD DXWRUD ³Las consecuencias accesorias aplicables a las personas jurídicas en el Código Penal de 1995”HQ$$99(%DFLJDOXSR=DSDWHUGLU Curso de Derecho Penal Económico, 0DUFLDO3RQV0DGULGSSS*87,e55(==$5=$$ Investigación y enjuiciamiento de los delitos económicos, &ROH[ S =8*$/'Ë$ (63,1$5 0 ³9LJHQFLD GHO SULQFLSLR societas delinquere non potest´ HQ - +XUWDGR 3R]R % 'HO 5RVDO %ODVFR 5 6LPRQV 9DOOHMR La responsabilidad criminal de las personas jurídicas: una perspectiva comparada, 7LUDQW OR %ODQFK 9DOHQFLD SS SS (&+$55, &$6, )- Sanciones a personas jurídicas en el proceso penal: las consecuencias accesorias, $UDQ]DGL 1DYDUUD S '( /$ )8(17( +2158%,$ ) Las consecuencias accesorias del artículo 129 del Código Penal, /H[ 1RYD 9DOODGROLG S 'HO PLVPR DXWRU ³/DV FRQVHFXHQFLDV DFFHVRULDV FRPR PHGLGDV FDXWHODUHV HQ HO SURFHVR SHQDO´ La Ley penal: revista de derecho penal, procesal y penitenciario, QSS=Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWSS *87,e55(==$5=$$Investigación y enjuiciamiento de los delitos económicos, &ROH[ S(QODPLVPDOtQHD(&+$55,&$6,)-Sanciones a personas jurídicas…REFLWS DILUPDEDTXHUHVXOWDUtDH[WUDxRSRUFRPSOHWRDOVLVWHPDGHJDUDQWtDVFRQVWLWXFLRQDOHVTXHULJHQHQHO SURFHVRSHQDOODSRVLELOLGDGGHLPSRQHUPHGLGDVWDQJUDYRVDVFRPRODVGHODUW&3VLQUHVSHWDU ODVH[LJHQFLDVGHOSULQFLSLRDFXVDWRULR\VLQTXHODVVRFLHGDGHVSXGLHVHQHMHUFHUGHXQDPDQHUDSOHQD \HILFD]VXGHUHFKRGHGHIHQVD 48 5HÀH[LRQHVSUHOLPLQDUHV ItVLFD DXWRUD PDWHULDO GHO GHOLWR EDVH R GHO KHFKR GH UHIHUHQFLD SUHVXSXHVWR GH OD UHVSRQVDELOLGDG GH OD HQWLGDG (VWD DXWRQRPtD UHODWLYD HQWUH OD UHVSRQVDELOLGDG GH XQR \ RWUR VXMHWR HV IXHQWH GH LQQXPHUDEOHV SUREOHPiWLFDV TXH WLHQHQ VX UHIOHMR GLUHFWR HQ HO SODQR SURFHVDO (Q HVWH VHQWLGR OD VLWXDFLyQ GH FRUUHVSRQVDELOLGDG GH DPERVVXMHWRVVHPDQLILHVWDHQODVUHODFLRQHVGHFRQH[LGDGHQWUHREMHWRVSURFHVDOHV HQ OD GHWHUPLQDFLyQ GHO PRPHQWR LGyQHR SDUD IRUPDOL]DU OD LQYHVWLJDFLyQ IUHQWH D XQR \ RWUR HQ ODV SRVLELOLGDGHV GH HQMXLFLDPLHQWR VHSDUDGR \ ORV SUREOHPDV TXH SODQWHDODUXSWXUDGHODFRQWLQHQFLDGHODFDXVDHQHOFRQIOLFWRGHLQWHUHVHVTXHSXHGH GDUVH HQWUH DPERV VXMHWRV FXDQGR OD SHUVRQD ItVLFD FRLPSXWDGD WLHQH DWULEXLGRV SRGHUHVGHUHSUHVHQWDFLyQUHVSHFWRGHODSHUVRQDMXUtGLFDHQORVHYHQWXDOHVHIHFWRV SUHMXGLFLDOHV TXH SXHGH WHQHU OD VHQWHQFLD SHQDO GLFWDGD IUHQWH D XQR GH DPERV VXMHWRVHQHOSRVWHULRUHQMXLFLDPLHQWRGHORWURHQODFRQWDPLQDFLyQGHO-XH]TXHKD FRQRFLGR GHO MXLFLR IUHQWH D XQR GH WDOHV VXMHWRV FXDQGR OH FRUUHVSRQGH GH IRUPD VHSDUDGDHQMXLFLDUDORWURHWF (O &3 FRQWHPSOD DVt PLVPR XQ FDWiORJR GH SHQDV LPSRQLEOHV D ODV SHUVRQDV MXUtGLFDV DxDGLpQGRVH D ODV WUDGLFLRQDOPHQWH GHQRPLQDGDV FRQVHFXHQFLDV DFFHVRULDVTXHDKRUDTXHGDQUHVHUYDGDVSDUDORVHQWHVVLQSHUVRQDOLGDGODPXOWDSRU FXRWDV \ SURSRUFLRQDO \ OD LQKDELOLWDFLyQ SDUD REWHQHU VXEYHQFLRQHV \ D\XGDV S~EOLFDVSDUDFRQWUDWDUFRQODV$GPLQLVWUDFLRQHV3~EOLFDV\SDUDJR]DUGHEHQHILFLRV H LQFHQWLYRV ILVFDOHV R GH OD VHJXULGDG VRFLDO 6HJ~Q GLFH HO 3UHiPEXOR GH OD /2 GH GH MXQLR VH RSWD HQ HVWH SXQWR SRU HO VLVWHPD FODUDPHQWH SUHGRPLQDQWH HQ HO 'HUHFKR H[WUDQMHUR \ HQ ORV WH[WRV FRPXQLWDULRV REMHWR GH WUDQVSRVLFLyQ HQ ORV TXH OD PXOWD HV OD SHQD FRP~Q \ JHQHUDO SDUD WRGRV ORV VXSXHVWRVGHUHVSRQVDELOLGDGUHVHUYiQGRVHODLPSRVLFLyQDGLFLRQDOGHRWUDVPHGLGDV PiVVHYHUDVVyORSDUDORVVXSXHVWRVFXDOLILFDGRVTXHVHDMXVWHQDODVUHJODVILMDGDVHQ HOQXHYRDUWELV&3$GHPiVDSDUHFHXQDOLVWDFHUUDGDGHDWHQXDQWHVTXHEXVFDQ LQFHQWLYDU OD FRODERUDFLyQ GH OD HQWLGDG HQ HO GHVFXEULPLHQWR GH ORV UHVSRQVDEOHV LQGLYLGXDOHV \ HQ HO HVFODUHFLPLHQWR GH ORV KHFKRV DVt FRPR FRPSURPHWHUOD HQ OD DGRSFLyQGHLQVWUXPHQWRVGHSUHYHQFLyQ\GHVFXEULPLHQWRGHGHOLWRV 5HVXOWDOODPDWLYRTXHODUHJXODFLyQSHQDOHQVXFRUWDH[LVWHQFLD\DKD\DVXIULGRXQD LPSRUWDQWHPRGLILFDFLyQ<HVTXHLQLFLDOPHQWHQRVHSUHYHtDQH[SUHVDPHQWHFDXVDV GH H[HQFLyQ GH OD UHVSRQVDELOLGDG SHQDO SDUD ODV SHUVRQDV MXUtGLFDV SHUR FRQ OD HQWUDGD HQ YLJRU GH OD /2 GH GH PDU]R OD HQWLGDG TXH antes de la comisión del delito, contaba con un modelo de organización y gestión adecuado para prevenir delitos de la naturaleza del que fue cometido, o para reducir de forma significativa el riesgo de su comisión, no responderá por los delitos cometidos por sus empleados. Si, además de contar con ese modelo de organización y gestión, adaptado a los requisitos establecidos en el art. 31 bis 5 CP, la entidad consigue acreditar que ODVXSHUYLVLyQGHOIXQFLRQDPLHQWR\GHOFXPSOLPLHQWRGHWDOPRGHORKD VLGRFRQILDGDDXQyUJDQRGHODSHUVRQDMXUtGLFDFRQSRGHUHVDXWyQRPRVGHLQLFLDWLYD \ GH FRQWURO TXH WDO yUJDQR QR KD LQFXUULGR HQ XQD RPLVLyQ R XQ HMHUFLFLR LQVXILFLHQWH GH VXV IXQFLRQHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO \ TXH ORV DXWRUHV LQGLYLGXDOHV KDQ FRPHWLGR HO GHOLWR HOXGLHQGR IUDXGXOHQWDPHQWH HO PRGHOR \ ODV PHGLGDV GH SUHYHQFLyQ HQWRQFHV TXHGDUi H[HQWD LJXDOPHQWH FXDQGR KD\DQ GHOLQTXLGRVXVUHSUHVHQWDQWHVRDGPLQLVWUDGRUHV 49 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO &RPR VH LQGLFDED HQ OD LQWURGXFFLyQ, HVWH UpJLPHQ GH UHVSRQVDELOLGDG GH ORV HQWHV FROHFWLYRV FKRFD FRQ HTXLOLEULRV GRJPiWLFRV PX\ DUUDLJDGRV HQ OD FLHQFLD MXUtGLFD SHQDO $Vt SXHV HV GLItFLO DSOLFDU FRQFHSWRV FRPR HO GROR R OD FXOSDELOLGDG GH UDLJDPEUH LQGLYLGXDOLVWD \ QDWXUDOH]D FXDVLSVLFROyJLFD D HQWLGDGHV ILFWLFLDV VLQ FXHUSRQLFRQFLHQFLDUHDO3HURGHVGHOXHJRODUHYROXFLyQQRHVVyORPDWHULDOVLQR WDPELpQSURFHVDO(VSUHFLVRFRQVLGHUDUHQHVWHVHQWLGRTXH³el Derecho penal, por sí solo, carece de realización práctica, ya que contiene y regula valoraciones hipotéticas, abstractas y generales que necesitan ser aplicadas para que adquieran relevancia´\HVWDDFWLYLGDGFRPSOHPHQWDULDTXHVLUYHSDUDGHWHUPLQDUODH[LVWHQFLD RQRH[LVWHQFLDGHORVKHFKRVTXHFRQVWLWX\HQHOIXQGDPHQWRGHODQRUPDSHQDOVH OODPDSURFHVRSHQDO $PD\RUDEXQGDPLHQWRHVWDUHYROXFLRQDULDQRYHGDGSDUDHO'HUHFKR3URFHVDOSHQDO YLHQHDLQWHJUDUVHDQLYHOOHJLVODWLYRHQXQDQRUPDTXHGDWDGHILQDOHVGHO6;,; /D/(&ULPKDVXIULGRLQQXPHUDEOHVSDUFKHV\PRGLILFDFLRQHVSDUFLDOHVDORVTXHVH KDQDxDGLGRHQHODxRDWUDYpVGH/0$3ODVLPSUHVFLQGLEOHVSDUDDGDSWDU XQ PRGHOR GH HQMXLFLDPLHQWR FRQILJXUDGR SDUD SHUVRQDV ItVLFDV D ODV SHUVRQDV MXUtGLFDV $ SHVDU GH OD HYLGHQWH QHFHVLGDG GH VXVWLWXLUOD SRU XQ QXHYR WH[WR PiV DFRUGHFRQODUHDOLGDGGHOLFWXDOGHO6;;,\FRQODVGHPDQGDVVRFLDOHVDFWXDOHVWUDV QXPHURVRV LQWHQWRV GH GHURJDUOD FRQWLQ~D YLJHQWH DXQTXH DIHFWDGD SRU QXPHURVDV PRGLILFDFLRQHV\DFWXDOL]DFLRQHVSDUFLDOHVTXHGLILFXOWDQHQRUPHPHQWHODFRKHUHQFLD \ VLVWHPDWLFLGDG GHO WH[WR 'H KHFKR VXV ~OWLPDV UHIRUPDV KDQ VLGR DSUREDGDV UHFLHQWHPHQWHHQHVWHPLVPRDxR 7DO\FRPRUHFXHUGDOD)*(FRQFDUiFWHUJHQHUDOORVSDtVHVGHQXHVWURHQWRUQRTXH KDQLQFRUSRUDGRHQVXVRUGHQDPLHQWRVXQUpJLPHQGHUHVSRQVDELOLGDGGHODVSHUVRQDV MXUtGLFDV\DVHWUDWHGHXQVLVWHPDGHQDWXUDOH]DSHQDOHQVHQWLGRHVWULFWRRQRKDQ 08f2= 52-$6 7 El imputado en el proceso penal, 3XEOLFDFLRQHV GHO HVWXGLR JHQHUDO GH 1DYDUUD;9,3DPSORQDS (VWD /H\ GH GH RFWXEUH HQ OR UHODWLYR D ODV LPSOLFDFLRQHV SURFHVDOHV GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV QR IXH LQIRUPDGD SRU HO &*3- QL SRU HO &RQVHMR )LVFDO\DTXHQRWDOHVGLVSRVLFLRQHVQRILJXUDEDQHQHO$QWHSUR\HFWRGH/H\IHFKDGRHQGLFLHPEUHGH VLQRTXHIXHURQSRVWHULRUPHQWHLQFRUSRUDGDVHQHO3/0$3SXEOLFDGRHQHO%2&*&RQJUHVR GHORV'LSXWDGRVGHPDU]RGH &DEH WUDVFULELU HQ HVWH SXQWR ODV SDODEUDV GH 3e5(= *,/ - (QWUH ORV KHFKRV \ OD SUXHED UHIOH[LRQHV DFHUFD GH OD DGTXLVLFLyQ SUREDWRULD HQ HO SURFHVR SHQDO Revista jurídica de Castilla y LeónQ(MHPSODUGHGLFDGRD/DUHIRUPDGHODMXVWLFLDSHQDOSSSSRUVX FODULGDG \ WRWDO YLJHQFLD 6HxDOD HO FLWDGR DXWRU TXH Abordar en la actualidad cualquier tema procesal penal nos confronta a una decisión que predetermina el contenido de lo que se vaya a estudiar. Podemos establecer como punto de referencia la legalidad vigente, afrontando con ello no sólo el riesgo de la obsolescencia inmediata sino también uno más grave: el de analizar un ordenamiento absolutamente sobrepasado por los tiempos. O bien podremos elucubrar sobre un prometedor futuro, arrogándonos así la facultad de escribir sobre derecho-ficción o elevarnos a la idealización extrema. Cualquiera de esas opciones tomada en puridad sería insuficiente, por lo que lo lógico será asumir que los tiempos han cambiado y lo que dicen nuestras normas ya no se ajusta a ellos, pero sin que tengamos más remedio que hacer el cesto con los mimbres legales y jurisprudenciales con los que contamos /2GHGHRFWXEUHGHPRGLILFDFLyQGHOD/(&ULPSDUDHOIRUWDOHFLPLHQWRGHODVJDUDQWtDV SURFHVDOHV \ OD UHJXODFLyQ GH ODV PHGLGDV GH LQYHVWLJDFLyQ WHFQROyJLFD \ OD /H\ GH GH RFWXEUHGHPRGLILFDFLyQGHOD/(&ULPSDUDODDJLOL]DFLyQGHODMXVWLFLDSHQDO\HOIRUWDOHFLPLHQWRGH ODVJDUDQWtDVSURFHVDOHV 50 5HÀH[LRQHVSUHOLPLQDUHV DERUGDGR FRHWiQHDV UHIRUPDV GH QDWXUDOH]D SURFHGLPHQWDO (Q DOJ~Q FDVR HVDV UHIRUPDVKDQVLGRWUHPHQGDPHQWHSDUFDVVLUYDGHHMHPSORHOFDVRIUDQFpVHQHOTXH HOOHJLVODGRUVHKDOLPLWDGRDVHxDODUTXHODVSHUVRQDVMXUtGLFDVGHEtDQVHUWUDWDGDV SURFHVDOPHQWH \ HQ OD PHGLGD GH OR SRVLEOH FRPR ODV SHUVRQDV ItVLFDV SUHYLHQGR DGHPiVXQDILJXUDHVSHFtILFDmandataire de justiceSDUDUHVROYHUORVFRQIOLFWRVGH LQWHUHVHV GHIHQVLYRV TXH SXHGH SURGXFLUVH HQWUH HO OHJDO UHSUHVHQWDQWH \ OD FRUSRUDFLyQ (Q HO SROR RSXHVWR VH HQFRQWUDUtDQ ODV PXFKR PiV GHWDOODGDV UHJXODFLRQHV FRQWHQLGDV HQ ODV /H\HV HVSHFLDOHV DXVWUtDFD H LWDOLDQD 3RU HO FRQWUDULRHQHO(VWDGRHVSDxROHQWUHGLFLHPEUHGHFRQODHQWUDGDHQYLJRUGH OD /2 GH GH MXQLR \ RFWXEUH GH FRQ OD HQWUDGD HQ YLJRU GH OD /0$3 KXER XQ SHUtRGR GH WLHPSR GH DEVROXWD LQGHILQLFLyQ OHJLVODWLYD HQ PDWHULD SURFHVDOVLWXDFLyQFULWLFDGD\UHSURFKDGDSRUODGRFWULQDGHIRUPDXQiQLPHGDGDOD IURQWDO YXOQHUDFLyQ TXH VXSRQtD SDUD HO SULQFLSLR GH OHJDOLGDG SURFHVDO DUW /(&ULP DVt FRPR SDUD OD VHJXULGDG MXUtGLFD FRPR YDORU VXSHULRU GH QXHVWUR RUGHQDPLHQWRFRQVWLWXFLRQDODUW&( 'HVGHOXHJRHVXQDLQJHQXLGDGFUHHUTXHSDUD UHJXODU ODUHVSRQVDELOLGDGSHQDOGH ODVSHUVRQDVMXUtGLFDVEDVWDFRQODLQVHUFLyQGHXQJUXSRGHSUHFHSWRVHQXQ&3TXH GDWDGHODxRFRQILJXUDGRSHQVDQGRWDQVyORHQSHUVRQDVItVLFDV\TXHDGHPiV KD GH DSOLFDUVH D WUDYpV GH XQ VLVWHPD SURFHVDO TXH VyOR VH HVWUXFWXUD FRQIRUPH D VXMHWRVSDVLYRVGHFRQGLFLyQKXPDQD3DUHFHLQGLVFXWLEOHHQHVWHVHQWLGRTXHGRWDU D ODV SHUVRQDV MXUtGLFDV GHO HVWDWXWR GH VXMHWR SDVLYR GHO SURFHVR SHQDO UHFODPD SUHYLVLRQHVHVSHFtILFDV3RUHVRODGRFWULQDPD\RULWDULDHQVXPRPHQWRGHQXQFLyOD VLWXDFLyQGHFDUHQFLDGHUHJXODFLyQSURFHVDOHQODTXHYLYLyGXUDQWHFDVLXQDxRHO )*(&LUFXODUUHODWLYDDODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVFRQIRUPHDOD UHIRUPDGHO&3HIHFWXDGDSRU/2HQDGHODQWH&LUFXODUSS 9E9* '/JV %85*26 /$'5Ï1 '( *8(9$5$ - ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV DVSHFWRV SURFHVDOHV´ Diario La Ley, Q GH PD\R GH 'HO PLVPR DXWRU ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV DVSHFWRV SURFHVDOHV´ HQ $$99 5 &DVWLOOHMR 0DQ]DQDUHV GLU 0 - 6DQGH 0D\R FRRUG Temas actuales en la persecución de los hechos delictivos, /D/H\0DGULGSSS'(/025$/*$5&Ë$$³3HFXOLDULGDGHV GHO MXLFLR RUDO FRQ SHUVRQDV MXUtGLFDV DFXVDGDV´ HQ $$99 , 6HUUDQR %XWUDJXHxR $ 'HO 0RUDO *DUFtDFRRUGVEl juicio oral en el proceso penal Especial referencia al procedimiento abreviado &RPDUHVHG*UDQDGDSSS *$6&Ï1,1&+$867,)³&RQVHFXHQFLDVSURFHVDOHVGHOQXHYRUpJLPHQGHUHVSRQVDELOLGDGSHQDO GH ODV SHUVRQDV MXUtGLFDV OD SHUVRQD MXUtGLFD FRPR VXMHWR SDVLYR GHO SURFHVR SHQDO´ HQ *$6&Ï1 ,1&+$867, ) FRRUG Repercusiones sobre el Proceso Penal de la Ley Orgánica 5/2010, de Reforma del Código Penal, $UDQ]DGL 1DYDUUD SS SS +(51È1'(= *$5&Ë$ - ³3UREOHPDV DOUHGHGRU GHO HVWDWXWR SURFHVDO GH ODV SHUVRQDV MXUtGLFDV SHQDOPHQWH UHVSRQVDEOHV´ Diario La Ley Q~P GH MXQLR GH TXLHQ OODPD OD DWHQFLyQ VREUH HO LQGHVHDEOH HIHFWR GH VXSOHQFLD MXGLFLDO OLJDGR D HVD ODJXQD OHJDO 3('5$= 3(1$/9$ ( 3e5(= *,/ - &$%(=8'2 52'5Ë*8(= 1 ³$VSHFWRV SURFHVDOHV GH OD UHIRUPD GHO FyGLJR SHQDO«RE FLW S 3e5(= *,/ - ³&DXFHV SDUD OD GHFODUDFLyQ GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV´HQ$$99)-ÈOYDUH]*DUFtD\-/*RQ]iOH]&XVVDFGLUVComentarios a la reforma penal de 2010 7LUDQW OR %ODQFK 9DOHQFLD SS S TXLHQ FDOLILFD GH estado de necesidadODFDUHQFLDSURYRFDGDSRUODDXVHQFLDGHUHJXODFLyQSURFHVDO\VHODPHQWDSRUODLQHYLWDEOH YXOQHUDFLyQTXHLPSOLFDGHOSULQFLSLRGHOHJDOLGDGSURFHVDODUW/(&ULP&$5%21(//0$7(8 - & 025$/(6 35$76 ) ³5HVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV´ HQ $$ 99 ) - ÈOYDUH] *DUFtD - / *RQ]iOH] &XVVDF GLUV Comentarios a la reforma penal de 2010 7LUDQW OR EODQFK 9DOHQFLD SS S TXLHQHV DGYLHUWHQ TXH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDVMXUtGLFDVQRSRGUiVHUGHFODUDGDVLQODFRUUHVSRQGLHQWHUHJXODFLyQSURFHGLPHQWDOSRUORTXH 51 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO VLVWHPD GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV ODPHQWDQGR OD GHVLGLD SHUH]D\RWHPHULGDGGHOOHJLVODGRUTXHSURYRFDEDXQLQGHVHDEOHHIHFWRGHVXSOHQFLD MXGLFLDO 3XHV ELHQ D WDOHV GHPDQGDV YLQR D UHVSRQGHU OD UHIHULGD /0$3 TXH LQWURGXMRHQOD/(&ULPXQDGRFHQDGHQXHYDVQRUPDVFRQODSUHWHQVLyQGHDGDSWDUOD GHFLPRQyQLFD/H\DHVWDQXHYDSDUWHSDVLYDGHOSURFHVRSHQDO'HHVWDIRUPDYLQRD FROPDUVHDOPHQRVSDUFLDOPHQWHODODJXQDFUHDGDHQPDWHULDSURFHVDOSRUOD/2 GHGHMXQLRGHPRGLILFDFLyQGHO&3 ,QLFLDOPHQWH HO SUR\HFWR GH UHJXODFLyQ SURFHVDO WHQGHQWH D DGDSWDU QXHVWUR DQWURSRPyUILFR VLVWHPD SURFHVDO SHQDO D ODV SHUVRQDV MXUtGLFDV SDUWtD GH TXH pVWDV VyOR WHQGUtDQ SUHVHQFLD HQ HO SURFHVR SHQDO D WUDYpV GH VXV SRVWXODQWHV VLQ SRVLELOLGDGGHFRPSDUHFHURGHLQWHUYHQLUHQORVDFWRVSURFHVDOHVSRUPHGLRGHXQ UHSUHVHQWDQWHad hoc, TXHDFWXDVHHQVXQRPEUH\SRUVXFXHQWD(QDTXHOWH[WRSUH OHJLVODWLYR DFWXDFLRQHV WDOHV FRPR ODV GHFODUDFLRQHV GH SDUWH GHO DFXVDGR R HO HMHUFLFLR GHO GHUHFKR D OD ~OWLPD SDODEUD VH FRQVLGHUDEDQ LQFRPSDWLEOHV FRQ OD HVSHFLDO QDWXUDOH]D GH ODV SHUVRQDV MXUtGLFDV (VWH SULPHU PRGHOR UHVXOWDED GLItFLOPHQWHFRPSDWLEOHFRQORVHVWiQGDUHVFRQVWLWXFLRQDOHVGHGHUHFKRV\JDUDQWtDV SURFHVDOHV 6LQ HPEDUJR GXUDQWH OD WUDPLWDFLyQ SDUODPHQWDULD DTXHO SRVLFLRQDPLHQWR LQLFLDO VH PRGLILFy \ HQ OD /0$3 ILQDOPHQWH DSUREDGD SUiFWLFDPHQWHQLQJXQRGHORVSUHFHSWRVPDQWXYRVXUHGDFFLyQRULJLQDOUHJXOiQGRVH ILQDOPHQWH OD SRVLELOLGDG GH OD HQWLGDG GH KDFHUVH DVLVWLU SRU XQ UHSUHVHQWDQWH HVSHFLDOPHQWHGHVLJQDGRDWDOILQTXHDFWXDVHHQHOSURFHVRFRQXQHVWDWXWRMXUtGLFR SURFHVDO VHPHMDQWH DO GHO VXMHWR SDVLYR SHUPLWLHQGR DVt D WUDYpV GH OD SHUVRQLILFDFLyQGHODHQWLGDGODDGDSWDFLyQGHXQVLVWHPDSURFHVDODQWURSRPyUILFRD ODVHVSHFLILFLGDGHVGHODSHUVRQDMXUtGLFDFRPRHQWLGDGILFWLFLDRLQFRUSyUHD SURSRQHQODLQFOXVLyQGHXQDGLVSRVLFLyQWUDQVLWRULDTXHDOWLHPSRTXHHQFDUJDVHLPSHUDWLYDPHQWHOD HODERUDFLyQ GH ODV SUHYLVLRQHV SURFHVDOHV FRUUHVSRQGLHQWHV VXVSHQGLHUD OD HQWUDGD HQ YLJRU GH ORV SUHFHSWRVUHODWLYRVDODUHVSRQVDELOLGDGFULPLQDOGHODVSHUVRQDVMXUtGLFDVKDVWDVXDSUREDFLyQ027$ %(//2 - ) ³$VSHFWRV SURFHVDOHV GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV´ Revista Jurídica de Canarias, Q SS S &+2&5Ï1 *,5È/'(= $ 0 ³5HSUHVHQWDFLyQ \ GHIHQVD GH OD SHUVRQD MXUtGLFD LPSXWDGD HQ HO 3URFHVR 3HQDO´ Revista Aranzadi Doctrinal, QVHSWLHPEUHSS025$/(6*$5&Ë$2³/DSHUVRQDMXUtGLFDDQWHHO 'HUHFKR«REFLWS08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHVGHWHUPLQDFLyQGH ODFRPSHWHQFLDREMHWLYD\WHUULWRULDOFRPSDUHFHQFLDGHODSHUVRQDMXUtGLFDSUHVHQFLD\DXVHQFLDHQHO SURFHGLPLHQWR PHGLGDV FDXWHODUHV UpJLPHQ GH OD GHFODUDFLyQ GH UHSUHVHQWDQWHV \ HPSOHDGRV GHFODUDFLyQ HQ FDOLGDG GH LPSXWDGR GH OD SHUVRQD MXUtGLFD FRQIRUPLGDGHV´Cuadernos digitales de Formación, Q&*3-0DGULGSSS*$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHV HQODH[LJHQFLD«REFLWSS\*Ï0(=&2/20(5-/³(OHQMXLFLDPLHQWRFULPLQDOGHXQD SHUVRQD MXUtGLFD«RE FLW S '23,&2 *Ï0(=$//(5 - ³3URFHVR SHQDO FRQWUD SHUVRQDV MXUtGLFDVPHGLGDVFDXWHODUHVUHSUHVHQWDQWHV\WHVWLJRV´Diario La Ley, QGHIHEUHUR '23,&2*Ï0(=$//(5-³3URFHVRSHQDOFRQWUDSHUVRQDVMXUtGLFDV«REFLW3e5(=*,/- ³(O SURFHVR SHQDO FRQWUD SHUVRQDV MXUtGLFDV HQWUH OR YLJHQWH OR SUR\HFWDGR \ OR LPDJLQDGR´ HQ - 3pUH] *LO 5 GH 5RPiQ 3pUH] FRRUGV Estudios jurídicos sobre la empresa y los negocios: una perspectiva multidisciplinar8QLYHUVLGDGGH%XUJRV%XUJRVSSS(QODPLVPD OtQHD 08f2= <$1*h(/$ % ³2WUDV FXHVWLRQHV SURFHVDOHV«RE FLW S DGYHUWtD TXH OD FRQIXVLyQ TXH VH FRQWHQtD HQ DTXHO WH[WR HQWUH OD SHUVRQD MXUtGLFD LPSXWDGD \ OD GHIHQVD WpFQLFD DGHPiV GH QR VHU WpFQLFDPHQWH FRUUHFWD SRGUtD FDXVDU LQGHIHQVLyQ \ OLPLWDUtD ODV SRVLELOLGDGHV GHO MXH]\GHOUHVWRGHODVSDUWHVDUHDOL]DUODVSUHJXQWDVRSRUWXQDVDODSHUVRQDMXUtGLFDHQDWHQFLyQDORV KHFKRVLQYHVWLJDGRV\HQMXLFLDGRV 52 &DStWXOR/RVSUHVXSXHVWRV SURFHVDOHV\HOREMHWRGHOSURFHVR SHQDOVHJXLGRIUHQWHDXQDSHUVRQD MXUtGLFD 53 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD , /D MXULVGLFFLyQ \ OD WUDQVQDFLRQDOLGDG SURSLD GH OD FULPLQDOLGDGHFRQyPLFD 3ODQWHDPLHQWR 3DUD UHDOL]DU XQ HVWXGLR FRPSOHWR VREUH HO HQMXLFLDPLHQWR SHQDO GH ODV SHUVRQDV MXUtGLFDV OD SULPHUD FXHVWLyQ REMHWR GH HVWXGLR HV OD MXULVGLFFLyQ HQWHQGLGD FRPR SUHVXSXHVWRGHOSURFHVR/DILQDOLGDGGHHVWHHStJUDIHVHUiSRUORWDQWRVHxDODUORV VXSXHVWRV HQ ORV TXH ORV -X]JDGRV \ 7ULEXQDOHV HVSDxROHV HVWiQ IDFXOWDGRV SDUD LQYHVWLJDU\HQMXLFLDUODUHVSRQVDELOLGDGSHQDOGHXQDSHUVRQDMXUtGLFD (QHVWDPDWHULDFRPRHQWDQWDVRWUDVODLQWURGXFFLyQGHOUpJLPHQGHUHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV QR KD VXSXHVWR QLQJXQD PRGLILFDFLyQ OHJDO SHUPDQHFLHQGRFRPRUHJXODFLyQEiVLFDODFRQWHQLGDHQORVDUWV\/23-1R VH KDQ LQFOXLGR QH[RV GH FRQH[LyQ HVSHFtILFRV QL VH KDQ DGDSWDGR ORV FULWHULRV SUHH[LVWHQWHVDHVWDQXHYDUHDOLGDGFULPLQDO(VWDDXVHQFLDGHLQWHUYHQFLyQOHJLVODWLYD KDFH QHFHVDULR UHDOL]DU XQ HVIXHU]R H[HJpWLFR SDUD DSOLFDU ODV QRUPDV GHO DUW /23- SHQVDGDV RULJLQDULDPHQWH SDUD SHUVRQDV QDWXUDOHV D ODV SHUVRQDV MXUtGLFDV HQWDQWRTXHQXHYRVVXMHWRVSDVLYRGHOSURFHVRSHQDO 6L ELHQ HV FLHUWR TXH WUDWiQGRVH GH HQWHV FROHFWLYRV OD QRUPDWLYD YLJHQWH SRGUtD UHVXOWDULQVXILFLHQWHHVWRQRLPSLGHTXHDWUDYpVGHXQDLQWHUSUHWDFLyQIOH[LEOHGH ORV QH[RV R YtQFXORV GH FRQH[LyQ VHxDODGRV HQ HO DUW /23- VH OOHJXH D XQD UD]RQDEOHH[WHQVLyQGHODMXULVGLFFLyQHVSDxRODSDUDFRQRFHUGHORVSURFHVRVSHQDOHV TXH KD\DQ GH VHJXLUVH IUHQWH D ODV SHUVRQDV MXUtGLFDV /R FXDO QR REVWD D OD FRQYHQLHQFLDGHTXHVHHVWDEOH]FD HQODFRUUHVSRQGLHQWH/2XQFULWHULRILUPHGH DQFODMHWHUULWRULDOTXHSURSRUFLRQHSDXWDVSDUDGHWHUPLQDUFRQFHUWH]DORVOtPLWHVGH ODSRWHVWDGMXULVGLFFLRQDOVREUHODPDWHULD'HKHFKRHOQLYHOGHFRPSOHMLGDGTXH 6REUH OD MXULVGLFFLyQ FRPR SUHVXSXHVWR GHO SURFHVR YpDVH 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5* - / Derecho Procesal Penal (G $UDQ]DGL 1DYDUUD S *21=È/(= *5$1'$ 3 Extensión y límites de la jurisdicción española: análisis sistemático del art. 22 de la Ley Orgánica del Poder Judicial, %RVFK%DUFHORQDSSHQWUHRWURV 6HJ~Q 3('5$= 3(1$/9$ ( ³-XULVGLFFLyQ \ FRPSHWHQFLD HQ ORV SURFHVRV SHQDOHV FRQWUD ODV SHUVRQDVMXUtGLFDV´La Ley Penal. Revista de Derecho penal, procesal y penitenciario,SSS UHVXOWD OyJLFR SHQVDU TXH HO PHQFLRQDGR DUW /23- HVWDED RULJLQDOPHQWH GHVWLQDGR D ODV SHUVRQDVItVLFDV HQ WDQWRTXH HQ HO DxR FXDQGR VH DSUREy OD /23- UHJtD HOSULQFLSLR societas delinquere non potest. $GHPiVDVtVHGHGXFHGHOWHQRUOLWHUDOGHVXDSGRHQHOTXHWUDVUHIHULUVHD ORVGHOLWRVSUHYLVWRVHQODOH\SHQDOHVSDxRODSUHFLVDTXHVHUiQFRPSHWHQWHVORVWULEXQDOHVHVSDxROHV ³siempre que los criminalmente responsables fueren españoles o extranjeros que hubieren adquirido la nacionalidad española con posterioridad a la comisión del hecho´\GHVXDSGRTXHH[LJHTXH ORV³presuntos responsables se encuentren en España´VLQTXHSXHGDKDEODUVHSURSLDPHQWHGHTXHODV SHUVRQDVMXUtGLFDVVHHQFXHQWUHQHQXQGHWHUPLQDGROXJDUGDGDVXQDWXUDOH]DLQFRUSyUHD $Vt3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS (VWD ODJXQD KD VLGR SXHVWD GH PDQLILHVWR HQWUH RWURV SRU 3e5(= *,/ - ³(O SURFHVR SHQDO FRQWUD«REFLWS(67(%$1'(/$526$)³&RPSHWHQFLDLQWHUQDFLRQDOGHORVWULEXQDOHV HVSDxROHVSDUDFRQRFHUGHORVGHOLWRVFRPHWLGRVSRUSHUVRQDVMXUtGLFDV´HQ-0=XJDOGtD(VSLQDU( 55 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO FRPR VH YHUi D FRQWLQXDFLyQ LPSOLFD OD DGDSWDFLyQ HQ RFDVLRQHV IRU]DGD GH ORV FULWHULRVSUHH[LVWHQWHVDODQXHYDUHDOLGDGFULPLQROyJLFDTXHLPSOLFDODSHUVHFXFLyQ SHQDO GH FLHUWDV HQWLGDGHV FROHFWLYDV VH DQWRMD GLItFLOPHQWH FRPSDWLEOH FRQ ODV H[LJHQFLDV GHULYDGDV GHO FDUiFWHU ius cogens GH ODV UHJODV GHWHUPLQDQWHV GH ORV OtPLWHVGHORUGHQMXULVGLFFLRQDOSHQDO\GHOSULQFLSLRGHOHJDOLGDGSHQDOWRGRORFXDO DFRQVHMD HQFDUHFLGDPHQWH XQD LQWHUYHQFLyQ OHJLVODWLYD HQ HVWH iPELWR HQ RUGHQ D HVWDEOHFHUFULWHULRVHVSHFtILFRVGHFRPSHWHQFLDMXGLFLDOLQWHUQDFLRQDOSDUDORVGHOLWRV FRPHWLGRVSRUODVSHUVRQDVMXUtGLFDV (OREMHWRGHHVWHHStJUDIHVHUiSRUORWDQWRDQDOL]DUODH[WHQVLyQ\ORVOtPLWHVGHOD MXULVGLFFLyQHVSDxRODHQHORUGHQSHQDOFRQWHPSODGRVHQHODUW/23-DODOX]GH OD WLSLILFDFLyQ GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV &RPR VH GHWDOODUi D FRQWLQXDFLyQ FRQ OD UHJXODFLyQ DFWXDO SHQVDGD RULJLQDOPHQWH SDUD SHUVRQDV ItVLFDV VXUJHQ GXGDV HQ OD GRFWULQD H LQWHUSUHWDFLRQHV FRQWUDSXHVWDV VREUH FyPRDSOLFDUHOSULQFLSLRGHWHUULWRULDOLGDGHQUHODFLyQFRQODVSHUVRQDVMXUtGLFDVDVt FRPR VREUH OD SRVLELOLGDG GH H[WHQGHU D ODV PLVPDV ORV FULWHULRV TXH SHUPLWHQ OD SHUVHFXFLyQH[WUDWHUULWRULDOGHFLHUWDVFRQGXFWDVSXQLEOHFRPRHOGHODQDFLRQDOLGDG DFWLYD R HO SULQFLSLR GH MXVWLFLD XQLYHUVDO 3RU RWUD SDUWH OD HVSHFtILFD GLQiPLFD FRPLVLYD GH ODV SHUVRQDV MXUtGLFDV R ORV FULWHULRV GH LPSXWDFLyQ HQ ORV TXH VH IXQGDPHQWD VX UHVSRQVDELOLGDG SRGUtDQ DIHFWDU D OD DSOLFDFLyQ GH ORV FULWHULRV SUHYLVWRVHQOD/23- $VLPLVPR VH GHVDUUROODUiQ DOJXQDV SURSXHVWDV GH lege ferenda TXH SRGUtDQ FRQWULEXLUDDFODUDUODFXHVWLyQHVWDEOHFLHQGRFULWHULRVDWULEXWLYRVGHMXULVGLFFLyQTXH FRQWHPSOHQ HO KHFKR GLIHUHQFLDO GH TXH HO VXMHWR SDVLYR GHO SURFHVR SHQDO VHD XQD SHUVRQD MXUtGLFD (Q HVWH VHQWLGR KD\ TXH WRPDU HQ FRQVLGHUDFLyQ TXH WDO VXMHWR SRGUtD VHU XQD HQWLGDG WUDQVQDFLRQDO R VLPSOHPHQWH XQD HQWLGDG QDFLRQDO FRQ DFWLYLGDGHV WHUULWRULDOPHQWH GLYHUVLILFDGDV SDUD FX\R HQMXLFLDPLHQWR ORV DFWXDOHV QH[RV DWULEXWLYRV GH FRPSHWHQFLD MXGLFLDO LQWHUQDFLRQDO SRGUtDQ UHVXOWDU LQVXILFLHQWHV /DWUDQVQDFLRQDOLGDGSURSLDGHODFULPLQDOLGDGGHHPSUHVD /D UHIHULGD RPLVLyQ HQ OD UHJXODFLyQ GH HVSHFtILFRV FULWHULRV GH DWULEXFLyQ GH MXULVGLFFLyQ D ORV WULEXQDOHV HVSDxROHV SDUD HO HQMXLFLDPLHQWR GH ODV SHUVRQDV MXUtGLFDV \ OD IDOWD GH DGDSWDFLyQ GH ORV H[LVWHQWHV UHVXOWDQ PiV LQFRPSUHQVLEOHV D~Q VL VH WLHQH HQ FXHQWD OD WUDQVQDFLRQDOLGDG FDUDFWHUtVWLFD GH ODV DFWXDFLRQHV GHOLFWLYDVLPSXWDEOHVDODVSHUVRQDVMXUtGLFDV(QHVWHVHQWLGR FDEH UHSDUDU HQ TXH DTXHOORV GHOLWRVTXHHOOHJLVODGRUKDVHxDODGRFRPRDWULEXLEOHV D ORV HQWHV PRUDOHV % 0DUtQ GH (VSLQRVD &HEDOORV FRRUGV Aspectos prácticos de la responsabilidad penal de las personas jurídicas7KRPVRQ5HXWHUV$UDQ]DGL1DYDUUDSSSS 6HxDOD(67(%$1'(/$526$)³&RPSHWHQFLDLQWHUQDFLRQDOGHORVWULEXQDOHVHVSDxROHV«RE FLW SS TXH ODV QRUPDV GHO DUW /23- QR UHVXOWDQ VXILFLHQWHV \ TXH HV SUHFLVD VX DGDSWDFLyQ SRU HO OHJLVODGRU WUDWDQGR HQ ODV SiJLQDV VLJXLHQWHV DOJXQRV GH ORV SUREOHPDV TXH VH SODQWHDQFRQODUHJXODFLyQDFWXDO\VHxDODQGRDOJXQDVVROXFLRQHVde lege ferenda PX\LQWHUHVDQWHV 56 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SRU WUDWDUVH VXSXHVWDPHQWH GH GHOLWRV HQ ORV TXH OD SDUWLFLSDFLyQ GH WDOHV HQWHV VH KDFHPiVHYLGHQWHFRUUXSFLyQHQHOVHFWRUSULYDGRHQODVWUDQVDFFLRQHVFRPHUFLDOHV LQWHUQDFLRQDOHVSRUQRJUDItD\SURVWLWXFLyQLQIDQWLOWUDWDGHVHUHVKXPDQRVEODQTXHR GH FDSLWDOHV LQPLJUDFLyQ LOHJDO DWDTXHV D VLVWHPDV LQIRUPiWLFRV SUHVHQWDQ KDELWXDOPHQWH FRPR UDVJR FDUDFWHUtVWLFR DGHPiV GH VX FRPLVLyQ D WUDYpV GH HPSUHVDVXRWUDVIRUPDVGHSHUVRQLILFDFLyQMXUtGLFDHOGHODWUDQVQDFLRQDOLGDG 3RURWUDSDUWHUHVXOWDIiFLOPHQWHFRQVWDWDEOHTXHODFULPLQDOLGDGHFRQyPLFDRGHORV QHJRFLRV RSHUD HQ XQD HFRQRPtD GH PHUFDGR IXHUWHPHQWH JOREDOL]DGD OR FXDO OH RWRUJDXQDFLHUWDHVSHFLILFLGDGDOWUDWDUODFXHVWLyQGHORVOtPLWHVGHODMXULVGLFFLyQ\ ODSHUVHFXFLyQH[WUDWHUULWRULDOGHORVGHOLWRV(QHVWHVHQWLGRODIDFLOLGDGFRQODTXH XQD SHUVRQD MXUtGLFD SXHGH GHVDUUROODU VXV DFWLYLGDGHV GH IRUPD VLPXOWiQHD HQ GLVWLQWRV(VWDGRVQRHQFXHQWUDSDUDQJyQHQODVSHUVRQDVItVLFDVFX\DVSRVLELOLGDGHV GH DFWXDFLyQ UHVXOWDQ REYLDPHQWH PiV OLPLWDGDV HQ OR TXH D GLYHUVLILFDFLyQ WHUULWRULDOVHUHILHUH$PD\RUDEXQGDPLHQWRORVSURFHVRVGHLQWHJUDFLyQHFRQyPLFD WDOHV FRPR OD 8( OD 1$)7$ R HO 0(5&2685 VXSRQHQ OD FUHDFLyQ GH HVSDFLRV HFRQyPLFRVHQORVFXDOHVORVELHQHV\ORVVHUYLFLRVFLUFXODQGHIRUPDUiSLGD\IiFLO SHUR FX\R iPELWR WHUULWRULDO QR VH FRUUHVSRQGH FRQ HO GHO (VWDGR VREHUDQR OR FXDO SXHGHSURYRFDUWHQVLRQHV\FRQIOLFWRVHQWUHODVGLVWLQWDVMXULVGLFFLRQHVQDFLRQDOHV /DV UHGHV GH FULPLQDOLGDG RUJDQL]DGDDVtFRPRFLHUWRVGHOLWRVHFRQyPLFRV R GH ³FXHOOR EODQFR´ VH VLUYHQ GH OD DJLOLGDG GHO VLVWHPD ILQDQFLHUR LQWHUQDFLRQDO SDUD PRYHU VXV JDQDQFLDV GH IRUPD iJLO \ UiSLGD SRU GLVWLQWRV SDtVHV SRQLHQGR HQ HYLGHQFLD TXH ODV IURQWHUDV QDFLRQDOHV QR FRQVWLWX\HQ XQ OtPLWH SDUD VXV SURSyVLWRV FULPLQDOHV6LQHPEDUJRVLVXSRQHQXQDHYLGHQWHUHVWULFFLyQSDUDODDFWXDFLyQGHODV DXWRULGDGHV GH SHUVHFXFLyQ SHQDO D TXLHQHV FRPSHWH VX LQYHVWLJDFLyQ \ HQMXLFLDPLHQWR /D FULPLQDOLGDG HFRQyPLFD WUDQVQDFLRQDO \ ODV UHGHV LQWHUQDFLRQDOHVGHFULPHQRUJDQL]DGRFRQVWLWX\HQSUREOHPDVJOREDOHVTXHQRDGPLWHQ $SGR9,,3UHiPEXOR/2GHGHMXQLRSRUODTXHVHPRGLILFDHO&3 (Q HVWH VHQWLGR VHxDOD 32'*25 ( 6 ³'HIHQVLYH 7HUULWRULDOLW\ $ 1HZ 3DUDGLJP IRU WKH 3URVHFXWLRQ RI ([WUDWHUULWRULDO %XVLQHVV &ULPHV´ The Georgia Journal of International and Comparative Law Q~P , , SS S ³business crimes, especially those related to international business, can include an international dimension to the conduct. One does not find this international feature when looking at many domestic crimes´ (Q UHODFLyQ FRQ HVWD WLSR GH FULPLQDOLGDG VRVWLHQH =$5=$/(-26 1,(72 - ³/D FRPSHWHQFLD MXGLFLDO \ HO SURFHGLPLHQWR DGHFXDGR HQ ORV SURFHVRV SHQDOHV FRQWUD SHUVRQDV MXUtGLFDV´ HQ - %DQDFORFKH 3DODR - =DU]DOHMRV 1LHWR & & *yPH]-DUD 'tH] Responsabilidad penal de las personas jurídicas. Aspectos sustantivos y procesales /D /H\ 0DGULG SS S TXH SUHWHQGLHQGR HVWD ~OWLPD UHIRUPD GRWDU DO (VWDGR GH PD\RU FDSDFLGDG FRQWUD OD GHOLQFXHQFLD RUJDQL]DGD\WHQLHQGRpVWDXQDcreciente faceta internacionalUHVXOWDLQFRPSUHVLEOHTXHQRVHWUDWH GHIRUPDH[SUHVDODLQFRUSRUDFLyQGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVDORVFULWHULRV GHH[WUDWHUULWRULDOLGDGGHORVWULEXQDOHVHVSDxROHVODFXUVLYDHVPtD $ILUPD HQ HVWH VHQWLGR 3e5(= *,/ - ³(O SURFHVR SHQDO FRQWUD«RE FLW S TXH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV HVWi HVWUHFKDPHQWH YLQFXODGD FRQ OD FULPLQDOLGDG HFRQyPLFD\TXHORVGHOLWRVGHHVWDQDWXUDOH]DWLHQHQHQJUDQPHGLGDXQDGLPHQVLyQWUDQVQDFLRQDO /DH[SUHVLyQ³delitos de cuello blanco´IXHDFXxDGDSRUSULPHUDYH]SRU687+(5/$1'HQXQD &RQIHUHQFLDRIUHFLGDHQODVHGHGHODAmerican Sociological SocietyHOGHQRYLHPEUHGH(VWD FRQIHUHQFLDIXHREMHWRGHODVLJXLHQWHSXEOLFDFLyQ³:KLWHFROODU&ULPLQDOLW\´American Sociological ReviewQ~PIHEUHURGH $ILUPDFLyQVRVWHQLGDSRU*87,e55(==$5=$$Investigación y enjuiciamiento de los delitos económicos, &ROH[SHQUHODFLyQFRQORVGHOLWRVGHFXHOOREODQFR 57 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO VROXFLRQHV GRPpVWLFDV 3RU HVR IXHUD GH ORV OtPLWHV GH XQ (VWDGR OD HILFDFLD GH OD SHUVHFXFLyQ SHQDO GHSHQGH GH OD FHOHEUDFLyQ GH 7UDWDGRV \ &RQYHQLRV LQWHUQDFLRQDOHV WHQGHQWHV D IDFLOLWDU HO DX[LOLR \ D\XGD MXGLFLDO PXWXD HVWR HV OD FRRSHUDFLyQMXGLFLDOLQWHUQDFLRQDO 3HUR OD QRWD GH OD WUDQVQDFLRQDOLGDG QR VH HQFXHQWUD VyOR DFHQWXDGD SRU HO WLSR GH FULPLQDOLGDG GH TXH VH WUDWD VLQR WDPELpQ SRU OD PLVPD QDWXUDOH]D GHO VXMHWR LQYHVWLJDGRTXHHVSUHFLVDPHQWHHOHOHPHQWRTXHLQGLYLGXDOL]DHVWHHVWXGLR(QHVWH VHQWLGRHOKHFKRGHTXHXQGHWHUPLQDGRGHOLWRVHFRPHWDFRQORVPHGLRVREDMROD FREHUWXUD GH XQD SHUVRQD MXUtGLFD SXHGH DVt PLVPR FRQWULEXLU D VX FDUiFWHU WUDQVQDFLRQDOHQWDQWRTXHODVHVWUXFWXUDVMXUtGLFDVWLHQHQPiVIDFLOLGDGSDUDRSHUDU VLPXOWiQHDPHQWH HQ XQD PXOWLSOLFLGDG GH SDtVHV D WUDYpV GH OD LPSOHPHQWDFLyQ GH HVWUDWHJLDV GH GHVFHQWUDOL]DFLyQ WHUULWRULDO \ GH SURFHVRV GH GHVORFDOL]DFLyQ GH VXV DFWLYLGDGHV 3XHGHQ FRQVWLWXLUVH \ GLVROYHUVH FRQ HQRUPH UDSLGH] \ IDFLOLGDG DVt FRPR WUDQVIRUPDUVH R WUDVODGDU VX VHGH VRFLDO GH XQ (VWDGR D RWUR GH IRUPD UHODWLYDPHQWHVHQFLOOD8QDSHUVRQDItVLFDVHHQFXHQWUDHYLGHQWHPHQWHPiVOLPLWDGD TXH XQD SHUVRQD MXUtGLFD SDUD UHDOL]DU DFFLRQHV VLPXOWiQHD R VXFHVLYDPHQWH HQ XQD SOXUDOLGDG GH (VWDGRV QDFLRQDOHV HQ YLVWD GH ODV OLPLWDFLRQHV TXH VX QDWXUDOH]D FRUSyUHDOHLPSRQH /DVGHVLJXDOHVUHJXODFLRQHVSHQDOHVHQODPDWHULDHQWUHORVGLVWLQWRV(VWDGRVLQFOXVR HQWUHORVLQWHJUDQWHVGHOD8(\ODIDOWDGHSUHYLVLyQOHJDOGHQH[RVGHFRPSHWHQFLD MXGLFLDO LQWHUQDFLRQDO HVSHFtILFRV SDUD ODV SHUVRQDV MXUtGLFDV VRQ IDFWRUHV TXH GLILFXOWDQ OD SHUVHFXFLyQ H[WUDWHUULWRULDO GH ODV SHUVRQDV MXUtGLFDV 3RU FRQVLJXLHQWH HQ OD PHGLGD HQ TXH HO SULQFLSLR GH WHUULWRULDOLGDG VH PXHVWUD LQVXILFLHQWH HQ OD SHUVHFXFLyQGHHVWHWLSRGHFULPLQDOLGDGWDOHVGLILFXOWDGHVIDYRUHFHQVXLPSXQLGDG 3RURWUDSDUWHHOGHVDUUROORGHODHFRQRPtDPXQGLDOKDOOHYDGRDXQDLQWHUQDOL]DFLyQ GH OD DFWLYLGDG HFRQyPLFD TXH YD GH OD PDQR GH OD DSDULFLyQ \ HO GHVDUUROOR GH HPSUHVDV WUDQVQDFLRQDOHV R PXOWLQDFLRQDOHV HVWR HV GH XQLGDGHV HFRQyPLFDV ³DSiWULGDV´ TXH SRU VX SURSLD RUJDQL]DFLyQ GLYHUVLILFDGD RSHUDQ LQGLVWLQWD \ VLPXOWiQHDPHQWHHQYDULRV(VWDGRVTXHGDQGRSRUORWDQWRVRPHWLGDVDUHJXODFLRQHV GLVWLQWDVHQFDGDXQRGHHOORV(OHQRUPHWDPDxR \ OD LQJHQWHFDQWLGDGGHUHFXUVRV TXH PDQHMDQ DOJXQDV GH WDOHV RUJDQL]DFLRQHV OHV RWRUJDQ XQD SRVLFLyQ GH *87,e55(==$5=$$Investigación y enjuiciamiento…REFLWS (Q XQ OtQHD VLPLODU VRVWLHQH =Òf,*$ 52'5Ë*8(= / Bases para un modelo de imputación«RE FLW S TXH ³la criminalidad organizada y empresarial, principalmente aprovecha los mecanismos del libre comercio para buscar las ventajas comparativas que le otorgan las diversas legislaciones penales en materia de impunidad, lagunas penales y demás facilidades para delinquir. (…). La cooperación internacional en materia penal es una necesidad de la Política Criminal moderna´ (Q XQD OtQHD VLPLODU VHxDOD (67(%$1 '( /$ 526$ ) ³&RPSHWHQFLD LQWHUQDFLRQDOGHORVWULEXQDOHVHVSDxROHV«REFLWSTXHDODGHOLQFXHQFLDLQWHUQDFLRQDOtambién VH OH GHEH GDU XQD UHVSXHVWD GHVGH OD FRRSHUDFLyQ LQWHUQDFLRQDO HQ HO iPELWR SHQDO \ TXH ORV GHVDUUROORV HQ HVWH iPELWR SRVLELOLWDQ TXH ODV GHFLVLRQHV GH ORV MXHFHV HVSDxROHV GLVIUXWHQ GH FLHUWD HILFDFLDH[WUDWHUULWRULDO/DFXUVLYDHVPtD<HVTXHHQPLRSLQLyQODFRRSHUDFLyQLQWHUQDFLRQDOKD GH HQWHQGHUVH FRPR XQ FRPSOHPHQWR LPSUHVFLQGLEOH GH OD DFWXDFLyQ HVWDWDO SHUR DO ILQ \ DO FDER FRPRXQLQVWUXPHQWRDFFHVRULRGHODVSHUVHFXFLRQHVQDFLRQDOHV 7,('(0$11 . Derecho penal económico y nuevas formas de criminalidad, 0$ $PDQWR 9iVTXH]WUDG,GHPVD/LPD3HU~S 58 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SUHHPLQHQFLD \ SRGHU TXH HQ RFDVLRQHV FRQGXFH D DEXVRV TXH DWHQWDQ FRQWUD OD OHJDOLGDG \ HQ WDOHV FDVRV HO 'HUHFKR 3HQDO VH SUHVHQWD FRPR LQVWUXPHQWR LGyQHR SDUD SUHYHQLU \ FRPEDWLU WDOHV DEXVRV HVSHFLDOPHQWH DWHQGLHQGR DO HQRUPH SRWHQFLDOOHVLYRGHWDOHVHQWLGDGHV (O IHQyPHQR GH ODV HPSUHVDV PXOWLQDFLRQDOHV XQLGR D OD LQH[LVWHQFLD GH FULWHULRV FODURVGHDQFODMHMXULVGLFFLRQDOSXHGHIDYRUHFHUHOforum shopping, GHWDOIRUPDTXH WDOHVHVWUXFWXUDVDVRFLDWLYDVFRQFHQWUHQVXVDFWLYLGDGHVPiVDUULHVJDGDVHQWpUPLQRV MXUtGLFRSHQDOHV HQ DTXHOORV (VWDGRV HQ ORV TXH WLHQHQ PHQRV SUREDELOLGDGHV GH UHVXOWDU HIHFWLYDPHQWH FRQGHQDGDV \ SRU OR WDQWR PiV SRVLELOLGDGHV GH FRQVROLGDU VXVJDQDQFLDVLOtFLWDV(VWDVSUiFWLFDVGHGHVORFDOL]DFLyQEDVDGDVHQODE~VTXHGDGH PDFURHQWRUQRV OHJDOHV IDYRUDEOHV D OD LPSXQLGDG VH YHQ IDYRUHFLGDV SRU OD OLEHUDOL]DFLyQ GHO FRPHUFLR D QLYHO PXQGLDO \ UHJLRQDO VLQ XQD HVWDQGDUL]DFLyQ DGHFXDGD D QLYHO OHJDO (Q HVWH VHQWLGR UHVXOWD HVSHFLDOPHQWH VLJQLILFDWLYD OD FUHDFLyQ GH ILOLDOHV HQ SDUDtVRV ILVFDOHV SRU SDUWH GH ODV JUDQGHV HPSUHVDV TXH VH EHQHILFLDQ DVt QR VyOR GH OD EDMD WULEXWDFLyQ D OD TXH TXHGDQ VXMHWDV HQ DTXHOORV (VWDGRV VLQR WDPELpQ GH OD RSDFLGDG \ GH OD IDOWD GH WUDVSDUHQFLD FDUDFWHUtVWLFD GH WDOHVUHJtPHQHV$VtHO~OWLPRLQIRUPHGHO2EVHUYDWRULRGH5HVSRQVDELOLGDG6RFLDO &RUSRUDWLYD SRQH GH PDQLILHVWR FRPR ODVHPSUHVDV GHO ,%(; KDQ LQFUHPHQWDGR FDVL XQ VX SUHVHQFLD HQ SDUDtVRV ILVFDOHV D WUDYpV GH OD FUHDFLyQ GH ILOLDOHV HQ &IU,GHPS (Q HVWH VHQWLGR VRVWLHQH =Òf,*$ 52'5Ë*8(= / Bases para un modelo de imputación«RE FLWS³la caída de fronteras entre los países de bloques económicos es aprovechada por esta criminalidad para trasportar mercancías y ganancias ilícitas. Por el contrario, los bloques de países Selene carecer de homogeneidad en las legislaciones penales, por lo que se dificulta la persecución penal´ 3RU RWUD SDUWH WDO \ FRPR SRQH GH PDQLILHVWR 7$58))2 0 ³*OREDOL]LQJ SURFHGXUDO MXVWLFH 6RPH JHQHUDO UHPDUNV´ HQ $$99 $ - 3pUH] &UX] 0DUWtQ ; )HUUHLUR %DDPRQGH FRGLUV $ 1HLUD3HQDFRRUGLos retos del Poder Judicial ante la sociedad globalizada: Actas del IV Congreso Gallego de Derecho Procesal (I Internacional), A Coruña, 2 y 3 de junio de 2011 6HUYLFLR GH 3XEOLFDFLRQHV GH OD 8QLYHUVLGDGH GD &RUXxD $ &RUXxD SS S KD\ TXH WHQHU HQ FXHQWDTXHODDFWXDOJOREDOL]DFLyQOHJDOHQDTXHOORViPELWRVHQORVTXHVHSURGXFHSRUHMHPSORHQ ORV PHUFDGRV ILQDQFLHURV R HQ HO PHUFDGR ODERUDO QR HV QHXWUDO QL HTXLWDWLYD HQ HO VHQWLGR GH RULHQWDGDDDOFDQ]DUXQPiVDOWRQLYHOGHMXVWLFLDSDUDWRGRVVLQRTXHIDYRUHFHDXQRVQRUPDOPHQWHD ORVPiVIXHUWHVHQGHWULPHQWRGHRWURVJUXSRVRSDtVHVPiVGpELOHV (OFLWDGRLQIRUPHIXHSXEOLFDGRHOFRQHOWtWXOR³/DUHVSRQVDELOLGDG6RFLDO&RUSRUDWLYD HQ ODV PHPRULDV DQXDOHV GH ODV HPSUHVDV GHO ,%(;´ \ HVWi GLVSRQLEOH HQ KWWSREVHUYDWRULRUVFRUJODVHPSUHVDVGHOLEH[RPLWHQULHVJRVHQODVPHPRULDVGHUVF ~OWLPD FRQVXOWD 59 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /D H[WHQVLyQ \ ORV OtPLWHV GH OD MXULVGLFFLyQ HVSDxROD HQ ORV SURFHVRVSHQDOHVVHJXLGRVIUHQWHDSHUVRQDVMXUtGLFDV /DQHFHVLGDGGHDGDSWDUHOFRQWHQLGRGHODUW/23-DODVSHUVRQDVMXUtGLFDVKDFH QHFHVDULR GLIHUHQFLDU SRU XQD SDUWH HO SULQFLSLR JHQHUDO GH WHUULWRULDOLGDG TXH FRQVWLWX\H OD UHJOD EiVLFD GH FRPSHWHQFLD LQWHUQDFLRQDO \ SRU RWUD SDUWH ODV H[WHQVLRQHV GH OD MXULVGLFFLyQ TXH VH SUR\HFWDQ VREUH GHOLWRV FRPHWLGRV HQ HO H[WUDQMHURHQYLUWXGGHOSULQFLSLRGHSHUVRQDOLGDGDUW/23-GHOSULQFLSLRUHDO RGHSURWHFFLyQDUW/23-\GHOSULQFLSLRGHMXVWLFLDXQLYHUVDODUW/23- (OSULQFLSLRGHWHUULWRULDOLGDG /D /23- HVWDEOHFH FRPR SULQFLSLR IXQGDPHQWDO HQ RUGHQ D OD DWULEXFLyQ GH MXULVGLFFLyQ D ORV yUJDQRV MXGLFLDOHV HVSDxROHV HO SULQFLSLR GH WHUULWRULDOLGDG $Vt YLHQH HVWDEOHFLGR HQ WpUPLQRV JHQHUDOHV HQ HO DUW /23- \ FRQFUHWDGR HQ UHODFLyQFRQHORUGHQMXULVGLFFLRQDOSHQDOHQHODUWGHOPLVPRWH[WROHJDO (QSULPHUOXJDUSDUWLHQGRGHODOLWHUDOLGDGGHODUW/23-FDEHUHSDUDUHQTXHOD GHOLPLWDFLyQ GHO WHUULWRULR HVSDxRO QR SODQWHD HVSHFLDOLGDGHV HQ UHODFLyQ FRQ ORV GHOLWRVFRPHWLGRVSRUODVSHUVRQDVMXUtGLFDVWRGDYH]TXHHOFRQFHSWRGHWHUULWRULRVH PDQWLHQH LQYDULDEOH 6LQ HPEDUJR OD GHWHUPLQDFLyQ GHO locus commissi delicti DWHQGLHQGR D ODV FOiVLFDV WHRUtDV GH OD DFFLyQ HO UHVXOWDGR \OD XELFXLGDG VL SRGUtD VXIULU DOJXQD PRGLILFDFLyQ \R DPSOLDFLyQ DO WRPDU HQ FRQVLGHUDFLyQ HO VLVWHPD GH LPSXWDFLyQ SUHYLVWR HQ HO &3 SDUD ODV SHUVRQDV MXUtGLFDV FRPR QXHYRV VXMHWRV SDVLEOHVGHSHQDV (Q WpUPLQRV JHQHUDOHV OD GHWHUPLQDFLyQ GHO OXJDU GH FRPLVLyQ GHO GHOLWR SODQWHD SUREOHPDV GH LQWHUpV VREUH WRGR HQ UHODFLyQ FRQ FLHUWDV ILJXUDV GHOLFWLYDV 2FXUUH (Q HVWH VHQWLGR PDQLILHVWD /Ï3(= %$5-$ '( 48,52*$ - Tratado de Derecho Procesal Penal 7RPR , HG $UDQ]DGL 1DYDUUD S TXH ³el principio de territorialidad es la afirmación de la soberanía de un país. Sin duda el ejercicio de la potestad jurisdiccional implica una actividad que refleja la soberanía del Estado, por lo que la jurisdicción debe quedar circunscrita por los propios límites de la soberanía´$VtSXHVVHJ~QHOFLWDGRDXWRUODVXSUHPDFtDGHOSULQFLSLRGH WHUULWRULDOLGDGVHGHEHSRUXQDSDUWHDTXHHOPLVPRUHVSRQGHDODHVHQFLDGHODMXULVGLFFLyQHQWHQGLGD FRPR SRWHVWDG GLPDQDQWH GH OD VREHUDQtD HVWDWDO VXSHUSRQLpQGRVH ORV OtPLWHV GH DPEDV $ PD\RU DEXQGDPLHQWR VH GHILHQGH HVH SULQFLSLR IUHQWH D RWURV DILUPDQGR TXH DOOt GRQGH VH TXHEUy OD SD] PHGLDQWHHOGHOLWRDOOtHVGRQGHGHEHVHUUHVWDXUDGDPHGLDQWHODGHFODUDFLyQGHODVHQWHQFLDDVLPLVPR VHHVJULPHODPD\RUIDFLOLGDGSDUDODUHFRJLGDGHODVSUXHEDVGHOKHFKRGHOLFWLYR\SRUHOFRQWUDULR ODV PD\RUHV GLILFXOWDGHV SDUD HQFRQWUDUODV FXDQGR HO KHFKR VHD SHUVHJXLGR OHMRV GH VX OXJDU GH FRPLVLyQ $UW/23-³Los Juzgados y Tribunales españoles conocerán de los juicios que se susciten en territorio español entre españoles, entre extranjeros y entre españoles y extranjeros con arreglo a lo establecido en la presente Ley y en los Tratados y Convenios Internacionales en los que España sea parte´ $UW/23-³En el orden penal corresponderá la jurisdicción española el conocimiento de las causas por delitos y faltas cometidos en territorio español o cometidos a bordo de buques o aeronaves españoles, sin perjuicio de lo previsto en los tratados internacionales en que España sea parte´ 60 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SDUWLFXODUPHQWHFRQORVGHOLWRVFX\DFRPLVLyQDGLVWDQFLDHVSRVLEOHORTXHSURYRFD XQ GLVWDQFLDPLHQWR HVSDFLDO HQWUH OD DFFLyQ GHOLFWLYD \ VX UHVXOWDGR DVt FRPR FRQ DTXHOORVRWURVTXHSHUPLWHQTXHODDFFLyQVHGHVDUUROOHVLPXOWiQHDRVXFHVLYDPHQWH HQ GLVWLQWRV SDtVHV FRPR VXFHGH FRQ ORV GHOLWRV FRPHWLGRV D WUDYpV GH ,QWHUQHW 3XHV ELHQ SUHFLVDPHQWH OD GHVFHQWUDOL]DFLyQ WHUULWRULDO GH XQD SHUVRQD MXUtGLFD IDYRUHFHODFRPLVLyQDGLVWDQFLDGHORVGHOLWRVDVtFRPRVXUHDOL]DFLyQVLPXOWiQHDR VXFHVLYD HQ WHUULWRULRV GLYHUVRV HQ WDQWR TXH XQD DFFLyQ FULPLQDO SODQHDGD \ GLVHxDGDHQXQGHWHUPLQDGRWHUULWRULRSXHGHVHUHMHFXWDGDHQORVHVWDEOHFLPLHQWRV\ VHGHV FRQ ORV TXH OD HQWLGDG FXHQWD HQ ORV GLVWLQWRV (VWDGRV QDFLRQDOHV HQ ORV TXH RSHUD 3RU OR WDQWR OD DWULEXFLyQ GH UHVSRQVDELOLGDG SHQDO D ODV SHUVRQDV MXUtGLFDV SRGUtD JHQHUDU XQD FDVXtVWLFD TXH YHQGUtD D FRPSOLFDU VHQVLEOHPHQWH OD GHWHUPLQDFLyQGHOlocus commissi delicti.3LpQVHVHSRUHMHPSORHQHOVXSXHVWRGHXQ FRQJORPHUDGR GH VRFLHGDGHV FRQ VHGHV R HVWDEOHFLPLHQWRV UHSDUWLGRV SRU ORV WHUULWRULRV GH GLVWLQWDV MXULVGLFFLRQHV QDFLRQDOHV HQ XQD HPSUHVD FRQ VHGH HQ XQ GHWHUPLQDGRWHUULWRULRQDFLRQDOTXHRSHUHDGLVWDQFLDHVWRHVVLQFRQWDUFRQXQDVHGH ItVLFDVLPXOWiQHDPHQWHHQYDULRV(VWDGRVRLQFOXVRHQHQWLGDGHVTXHRSHUDQGRHQ XQ ~QLFR PHUFDGR DIHFWHQ FRQ VXV DFWXDFLRQHV D XQ iPELWR VXSUDQDFLRQDO FRPR SRGUtDRFXUULUSRUHMHPSORFRQXQDDJHQFLDGHFDOLILFDFLyQGHYDORUHVEXUViWLOHVTXH DWUDYpVGHOXVRGHLQIRUPDFLyQSULYLOHJLDGDSURYRFDVHSHUMXLFLRVHQGLYHUVRVSDtVHV 7DOHVVLWXDFLRQHVSRGUtDQSURYRFDUFRQIOLFWRVHQWUHGLVWLQWDVMXULVGLFFLRQHVHVWDWDOHV\ SUREOHPDVGHne bis in idem LQWHUQDFLRQDO 3DUD GHWHUPLQDU HO OXJDU GH FRPLVLyQ GHO GHOLWR VH KDQ XVDGR WUDGLFLRQDOPHQWH WUHV FULWHULRVHOGHODDFWLYLGDGHOGHOUHVXOWDGR\HOGHODXELFXLGDG/DQHFHVLGDGGH HYLWDUODLPSXQLGDGGHFLHUWRVGHOLWRVMXQWRFRQODDXVHQFLDHQOD/23-GHUHJODV SDUD FRQFUHWDU HO locus commissi delicti IDYRUHFH OD DSOLFDFLyQ GHO FULWHULR GH OD XELFXLGDGTXHDWULEX\HSRWHVWDGSDUDHOHQMXLFLDPLHQWRWDQWRDORVyUJDQRVMXGLFLDOHV GHOOXJDUHQTXHWXYROXJDUODDFFLyQXRPLVLyQSHQDOPHQWHUHOHYDQWHFRPRDORVGHO OXJDU HQ TXH VH SURGXMR HO UHVXOWDGR GHO KHFKR SXQLEOH $GHPiV pVWH HV OD WHRUtD JHQHUDOPHQWH VHJXLGD SRU OD MXULVSUXGHQFLD GHO 76 (Q DSOLFDFLyQ GHO PLVPR LQGHSHQGLHQWHPHQWHGHTXHVHWUDWHGHSHUVRQDVMXUtGLFDVHVSDxRODVRH[WUDQMHUDVVL ODV PLVPDV GHOLQTXHQ HQ (VSDxD HVWR HV VL FXDOTXLHUD GH ORV HOHPHQWRV GHO WLSR 6REUH ODV FDUDFWHUtVWLFDV GH HVWH WLSR GH GHOLWRV \ OD SUREOHPiWLFD SURFHVDO TXH SODQWHDQ YpDVH 9(/$6&2 1Òf(= ( Delitos cometidos a través de Internet: cuestiones procesales /D /H\ 0DGULGHVSSSGRQGHVHUHILHUHDVXFRPLVLyQDGLVWDQFLD\DVXKDELWXDOFRPSRQHQWH LQWHUQDFLRQDODERUGDQGRORVSUREOHPDVFRPSHWHQFLDOHVTXHSODQWHDVXHQMXLFLDPLHQWR (OSULPHURDWLHQGHDOOXJDUHQHOTXHVHGHVDUUROODODDFFLyQGHOLFWLYDHOVHJXQGRDOOXJDUHQHOTXH VHSURGXFHQVXVHIHFWRVPLHQWUDVTXHHOFULWHULRGHODXELFXLGDGFRQMXJDDPERVFULWHULRV\SHUPLWH RSWDU SRU DWULEXLU HO FRQRFLPLHQWR GH XQD FDXVD D ORV yUJDQRV MXULVGLFFLRQDOHV GHO OXJDU GRQGH VH HMHFXWyODDFFLyQWtSLFDRDORVGHOWHUULWRULRHQHOTXHVHKD\DQSURGXFLGRORVHIHFWRVGHOGHOLWR9HU VREUH HVWD FXHVWLyQ 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ; ; 3,f2/ 52'5Ë*8(=-56(2$1(63,(*(/%(5*-/Derecho Procesal…REFLWSS (QHVWDPLVPDOtQHDVRVWLHQH*87,e55(==$5=$$Investigación y enjuiciamiento…REFLW STXHHOSUREOHPDTXHSODQWHDHOSULQFLSLRGHWHUULWRULDOLGDGHVTXHXQDDSOLFDFLyQUHVWULFWLYDGHO PLVPRIDYRUHFHUtDODLPSXQLGDGGHPXFKDVFRQGXFWDVGHOLFWLYDV (Q HVWH VHQWLGR HO 76 6DOD $FXHUGR QR -XULVGLFFLRQDO GH GH IHEUHUR GH VREUH ORV FULWHULRV GH DWULEXFLyQ GH OD FRPSHWHQFLD SRU UD]yQ GHO WHUULWRULR \ HO SULQFLSLR GH XELFXLGDG -85 ?FRQVLGHUDTXHHOOXJDUGHFRPLVLyQGHOGHOLWRGHEHVHUHVWDEOHFLGRPHGLDQWHHOFULWHULRGH ODWHRUtDGHODXELFXLGDG\SRUORWDQWRHOGHOLWRVHFRQVLGHUDUiFRPHWLGR³en todas las jurisdicciones en las que se haya realizado algún elemento del tipo. En consecuencia, el Juez de cualquiera de ellas que primero hayan iniciado las actuaciones procesales será en principio competente para la instrucción de la causa´ 61 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SHQDO R GHO KHFKR SXQLEOH VH KD UHDOL]DGR HQ (VSDxD R VL VXV FRQGXFWDV SURGXFHQ UHVXOWDGRV SHQDOPHQWH UHOHYDQWHV HQ HO WHUULWRULR HVSDxRO TXHGDUiQ VRPHWLGDV D OD MXULVGLFFLyQHVSDxROD 1R FDEH GXGD SRU RWUD SDUWH GH TXH LQGHSHQGLHQWHPHQWH GH TXH VH WUDWH GH XQD SHUVRQD MXUtGLFD GH QDFLRQDOLGDG H[WUDQMHUD WRGR HO TXH RSHUD HQ WHUULWRULR HVSDxRO TXHGDREOLJDGRSRUODVOH\HVSHQDOHVHVSDxRODV3RUORTXHLQGHSHQGLHQWHPHQWHGH TXHHQHOSDtVGHRULJHQGHODHQWLGDGQRVHFRQWHPSOHODUHVSRQVDELOLGDGSHQDOGHODV SHUVRQDV MXUtGLFDV HO VLVWHPD SHQDO HVSDxRO UHVXOWDUi DSOLFDEOH D WRGDV ODV SHUVRQDV MXUtGLFDV TXH RSHUHQ HQ HO WHUULWRULR QDFLRQDO \D VHD D WUDYpV GH FHQWURV GH SURGXFFLyQ VXFXUVDOHV R ILOLDOHV UDGLFDGDV HQ (VSDxD GHVGH ODV TXH VH UHDOLFHQ FRQGXFWDVRVHSURGX]FDQUHVXOWDGRVUHOHYDQWHVSDUDHO'HUHFKR3HQDOHVSDxRO\D VHD D WUDYpV GH DFWXDFLRQHV D GLVWDQFLD TXH SURGX]FDQ UHVXOWDGRV HQ HO WHUULWRULR HVSDxROFRPRSRUHMHPSORDWUDYpVGHVXFRWL]DFLyQHQODEROVDGHYDORUHVHVSDxROD DXQFXDQGRWHQJDQVXVHGH\UHDOLFHQItVLFDPHQWHVXVRSHUDFLRQHVHQHOH[WUDQMHUR 3RU OR WDQWR GDGD OD SULPDFtD GHO SULQFLSLR GH WHUULWRULDOLGDG IUHQWH DO RWURV QH[RV MXULVGLFFLRQDOHVFRPRSRGUtDVHUHOGHODQDFLRQDOLGDG\ODVUHJODVGHDSOLFDFLyQGH OD OH\ SHQDO HQ HO HVSDFLR DUW && ODV VRFLHGDGHV H[WUDQMHUDV TXH FRPHWHQ XQ GHOLWR HQ WHUULWRULR HVSDxRO GHEHUiQ TXHGDU VXMHWDV D OD MXULVGLFFLyQ HVSDxROD \ VHU SRUORWDQWRMX]JDGDVHQ(VSDxD1RREVWDQWHDXQFXDQGRVHDGPLWDVXVXMHFLyQDO RUGHQDPLHQWR\DORVMXHFHVQDFLRQDOHVVXQDFLRQDOLGDGH[WUDQMHUDRHOKHFKRGHTXH VX VHGH SULQFLSDO VH XELTXH IXHUD GHO WHUULWRULR GHO (VWDGR SRGUtDQ SODQWHDU FLHUWRV SUREOHPDV X REVWiFXORV SDUD VX LPSXWDFLyQ SDUD OD LQYHVWLJDFLyQ GH ORV GHOLWRV SUHVXQWDPHQWH FRPHWLGRV SDUD VX HQMXLFLDPLHQWR R HQ HO FDVR GH TXH UHVXOWDVHQ FRQGHQDGDVSDUDODHMHFXFLyQGHODVSHQDVTXHVHOHVKXELHVHQLPSXHVWR (ODUW&&VHxDODDXQTXHVHJXUDPHQWHSHQVDQGRVyORHQSHUVRQDVItVLFDVTXH³las leyes penales, las de policía y las de seguridad pública obligan a todos los que se hallen en territorio español´ &IU 6,/9$ 6È1&+(= -0 ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV HQ 'HUHFKR HVSDxRO´ HQ $$99 -0 6LOYD 6iQFKH] GLU 5 0RQWDQHU )HUQiQGH] FRRUG Criminalidad de empresa y compliance. Prevención y reacciones corporativas, $WHOLHU%DUFHORQDSSS &DEH WUDHU D FRODFLyQ HQ HVWH SXQWR ORV HIHFWRV GH OD /H\ 62; TXH VXMHWD D OD MXULVGLFFLyQ HVWDGRXQLGHQVH D WRGDV DTXHOODV HQWLGDGHV TXH GHFLGHQ FRWL]DU HQ ORV PHUFDGRV GH YDORUHV QRUWHDPHULFDQRV$VtDPRGRGHHMHPSORODVHPSUHVDVHVSDxRODV%%9$%6&+7HOHIyQLFD5HSVRO (QGHVD 35,6$ R $17,9(1,2 SRGUtDQ VHU VDQFLRQDGDV SHQDOPHQWH HQ (VWDGRV 8QLGRV VL LQFXPSOLHVHQORVUHTXHULPLHQWRVGHODFLWDGD/H\&RPRFRQVHFXHQFLDHVWDUHJXODFLyQKDSURYRFDGR ODDGDSWDFLyQDVXVUHTXHULPLHQWRVGHFRQWUROLQWHUQRQRVyORGHODVPXOWLQDFLRQDOHVGRPLFLOLDGDVHQ (( 88 \ GH VXV ILOLDOHV HQ HO H[WUDQMHUR VLQR WDPELpQ GH DTXHOODV RWUDV HQWLGDGHV H[WUDQMHUDV TXH SUHWHQGHQ RSHUDU HQ HO PHUFDGREXUViWLO QRUWHDPHULFDQR (Q HVWH VHQWLGR 5$*8e6 , 9$//e6 5 Whistleblowing. Una aproximación desde el Derecho penal, 0DUFLDO 3RQV 0DGULG S VRVWLHQHTXHODXOWUDDFWLYLGDGH[WUDWHUULWRULDOGHOD/H\62;VHUtDXQRGHORVHOHPHQWRVTXHMXQWRFRQ ORVFRQYHQLRVLQWHUQDFLRQDOHV\ODVUHFRPHQGDFLRQHVGHRUJDQL]DFLRQHVVXSUDQDFLRQDOHVH[SOLFDUtDOD H[SDQVLyQLQWHUQDFLRQDOGHOIHQyPHQRGHOwhistleblowingFRPRIRUPDGHDGDSWDFLyQSRUSDUWHGHODV FRUSRUDFLRQHVDODOHJDOLGDGHVWDGRXQLGHQVH 6REUH OD SULPDFtD GHO SULQFLSLR GH WHUULWRULDOLGDG YpDVH (67(%$1 '( /$ 526$ ) ³&RPSHWHQFLD LQWHUQDFLRQDO GH ORV WULEXQDOHV HVSDxROHV«RE FLW S %/$1&2 /2=$12 & ³3ULQFLSLRVHVSDFLDOHV\SHUVRQDOHVGHDSOLFDFLyQGHOGHUHFKRSHQDOHVSDxRO´Cuadernos de Política Criminal, Q~PHQHURSS 62 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (Q SULPHU OXJDU DQWHV GH SURFHGHU D LPSXWDU OD FRPLVLyQ GH KHFKR SXQLEOH D XQD HQWLGDGVHUiSUHFLVRGHWHUPLQDUVLpVWDRVWHQWDODFRQGLFLyQGHSHUVRQDMXUtGLFDRVL SRUHOFRQWUDULRVHWUDWDGHXQHQWHVLQSHUVRQDOLGDGSDUDORFXDOHOSULPHUSDVRVHUi ILMDUHO'HUHFKRDSOLFDEOH(QHVWHVHQWLGRHODUW&&VHxDODTXHODOH\SHUVRQDO GH XQD SHUVRQD MXUtGLFD HV OD GHWHUPLQDGD SRU VX QDFLRQDOLGDG \ UHJLUi HQ WRGR OR UHODWLYR D VX FDSDFLGDG \ D VX FRQVWLWXFLyQ 3RU VX SDUWH DOJXQRV LQVWUXPHQWRV QRUPDWLYRVFRPXQLWDULRVGHILQHQDOD³SHUVRQDMXUtGLFD´FRPRcualquier entidad que goce de tal régimen jurídico con arreglo al Derecho nacional aplicable. 3XHVELHQ GHWDOHVGLVSRVLFLRQHVVHGHGXFHTXHODFRQGLFLyQGHSHUVRQDMXUtGLFDGHXQDHQWLGDG YLHQH GHWHUPLQDGD SRU HO 'HUHFKR GHO (VWDGR GHO TXH OD PLVPD HV QDFLRQDO TXH QRUPDOPHQWHYHQGUiILMDGRDVXYH]SRUHOOXJDUGHVXGRPLFLOLRRHOOXJDUHQHOTXH VH KD\D FRQVWLWXLGR 6L GH DFXHUGR FRQ VX 'HUHFKR QDFLRQDO WDO HQWLGDG QR RVWHQWD SHUVRQDOLGDGMXUtGLFDHQSULQFLSLRDXQFXDQGRKD\DSURWDJRQL]DGRXQKHFKRSXQLEOH HQ (VSDxD QR VHUi SDVLEOH GH SHQDV SXGLHQGR LPSRQpUVHOH ~QLFDPHQWH ODV FRQVHFXHQFLDV DFFHVRULDV GHO DUW &3 SUHYLVWDV SDUD ORV HQWHV VLQ SHUVRQDOLGDG /DFXHVWLyQQRHVEDODGtHQWDQWRTXHWDOHVFRQVHFXHQFLDVDFFHVRULDVORVRQUHVSHFWR GH XQD SHQD SULQFLSDO SRU OR TXH PLHQWUDV XQD SHUVRQD MXUtGLFD SXHGH VHU MX]JDGD DXQVLQSURFHGHUVHIUHQWHDODSHUVRQDItVLFDDXWRUDGHOKHFKRGHUHIHUHQFLDXQHQWH VLQSHUVRQDOLGDGKDGHVHUVLHPSUHHQMXLFLDGRMXQWRFRQODSHUVRQDQDWXUDODXWRUDGHO GHOLWR\SDVLEOHGHODSHQDSULQFLSDO (QVHJXQGROXJDUHQUHODFLyQFRQORVGHOLWRVFRPHWLGRVSRUHQWLGDGHVH[WUDQMHUDVHO SUREOHPD HQ FDVR GH TXH GHEDQ VHU HQMXLFLDGDV HQ (VSDxD UDGLFD HQ TXH PXFKDV YHFHVVXLQYHVWLJDFLyQ\HIHFWLYDSHUVHFXFLyQGHSHQGHGHODYROXQWDGGHORV(VWDGRV GH RULJHQ GH OD HQWLGDG TXH SXHGHQ VHU PiV R PHQRV SURFOLYHV D FRRSHUDU 3RU HMHPSORSXHGHGDUVHHOFDVRGHTXHXQDHQWLGDGH[WUDQMHUDFRQVHGHHQXQSDUDtVR ILVFDOTXHSRUODVDFWLYLGDGHVTXHGHVDUUROODHQHVWHSDtVGHELHUDWULEXWDUHQ(VSDxD SHUR TXH VLQ HPEDUJR QR OR KDFH /D LQYHVWLJDFLyQ GH WDOHV GHOLWRV SUHVHQWDUtD HQRUPHV GLILFXOWDGHV FRPR FRQVHFXHQFLD GH OD IDOWD GH WUDQVSDUHQFLD FDUDFWHUtVWLFD GH ODV OHJLVODFLRQHV EDQFDULD FRPHUFLDO DGPLQLVWUDWLYD \ UHJLVWUDO GH HVRV SDtVHV GHWDOIRUPDTXHHOUHFXUVRDODFRRSHUDFLyQMXGLFLDOLQWHUQDFLRQDOWDQQHFHVDULDHQ LQYHVWLJDFLRQHVGHiPELWRVXSUDQDFLRQDOSRGUtDQRHVWDUGLVSRQLEOH 3RU RWUD SDUWH HQ HO FDVR GH TXH VH HQMXLFLDVH D XQD HQWLGDG H[WUDQMHUD HQ (VSDxD SRGUtD KDEHUREVWiFXORVSDUDODHMHFXFLyQ GH ODV SHQDV TXH HYHQWXDOPHQWH SXGLHUDQ (VWDGHILQLFLyQVHUHFRJHSRUHMHPSORHQOD'0-$,GHO&RQVHMRGHGHPD\RGH VREUHHOIRUWDOHFLPLHQWRGHODSURWHFFLyQSRUPHGLRGHVDQFLRQHVSHQDOHV\GHRWURWLSRFRQWUD ODIDOVLILFDFLyQGHPRQHGDFRQPLUDVDODLQWURGXFFLyQGHOHXUR'0-$,GHO&RQVHMRGH GHPD\RGHVREUHODOXFKDFRQWUDHOIUDXGH\IDOVLILFDFLyQGHPHGLRVGHSDJRGLVWLQWRVGHO HIHFWLYR'0-$,GHO&RQVHMRGHGHHQHURGHUHODWLYDDODSURWHFFLyQGHOPHGLR DPELHQWHDWUDYpVGHO'HUHFKR3HQDO'0-$,GHO&RQVHMRGHGHMXOLRGHUHODWLYD D OD OXFKD FRQWUD OD FRUUXSFLyQ HQ HO VHFWRU SULYDGR OD '0 -$, GHO &RQVHMR GH GH RFWXEUHGHUHODWLYDDODOXFKDFRQWUDODGHOLQFXHQFLDRUJDQL]DGDHQWUHRWURV 6REUHHVWDFXHVWLyQVHxDOD*87,e55(==$5=$$Investigación y enjuiciamiento…REFLWS TXHIXHUDGHORVOtPLWHVGHXQ(VWDGRODHILFDFLDGHODSHUVHFXFLyQSHQDOGHSHQGHGHODFHOHEUDFLyQ GH 7UDWDGRV \ &RQYHQLRV LQWHUQDFLRQDOHV WHQGHQWHV D IDFLOLWDU HO DX[LOLR \ D\XGD MXGLFLDO PXWXD DVt FRPRGHODEVWUDFWR\VLHPSUHPRGXODEOHSULQFLSLRGHUHFLSURFLGDG $ HVWDV GLILFXOWDGHV VH UHILHUHQ HQWUH RWURV *87,e55(= =$5=$ $ Investigación y enjuiciamiento…RE FLW S 7,('(0$11 . Derecho penal HFRQyPLFR «RE FLW SS 63 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO OOHJDU D LPSRQpUVHOH 6REUH WRGR SDUD DTXHOODV SHQDV UHVWULFWLYDV GH GHUHFKRV GLVWLQWDV GH OD PXOWD WDOHV FRPR OD GLVROXFLyQ OD VXVSHQVLyQ GH DFWLYLGDGHV OD LQKDELOLWDFLyQ SDUD REWHQHU FLHUWDV D\XGDV R VXEYHQFLRQHV S~EOLFDV R HO FLHUUH GH ORFDOHV&XDQGRpVWDVWXYLHUDQTXHKDFHUVHHIHFWLYDVIXHUDGHOWHUULWRULRQDFLRQDOOD FRODERUDFLyQ GHODMXULVGLFFLyQH[WUDQMHUDUHVXOWDUtD LPSUHVFLQGLEOH HQ WDQWR TXH VX FXPSOLPLHQWRFRDFWLYRQRSRGUtDVHUJDUDQWL]DGRSRUORV7ULEXQDOHVHVSDxROHVVLHOOR LPSOLFDVHDGHQWUDUVHHQORVOtPLWHVGHODVREHUDQtDGHRWURSDtV3RUHMHPSORODSHQD GHGLVROXFLyQSDUDVHUUHDOPHQWHHIHFWLYDSUHFLVDUtDGHODFRODERUDFLyQGHO(VWDGRHQ HO TXH OD HQWLGDG VH KXELHVH FRQVWLWXLGR SDUD SUDFWLFDU HQ HO PLVPR ODV FRUUHVSRQGLHQWHV DQRWDFLRQHV UHJLVWUDOHV HQ RUGHQ D H[SXOVDUOD GHO WUiILFR MXUtGLFR 'HO PLVPR PRGR OD SURKLELFLyQ GH UHDOL]DU FLHUWDV DFWLYLGDGHV VyOR SRGUtD VHU HMHFXWDGD FRDFWLYDPHQWH SRU ORV 7ULEXQDOHV HVSDxROHV HQ HO WHUULWRULR QDFLRQDO TXHGDQGRH[FOXLGDVSRUORWDQWRODVDFWLYLGDGHVUHDOL]DGDVHQHOH[WUDQMHUR (QWRGRFDVRWDO\FRPRVHLQGLFyut supra, ODVXMHFLyQDODOH\SHQDOQDFLRQDOGH FXDOTXLHU SHUVRQDItVLFDRMXUtGLFDQDFLRQDORH[WUDQMHUDTXHRSHUHHQHOWHUULWRULR HVSDxRO VH GHULYD LQHOXGLEOHPHQWH GHO SULQFLSLR GH DSOLFDFLyQ WHUULWRULDO GH OD OH\ SHQDO DUW && $ PD\RU DEXQGDPLHQWR HQ HO iPELWR GH OD 8( RWUD VROXFLyQ HQWUDUtD HQ FRQWUDGLFFLyQ FRQ HO DUW 78( \ HO DUW 7)8( TXH DO GLVSRQHU UHVSHFWLYDPHQWHODSURKLELFLyQGHGLVFULPLQDFLyQSRUUD]yQGHODQDFLRQDOLGDG\OD OLEHUWDGGHHVWDEOHFLPLHQWRSURKtEHQWRGRWUDWRGLVFULPLQDWRULRIXQGDGRHQHOOXJDU HQHOTXHVHHQFXHQWUDODVHGHGHODVRFLHGDGGLVFULPLQDFLyQTXHVHUtDHYLGHQWHVLOD VRFLHGDG TXH RSHUD HQ (VSDxD TXHGDVH H[HQWD GHO UHVSHWR DO &3 HVSDxRO SRU VHU QDFLRQDOGHRWUR(VWDGRPLHPEURRSRUWHQHUVXVHGHSULQFLSDOHQHOH[WUDQMHUR (Q GHILQLWLYD FDEH DILUPDU FRPR FULWHULR JHQHUDO SDUD DWULEXLU D OD MXULVGLFFLyQ HVSDxROD HO FRQRFLPLHQWR GH XQ DVXQWR SHQDO IUHQWH D XQD SHUVRQD MXUtGLFD OD UHDOL]DFLyQSRUpVWDGHFXDOTXLHUDFWRSHQDOPHQWHUHOHYDQWHHQ(VSDxDRHQSDODEUDV GHO76GHDOJ~QHOHPHQWRGHOWLSRDXQTXHODHQWLGDGVHKD\DFRQVWLWXLGRWHQJDVX VHGH R GHVDUUROOH VX SULQFLSDO DFWLYLGDG HQ HO H[WUDQMHUR (O SUREOHPD HVWDUi HQ GHWHUPLQDU TXp FLUFXQVWDQFLDV R HOHPHQWRV SXHGHQ FRQVLGHUDUVH SHQDOPHQWH ,QFOXVRHQHOiPELWRGHOD8(VHREVHUYDTXHODV~QLFDVSHQDVLPSRQLEOHVDODVSHUVRQDVMXUtGLFDV FX\DHMHFXFLyQWUDVQDFLRQDOKDVLGRREMHWRGHUHJXODFLyQHVSHFtILFDVRQHOGHFRPLVR\ODVVDQFLRQHV SHFXQLDULDV 9HU HQ HVWH VHQWLGR ORV DUWV \ /H\ GH GH QRYLHPEUH GH UHFRQRFLPLHQWR PXWXR GH UHVROXFLRQHV SHQDOHV HQ OD 8(. /RV SUREOHPDV TXH SUHVHQWD OD HMHFXFLyQ H[WUDWHUULWRULDO GH ODV SHQDV LPSXHVWDV D ODV SHUVRQDV MXUtGLFDV VHUiQ REMHWR GH HVWXGLR HO DSGR HStJUDIH,;FDStWXOR (VWD DUJXPHQWDFLyQ HV GHVDUUROODGD SRU 9$55$62 * Il procedimento per gli illeciti amministrativi dipendenti da reato *LXIIUq 0LODQR S HQ UHODFLyQ FRQ HO RUGHQDPLHQWR LWDOLDQR (O DXWRU VHxDOD TXH HO SULQFLSLR GH WHUULWRULDOLGDG LPSOLFD TXH TXLHQ GHFLGH RSHUDU HQ ,WDOLD WLHQH OD FDUJD GH DGDSWDUVH D ODV SUHYLVLRQHV QRUPDWLYDV LWDOLDQDV \D TXH OR FRQWUDULR HQWUDUtD HQ FRQWUDGLFFLyQ FRQ HO DUW GHO 7)8( (Q XQ VHQWLGR VLPLODU VH H[SUHVD 63$1*+(5 * I procedimenti speciali. Le impugnazioni. Il processo penale minorile. Accertamento della responsabilità degli enti, 3DGRYD&('$0S (VWD H[SUHVLyQ HV HPSOHDGD HQ OD \D FLWDGR $FXHUGR QR MXULVGLFFLRQDO GHO 76 6DOD GH GH IHEUHUR GH -85 ? HQ OD TXH VH RSWD SRU HO FULWHULR GH OD XELFXLGDG FRPR IRUPD GH GHWHUPLQDUHOOXJDUGHFRPLVLyQGHOGHOLWR (VWH HV HO FULWHULR TXH ILMD HO &3 SDUD DSOLFDU VXV GLVSRVLFLRQHV D ODV RUJDQL]DFLRQHV \ JUXSRV FULPLQDOHVVHxDODQGRTXH³Las disposiciones de este Capítulo serán aplicables a toda organización o grupo criminal que lleve a cabo cualquier acto penalmente relevante en España, aunque se hayan constituido, estén asentados o desarrollen su actividad en el extranjero´ DUWTXiWHUDSGR&3 64 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD UHOHYDQWHVDHVWRVHIHFWRVRLQWHJUDQWHVGHOWLSRSHQDOHQWDQWRTXHHQHOVLVWHPDGH LPSXWDFLyQ GH ODV SHUVRQDV MXUtGLFDV OD DFFLyQ X RPLVLyQ GHVFULWD HQ OD 3DUWH (VSHFLDO GHO &3 KDELWXDOPHQWH GHQRPLQDGD FRQGXFWD WtSLFD QR HV UHDOL]DGD GLUHFWDPHQWH SRU OD SHUVRQD MXUtGLFD VLQR SRU ODV SHUVRQDV ItVLFDV TXH SRU HOOD DFW~DQ7DOFRQGXFWDVLHPSUHSURWDJRQL]DGDSRUXQDSHUVRQDKXPDQDHQHOPRGHOR GHUHVSRQVDELOLGDGGHORVHQWHVFROHFWLYRVSDVDDGHQRPLQDUVHKHFKRGHUHIHUHQFLD\ FRQVWLWX\HHOSUHVXSXHVWRTXHQRHOIXQGDPHQWRGHODUHVSRQVDELOLGDGGHODSHUVRQD MXUtGLFD 6LQ HPEDUJR HO KHFKR SXQLEOH LPSXWDEOH D OD HQWLGDG QR VH DJRWD HQ WDO KHFKRGHUHIHUHQFLDVLQRTXHVHLQWHJUDDVtPLVPRSRURWURVHOHPHQWRVWDOHVFRPR HO LQFXPSOLPLHQWR GH ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO ODV FLUFXQVWDQFLDVGHKDEHUVHFRPHWLGRHOGHOLWRHQQRPEUH\HQEHQHILFLRGHODHQWLGDGR ODIDOWDGHXQPRGHORGHRUJDQL]DFLyQ\JHVWLyQLGyQHDSDUDSUHYHQLUODFRPLVLyQGH GHOLWRV /DWHRUtDGHOUHVXOWDGRSDUDGHWHUPLQDUHOOXJDUGHFRPLVLyQGHOGHOLWR 6L SDUD GHWHUPLQDU HO locus commissi delicti VH DFXGH D OD WHRUtD GHO UHVXOWDGR VH REVHUYD TXH pVWH QR VXIUH PRGLILFDFLRQHV QL DPSOLDFLRQHV DO UHVSRQVDELOL]DU D OD SHUVRQD MXUtGLFD SRU HO GHOLWR 'H DFXHUGR FRQ HVWD WHRUtD VL HO UHVXOWDGR KD WHQLGR OXJDUHQ(VSDxDHVSRVLEOHH[LJLUUHVSRQVDELOLGDGSHQDODODSHUVRQDMXUtGLFDTXHOR KD\DFRPHWLGRLQGHSHQGLHQWHPHQWHGHVXQDFLRQDOLGDG&RPR\DVHKDFRPHQWDGR HVWDUHJODDWLHQGHDOOXJDUHQHOTXHVHPDQLILHVWDQORVHIHFWRVGHOGHOLWRHVGHFLUOD OHVLyQGHORVELHQHVMXUtGLFRVWXWHODGRVSRUODQRUPDSHQDOSRUORTXHHQSULQFLSLROD SDUWLFLSDFLyQ GH OD SHUVRQD MXUtGLFD HQ OD GLQiPLFD FRPLVLYD QR VXSRQGUi QLQJXQD DOWHUDFLyQ GH WDO H[WUHPR PiV DOOi GH TXH RSHUDQGR D WUDYpV GH HVWUXFWXUDV VRFLHWDULDV WUDQVQDFLRQDOHV OD SRWHQFLDOLGDG GH ORV UHVXOWDGRV GDxRVRV SXGLHVH LQFUHPHQWDUVH QR VyOR HQ FXDQWR D VX OHVLYLGDG VLQR WDPELpQ HQ FXDQWR D VX H[WHQVLyQRDVXGLVSHUVLyQWHUULWRULDO 1R FDEH GHVFRQRFHU ORV ULHVJRV GH DVXPLU XQ HQWHQGLPLHQWR H[FHVLYDPHQWH DPSOLR GH OD WHRUtD GHO UHVXOWDGR $Vt SXHV HQWHQGHU TXH FXDOTXLHU HIHFWR GHO GHOLWR HQ XQ GHWHUPLQDGR (VWDGR OH DWULEX\H MXULVGLFFLyQ SDUD SHUVHJXLU DFWRV UHDOL]DGRV SRU HQWLGDGHVH[WUDQMHUDVHQHOH[WUDQMHURSXHGHUHVXOWDUXQFULWHULRGHPDVLDGRDPSOLRHQ XQ PXQGR WDQ LQWHQVDPHQWH JOREDOL]DGR FRPR HO DFWXDO (Q HVWH VHQWLGR HQ (( 88 VH SURSRQH SRU DOJXQRV DXWRUHV FDPELDU OD GRFWULQD GHQRPLQDGD ³objective territoriality´TXHH[LJHPHUDPHQWHTXHHOFRPSRUWDPLHQWRGHOLFWLYRWHQJDXQHIHFWR HQHOSDtVDXQFXDQGRpVWHQRVHDVXVWDQFLDOSRURWUDDSUR[LPDFLyQPiVUHVWULFWLYD GHQRPLQDGD³defensive territoriality´TXHDWLHQGHHQWUHRWURVIDFWRUHVDODQHFHVLGDG GHSURWHFFLyQGHORVLQWHUHVHVQDFLRQDOHV\DODSRVLEOHLQWHQFLyQGHODXWRUGHOKHFKR $VtORDSUHFLDWDPELpQ(67(%$1'(/$526$)³&RPSHWHQFLDLQWHUQDFLRQDOGHORVWULEXQDOHV HVSDxROHV«REFLWSVHxDODQGRTXHHQUHODFLyQFRQHOVXSXHVWRGHFRPLVLyQGHGHOLWRVSRUODV SHUVRQDV ItVLFDV OD GHWHUPLQDFLyQ GHO OXJDU GH FRPLVLyQ DWHQGLHQGR DO UHVXOWDGR QR RIUHFH SDUWLFXODULGDGHVPX\HVSHFLDOHVFXDQGRHOGHOLWRHVFRPHWLGRSRUXQDSHUVRQDMXUtGLFD (Q HVWH VHQWLGR HQ United States v. Nippon Paper Industries Co. )G VW &LU VH DILUPDTXH³We live in an age of international commerce, where decisions reached in one comer of the world can reverberate around the globe in less time than it takes to tell the tale 65 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GH HOXGLU GHOLEHUDGDPHQWH OD MXULVGLFFLyQ SHQDO QRUWHDPHULFDQD UHDOL]iQGROR HQ HO H[WUDQMHUR /D WHRUtD GH OD DFWLYLGDG \ HO GHIHFWR GH RUJDQL]DFLyQ FRPR HOHPHQWRV FRQVWLWXWLYRGHODUHVSRQVDELOLGDGSHQDOGHODSHUVRQDMXUtGLFD 3RU HO FRQWUDULR HO FULWHULR GH OD DFWLYLGDG Vt SRGUtD VXIULU PRGLILFDFLRQHV HQ VX DSOLFDFLyQ FRPR FRQVHFXHQFLD GH OD LQWURGXFFLyQ GH ODV SHUVRQDV MXUtGLFDV HQ HO VLVWHPD GH MXVWLFLD SHQDO (VWD WHRUtD DSXQWD FRPR OXJDU GH FRPLVLyQ GHO GHOLWR D DTXpOHQHOTXHVHKDGHVDUUROODGRODDFFLyQXRPLVLyQGHOLFWLYDHVWRHVGRQGHVHKD UHDOL]DGR HQ WRGR R HQ SDUWH OD FRQGXFWD WtSLFD 3XHV ELHQ D OD OX] GHO VLVWHPD GH LPSXWDFLyQSUHYLVWRSDUDODVSHUVRQDVMXUtGLFDVKDEUiTXHGHWHUPLQDUTXpHOHPHQWRV LQWHJUDQWDOFRQGXFWDWtSLFD 6L VH HQWLHQGH TXH ORV DFWRV WtSLFRV VRQ VyOR ORV GHO GHOLWR EDVH R GHO KHFKR GH UHIHUHQFLD HV GHFLU ORV GHVFULWR HQ OD 3DUWH (VSHFLDO GHO &3 OD SDUWLFLSDFLyQ GH OD SHUVRQDMXUtGLFDHQQDGDPRGLILFDUtDODGHWHUPLQDFLyQGHOlocus commissi delicti$Vt ORDUJXPHQWD*$6&Ï1,1&+$867,DOVHxDODUTXHGDGRTXHHODUW/23-SDUWH HQ WRGR FDVR GH OD FRPLVLyQ GH GHOLWRV SRU SHUVRQDV ItVLFDV KDEUtD TXH DWHQGHU DO OXJDUHQTXHVHKDQGHVDUUROODGRORVKHFKRVGHUHIHUHQFLDHVGHFLUGRQGHODSHUVRQD ItVLFD KD\D SHUSHWUDGR HO GHOLWR EDVH &RQ DUUHJOR D HVWD LQWHUSUHWDFLyQ ORV WULEXQDOHV HVSDxROHV RVWHQWDUtDQ MXULVGLFFLyQ SDUD SURFHGHU FRQWUD ODV SHUVRQDV MXUtGLFDV TXH WXYLHUDQ VX VHGH IXHUD GH (VSDxD VLHPSUH \ FXDQGR HO KHFKR GH UHIHUHQFLD VH KXELHVH FRPHWLGR HQ WHUULWRULR HVSDxRO 7DO SRWHVWDG FRQVWLWXFLRQDO GH HQMXLFLDPLHQWR VH PDQWHQGUtD DXQTXH HO SURFHVR VH GLULJLHVH ~QLFDPHQWH FRQWUD OD SHUVRQDMXUtGLFDH[WUDQMHUDHQFX\RSURYHFKRVHKXELHVHDFWXDGR&RPRREVHUYDHO FLWDGRDXWRUHQDSDULHQFLDHVWDUHJODUHVSRQGHDODLGHDGHTXH³la persona jurídica sigue el fuero de la persona física´ SHUR HQ UHDOLGDG ³lo que ocurre es que la imputación de la persona jurídica se funda también en los hechos de referencia cometidos por la persona física´HQWHUULWRULRHVSDxRO 1R VH WUDWD GH XQ VXSXHVWR GH FRQH[LGDG GHOLFWLYD TXH SRU OR GHPiV QR VHUtD GHWHUPLQDQWH GH OD MXULVGLFFLyQ DXQTXH SXGLHUD VHUOR GH OD FRPSHWHQFLD WDQWR REMHWLYD FRPR WHUULWRULDO VLQR GH XQ FDVR GH FRUUHVSRQVDELOLGDG SRU HO PLVPR KHFKR(QHVWHVHQWLGRVHREVHUYDTXHHOKHFKRGHUHIHUHQFLDSURWDJRQL]DGRSRUOD SHUVRQD ItVLFD LQWHJUD HO KHFKR SXQLEOH LPSXWDEOH D OD SHUVRQD MXUtGLFD R HQ RWUDV SDODEUDVFRQVWLWX\HXQSUHVXSXHVWRLQHOXGLEOHSDUDDILUPDUVXUHVSRQVDELOLGDGSHQDO &RPRFRQVHFXHQFLDHOOXJDUGHFRPLVLyQGHHVHhecho únicoHVWRHVHOOXJDUHQTXH 32'*25(6³'HIHQVLYH7HUULWRULDOLW\$1HZ3DUDGLJP«REFLWSS\ *$6&Ï1 ,1&+$867, ) Proceso penal y persona jurídica, 0DUFLDO 3RQV 0DGULG%DUFHORQD%XHQRV$LUHV6DR3DXORS (QHVWRVWpUPLQRVVHSURQXQFLD*$6&Ï1,1&+$867,)Proceso penal y…REFLWSSDUD TXLHQ HQ WDO FDVR VHUtD SUREDEOH TXH OD VHQWHQFLD WXYLHVH TXH VHU HMHFXWDGD HQ HO H[WUDQMHUR QRUPDOPHQWHHQHOWHUULWRULRGRQGHODHQWLGDGWXYLHVHVXVHGH ËGHPS 3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWSSS 66 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD VH HMHFXWD OD DFFLyQ WtSLFD \ DQWLMXUtGLFD HQ TXH FRQVLVWH HO KHFKR GH UHIHUHQFLD HV FRP~QDDPERVUHVSRQVDEOHVSHUVRQDItVLFD\SHUVRQDMXUtGLFDLQGHSHQGLHQWHPHQWH GHODQDFLRQDOLGDGGHODHQWLGDGRGHOOXJDUHQTXHVHHQFXHQWUHVXVHGHSULQFLSDO(V RWUD FRQVHFXHQFLD GH OD UHODFLyQ GH FRQWLQHQFLD TXH H[LVWH HQWUH HO KHFKR GH UHIHUHQFLD\HOKHFKRSXQLEOHLPSXWDEOHDOHQWH 6LQ HPEDUJR HQ OD GHWHUPLQDFLyQ GHO locus commissi delicti FDEHQ RWUDV LQWHUSUHWDFLRQHVTXHWHQLHQGRHQFXHQWDODHVSHFLILFLGDGGHODGLQiPLFDGHOLFWLYDGH ODV SHUVRQDV MXUtGLFDV FRQGXFLUtDQ D XQD H[WHQVLyQ GH WDO QH[R MXULVGLFFLRQDO \ FRQVHFXHQWHPHQWHDXQDDPSOLDFLyQGHODMXULVGLFFLyQ$VtVHSODQWHDODSRVLELOLGDG GHHQWHQGHUTXHHOOXJDUHQHOTXHVHKDGHVDUUROODGRODDFFLyQSRGUtDVHUDGHPiVGH DTXHOHQHOTXHVHFRPHWHHOKHFKRGHUHIHUHQFLDDTXHORWURHQHOTXHVHSURGXFHHO GHIHFWRGHFRQWUROSHQDOPHQWHUHOHYDQWHRVHJ~QODWHUPLQRORJtDHPSOHDGDSRUHO&3 GHVGHHOGHMXOLRGHDTXHOHQHOTXHVHSURGXFHXQJUDYHLQFXPSOLPLHQWRGH ORVGHEHUHVGHVXSHUYLVLyQYLJLODQFLD\FRQWURODUWELVE&3'HKHFKRVLVH HQWLHQGH TXH DO PHQRV SDUD HO FDVR GHGHOLWRVFRPHWLGRVSRUORVVXERUGLQDGRVHVH GpILFLW GH FRQWURO FRQVWLWX\H XQ HOHPHQWR WtSLFR GH OD FRQGXFWD LOtFLWD LPSXWDEOH DO HQWH OR FRKHUHQWH HV HQWHQGHU TXH GRQGH VH SURGXFH WDO RPLVLyQ GH ORV GHEHUHV GH YLJLODQFLDVHKDSURGXFLGRHQSDUWHHOKHFKRWtSLFR(QHVWHVHQWLGRHOOXJDUHQTXH VH SURGXFH OD RPLVLyQ GHO GHELGR FRQWURO FRPR HOHPHQWR FRQVWLWXWLYR GHO LOtFLWR SHQDOLPSXWDEOHDOHQWHHQHOTXHDGHPiVVHIXQGDPHQWDVXSURSLDFXOSDELOLGDGVHUtD FRQVLGHUDGR locus commissi delicti. $Vt PLVPR VLJXLHQGR FRQ HVWD OtQHD DUJXPHQWDWLYD HO OXJDU HQ GRQGH VH SURGXFH HO SURYHFKR SDUD OD HQWLGDG UHTXLVLWR TXH WDPELpQ LQWHJUDUtD HO KHFKR SXQLEOH LPSXWDEOH D OD SHUVRQD MXUtGLFD SRGUtD FRQVLGHUDUVHFRPROXJDUGHFRPLVLyQGHOLOtFLWRSHQDOLPSXWDEOHDOHQWHDXQFXDQGR HOKHFKRGHUHIHUHQFLDVHKXELHVHSHUSHWUDGRHQHOWHUULWRULRGHRWUR(VWDGR (QHVWDOtQHDVHSXHGHDUJXPHQWDUTXHODVWHRUtDVGHODXELFXLGDG\GHODDFWLYLGDG SHUPLWLUtDQSHUVHJXLUHQ(VSDxDFRQGXFWDVUHDOL]DGDVHQHOH[WUDQMHURSRUSHUVRQDV MXUtGLFDVHVSDxRODVRH[WUDQMHUDVFX\RVUHVXOWDGRVQRKD\DQWHQLGROXJDUHQ(VSDxD FXDQGR HO LQFXPSOLPLHQWR GH ORV GHEHUHV GH VXSHUYLVLyQ \ FRQWURO HQ FDPELR Vt KXELHVHWUDVFXUULGRHQQXHVWURSDtV(VWHOXJDUHQHOTXHVXSXHVWDPHQWHVHKDEUtDQ RPLWLGR ODV REOLJDFLRQHV GH FRQWURO \ GH SUHYHQFLyQ GH GHOLWRV SRU SDUWH GH OD SHUVRQD MXUtGLFD SRGUtD DVLPLODUVH DO GH VX GRPLFLOLR VRFLDO DO GH VX GLUHFFLyQ HIHFWLYD R DO GH VX DGPLQLVWUDFLyQ FHQWUDO HQ WDQWR HQ FXDQWR DOOt HVWXYLHVH HVWDEOHFLGR HO yUJDQR GH DGPLQLVWUDFLyQ R HO yUJDQR DO TXH KD\D VLGR FRQILDGD OD VXSHUYLVLyQGHOPRGHORGHSUHYHQFLyQDOTXHVHUHILHUHHODUWELV&3(QHVWH VHQWLGR SRGUtD LQWHUSUHWDUVH TXH HQ WDO XELFDFLyQ HVSDFLDO VH FRQFHQWUD OD DFWLYLGDG VXSHUYLVRUD\GHFLVRULDGHODHQWLGDGDODYH]TXHVHIRUPDVXYROXQWDGTXHRELHQ /DUHODFLyQGHFRQWLQHQFLDHQWUHDPERVREMHWRVSURFHVDOHVVHUiHVWXGLDGDHQHODSGRGHOHStJUDIH ,9GHOSUHVHQWHFDStWXOR (Q HVWH VHQWLGR*$6&Ï1,1&+$867,)Proceso penal y…RE FLW SS VHxDOD TXH HQ IXQFLyQ GH OD PRGDOLGDG GHOLFWLYD WDPELpQ SRGUtD VHU UD]RQDEOH HQWHQGHU TXH HO GHOLWR VH FRQVLGHUD FRPHWLGRGRQGHVHKDQGHVDUUROODGRORVKHFKRVLQWHUQRVGHODSHUVRQDMXUtGLFDHVGHFLUGRQGHVHKD SURGXFLGRHOGHIHFWRGHRUJDQL]DFLyQRFRQWUROTXHVHUiHQPXFKRVFDVRVHOGHOGRPLFLOLRVRFLDORHO GHOHVWDEOHFLPLHQWRGHODSHUVRQDMXUtGLFD 67 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DFWLYDPHQWHGHFLGHGHOLQTXLURELHQVLPSOHPHQWHRPLWHFXPSOLUFRQVXVGHEHUHVGH VXSHUYLVLyQ\YLJLODQFLD 'H HVWD IRUPD DO DSOLFDU ODV WUDGLFLRQDOHV WHRUtDV SDUD GHWHUPLQDU HO OXJDU GH FRPLVLyQGHOGHOLWRDOVLVWHPDGHLPSXWDFLyQSUHYLVWRSDUDODVSHUVRQDVMXUtGLFDVVH SRGUtDFRQFOXLUTXHHOGHOLWRQRVyORVHFRPHWHDOOtGRQGHODVSHUVRQDVItVLFDVUHDOL]DQ HO KHFKR GH UHIHUHQFLD R GRQGH VH SURGXFH HO UHVXOWDGR GH OD FRQGXFWD WtSLFD VLQR WDPELpQ DOOt GRQGH ORV DGPLQLVWUDGRUHV UHSUHVHQWDQWHV OHJDOHV ORV DXWRUL]DGRV D WRPDU GHFLVLRQHV HQ QRPEUH GH OD HQWLGDG \ ORV TXH RVWHQWDQ IDFXOWDGHV GH RUJDQL]DFLyQ \ FRQWURO HQ VX VHQR UHDOL]DQ RUGLQDULDPHQWH VXV IXQFLRQHV HQ WDQWR TXH HQ WDO HVSDFLR ItVLFR VH KDEUi SURGXFLGR HO LQFXPSOLPLHQWR GH ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO TXH SHUPLWH LPSXWDU D OD SHUVRQD MXUtGLFD UHVSRQVDELOLGDGSHQDOSRUODDFWXDFLyQGHOLFWLYDGHVXVDJHQWHV 6LQ HPEDUJR HQ PL RSLQLyQ WDO HQWHQGLPLHQWR UHVSRQGH D XQD ILFFLyQ QR GHO WRGR MXVWLILFDGD SDUD HO FDVR GH TXH HO GHOLWR UHVSRQGD D XQD GHFLVLyQ GHOLEHUDGD GH OD HQWLGDG R GH VXV yUJDQRV GH UHSUHVHQWDFLyQ GHFLVLyQ VXSHUYLVLyQ R FRQWURO /D GHFLVLyQGHOLFWLYDKDSRGLGRWRPDUVHSRUWHOpIRQRHQXQDYLyQRHQHOGHVSDFKRGH XQRILFLDOH[WUDQMHURSRUSRQHUDOJXQRVHMHPSORV'HVGHOXHJRUHVXOWDSRFRUHDOLVWD HQWHQGHUTXHODVGHFLVLRQHVGHOLFWLYDVHQODVHPSUHVDVVHDGRSWDQJHQHUDOPHQWHHQ VX VHGH FHQWUDO HQ ODV MXQWDV JHQHUDOHV GH ORV DFFLRQLVWDV R HQ ODV UHXQLRQHV GHO &RQVHMR GH $GPLQLVWUDFLyQ \ TXH GH HOODV VH OHYDQWD XQ DFWD 2WUD FRVD SRGUtD DUJXPHQWDUVH HQ UHODFLyQ FRQ DTXHOORV GHOLWRV FRPHWLGRV SRU ORV VXEDOWHUQRV \ IDFLOLWDGRV SRU OD RPLVLyQ GH ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO TXH FRUUHVSRQGHQDVXVVXSHULRUHV(QWDOFDVRVtFDEUtDLPSXWDUIRUPDOPHQWHODRPLVLyQ GHOGHELGRFRQWUROSRUDXVHQFLDGHPHFDQLVPRVDGHFXDGRVGHSUHYHQFLyQGHGHOLWRV D OD VHGH GH GLUHFFLyQ HIHFWLYD GH OD HQWLGDG HVWR HV DO OXJDU HQ HO TXH VH UH~QH RUGLQDULDPHQWHHOyUJDQRGHDGPLQLVWUDFLyQRHOyUJDQRHQFDUJDGRGHLPSOHPHQWDU\ VXSHUYLVDUHOVLVWHPDGHSUHYHQFLyQGHOLFWLYD (Q FXDOTXLHU FDVR HVWDEOHFHU FRPR FULWHULR GH FRQH[LyQ DXWyQRPR SDUD HO HQMXLFLDPLHQWR GH ODV SHUVRQDV MXUtGLFDV HO OXJDU HQ TXH VH SURGXMR HO GHIHFWR GH RUJDQL]DFLyQ\FRQWUROSUHVHQWDUtDYDULRVLQFRQYHQLHQWHVTXHUHVXOWDRSRUWXQRSRQHU GH PDQLILHVWR DTXt (Q SULPHU OXJDU OD LQGHWHUPLQDFLyQ GH WDO FRQFHSWR \ OD FRQVLJXLHQWH GLILFXOWDG GH ILMDU VX DFDHFLPLHQWR HQ XQ FRQFUHWR HVSDFLR JHRJUiILFR SRGUtDQ SURYRFDU XQD HOHYDGD LQVHJXULGDG MXUtGLFD HQ OD GHWHUPLQDFLyQ GH XQ HOHPHQWR FRPR OD MXULVGLFFLyQ TXH HV SUHVXSXHVWR GHO SURFHVR \ FX\D DXVHQFLD SRGUtDSURYRFDUODQXOLGDGGHSOHQRGHUHFKRGHODVDFWXDFLRQHVSURFHVDOHVDUW /23- $GHPiV FRPR FRQVHFXHQFLD GH WDO LQGHWHUPLQDFLyQ SRGUtDQ LQFUHPHQWDUVH ODV SRVLELOLGDGHV GH FRQIOLFWRV GH MXULVGLFFLyQ \ ORV SUREOHPDV GH ne bis in idem LQWHUQDFLRQDO (Q VHJXQGR OXJDU HO GHIHFWR GH RUJDQL]DFLyQ FRPR QH[R MXULVGLFFLRQDO SRGUtD SURYRFDU XQ LQGHVHDEOH GLVWDQFLDPLHQWR HQWUH HO OXJDU GH HQMXLFLDPLHQWR \ HO GH FRPLVLyQ GHO KHFKR GH UHIHUHQFLD VREUH WRGR FXDQGR ORV yUJDQRVGHVXSHUYLVLyQ\FRQWUROVHHQFRQWUDVHQHVSDFLDOPHQWHGLVWDQWHVGHOOXJDUHQ HOTXHODHQWLGDGGHVDUUROODPDWHULDOPHQWHVXDFWLYLGDG'LVWDQFLDPLHQWRTXHWDPELpQ &IU (67(%$1 '( /$ 526$ ) ³&RPSHWHQFLD LQWHUQDFLRQDO GH ORV WULEXQDOHV HVSDxROHV«RE FLWSS 68 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SRGUtD DFDUUHDU FRQVHFXHQFLDV QHJDWLYDV GHVGH HO SXQWR GH YLVWD GHO DFRSLR GHO PDWHULDOSUREDWRULR\SRUHQGHGHODHIHFWLYLGDGGHOHQMXLFLDPLHQWR /DFRQH[LGDGQRVLUYHFRPRFULWHULRGHWHUPLQDQWHGHODMXULVGLFFLyQ 'H OD PLVPD IRUPD FDEUtD SODQWHDUVH VL HO GHIHFWR GH RUJDQL]DFLyQ R OD IDOWD GH FRQWUROHVSUHYHQWLYRVHQXQDVXFXUVDORHVWDEOHFLPLHQWRVLWRHQ(VSDxDFX\DPDWUL] IXHVH GH QDFLRQDOLGDG H[WUDQMHUD SRGUtD DWUDHU DQWH ORV WULEXQDOHV HVSDxROHV D OD HQWLGDG GRPLFLOLDGD HQ HO H[WUDQMHUR \ D VXV DJHQWHV QR QDFLRQDOHV TXH KXELHVHQ GHOLQTXLGRIXHUDGHOWHUULWRULRHVSDxROSHURDSURYHFKiQGRVHGHOGHIHFWRRUJDQL]DWLYR GHVXVHGHHQ(VSDxDRFRQODLQWHQFLyQGHEHQHILFLDUODSRUHMHPSORDWUDYpVGHOD UHLQYHUVLyQ GH ORV EHQHILFLRV LOtFLWRV HQ OD PLVPD (Q WDO FDVR DO HQWHQGHU TXH HO GHIHFWRRUJDQL]DWLYRRODPDWHULDOL]DFLyQGHOSURYHFKRHQ(VSDxDVRQQH[RVXILFLHQWH SDUD DILUPDU TXH OD FRQGXFWD GHOLFWLYD KD VLGR DO PHQRV HQ SDUWH GHVDUUROODGD HQ QXHVWURSDtVFDEHSODQWHDUVHVLVHUtDDGPLVLEOHHOHQMXLFLDPLHQWRGHODPDWUL]RGHOD SHUVRQD ItVLFD H[WUDQMHUD HQ (VSDxD 6LQ HPEDUJR FRQVLGHUR TXH OD UHVSXHVWD D WDO FXHVWLyQ KD GH VHU IRU]RVDPHQWH QHJDWLYDPHQWH (O HQMXLFLDPLHQWR GHO LQGLYLGXR GH QDFLRQDOLGDG H[WUDQMHUD TXH GHOLQTXH HQ HO H[WUDQMHUR QR FRUUHVSRQGHUtD D ORV WULEXQDOHVHVSDxROHVSRUTXHODRPLVLyQGHFRQWUROHVDFDHFLGDHQ(VSDxDQRLQWHJUDHO KHFKRSXQLEOHLPSXWDEOHDpVWH /DDXVHQFLDGHOGHELGRFRQWURORHOGHIHFWRGHRUJDQL]DFLyQHVXQHOHPHQWRWtSLFRGHO FRPSOHMR IiFWLFR LPSXWDEOH DO HQWH HV GHFLU HV XQ HOHPHQWR FRQVWLWXWLYR GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV SHUR UHVXOWD DMHQR D ODV SHUVRQDV ItVLFDV DXWRUDV PDWHULDOHV GHO GHOLWR R SURWDJRQLVWDV GHO KHFKR GH UHIHUHQFLD &RPR FRQVHFXHQFLDODSHUVRQDMXUtGLFDUHVSRQGHSRUXQLOtFLWRSHQDOFRPSOHMRHQHOTXHVH LQWHJUDHOKHFKRGHUHIHUHQFLDDWULEXLGRDXQDSHUVRQDQDWXUDO3HURVLQHPEDUJROD SHUVRQD ItVLFD VyOR UHVSRQGH HQ VX FDVR SRU HO GHOLWR TXH FRPHWLy UHVXOWDQGR LQGLIHUHQWHVSDUDODGHWHUPLQDFLyQGHVXDFWXDFLyQSHQDOORVHVSHFtILFRVFULWHULRVGH LPSXWDFLyQ SUHYLVWRV SDUD ODV SHUVRQDV MXUtGLFDV FRQFUHWDPHQWH HO GHIHFWR GH RUJDQL]DFLyQRHOLQFXPSOLPLHQWRJUDYHGHORVGHEHUHVGHFRQWUROTXHSHVDQVREUHHO HQWH3RUHVRFDEHHQWHQGHUTXHHOOXJDUGHFRPLVLyQGHOGHOLWRLPSXWDEOHDODHQWLGDG HVDTXpOHQHOTXHVHFRPHWLyHOKHFKRGHUHIHUHQFLD\WDPELpQDTXHORWURHQHOTXH WXYROXJDUODRPLVLyQGHOFRQWUROGHELGRPLHQWUDVTXHSDUDODSHUVRQDItVLFDVyORHV UHOHYDQWH HO OXJDU GH FRPLVLyQ GHO KHFKR GH UHIHUHQFLD OR TXH LPSLGH TXH VHD MX]JDGDSRUHVWHVRORKHFKRHQHOOXJDUHQHOTXHVHRPLWLyHOGHEHUGHFRQWURO 3RUORWDQWRVLHOGHOLWRVHFRPHWHHQHOH[WUDQMHURSHURHQEHQHILFLRGHXQDSHUVRQD MXUtGLFDXELFDGDHQ(VSDxDTXHQRFXHQWDFRQXQPRGHORGHRUJDQL]DFLyQDGHFXDGR SDUD SUHYHQLU VX FRPLVLyQ GH DFXHUGR FRQ WDO FRQFHSFLyQ DPSOLDGD GHO locus commissi delictiHO(VWDGRHVSDxROSRGUtDMX]JDUDODSHUVRQDMXUtGLFDSUHVXQWDPHQWH UHVSRQVDEOH SHUR QR D OD SHUVRQD ItVLFD DXWRUD PDWHULDO GHO GHOLWR R GHO KHFKR GH UHIHUHQFLD 3DUD MX]JDU D WDO LQGLYLGXR VHUtD SUHFLVR TXH FRQFXUULHVH UHVSHFWR GHO PLVPRDOJ~QQH[RMXULVGLFFLRQDOGHORVSUHYLVWRVHQHODUWDSGRV\/23- \DTXHODPHUDUHODFLyQGHFRQH[LGDGHQWUHHOGHOLWRTXHSUHVXQWDPHQWHVHOHDWULEX\H 69 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO \ HO TXH VH LPSXWD D OD SHUVRQD MXUtGLFD UDGLFDGD HQ (VSDxD QR HV VXILFLHQWH FRPR FULWHULRH[WHQVLYRGHODMXULVGLFFLyQ (Q GHILQLWLYD FRQ OD OHJLVODFLyQ YLJHQWH OD SRVLELOLGDG GH TXH XQ LQGLYLGXR QR QDFLRQDOTXHGHOLQFDHQHOH[WUDQMHURVHDMX]JDGRSRUORVWULEXQDOHVHVSDxROHVGHEH UHFKD]DUVHDXQFXDQGRDFW~HSRUFXHQWD\HQSURYHFKRGHXQDVRFLHGDGFRQVHGHHQ (VSDxDRDSURYHFKDQGRODDXVHQFLDGHFRQWUROHVGHXQDHQWLGDGFRQVHGHHQ(VSDxD (QWDOFDVRODSHUVRQDMXUtGLFDSRGUtDVHUHQMXLFLDGDHQ(VSDxDWDQWRFRQEDVHHQHO SULQFLSLR GH WHUULWRULDOLGDG FRPR HQ VX FDVR HQ HO GH QDFLRQDOLGDG SHUR QR FRQMXQWDPHQWHFRQORVDXWRUHVLQGLYLGXDOHVGHOGHOLWRVDOYRTXHHQUHODFLyQFRQHVWRV ~OWLPRVH[LVWLHVHXQQH[RMXULVGLFFLRQDODXWyQRPRTXHMXVWLILFDVHVXHQMXLFLDPLHQWR HQ(VSDxDFRPRRFXUULUtDHQORVVXSXHVWRVGHSHUVHFXFLyQH[WUDWHUULWRULDOSUHYLVWRV HQHODUW\/23-RDTXHOORVHQTXHODDFWXDFLyQGHOLFWLYDDSHVDUGHKDEHU VLGR HMHFXWDGD SRU XQ FLXGDGDQR H[WUDQMHUR \ GHVGH HO H[WUDQMHUR KXELHVH FDXVDGR UHVXOWDGRVSHQDOPHQWHUHOHYDQWHVHQHOWHUULWRULRHVSDxRO $ PRGR GH HMHPSOR SLpQVHVH HQ XQD HPSUHVD HVSDxROD TXH FDUHFLHQGR GH HVWDEOHFLPLHQWRV SHUPDQHQWHV HQ 3RUWXJDO FRQWUDWDVH D FLXGDGDQRV GH QDFLRQDOLGDG SRUWXJXHVD SDUD FRPHUFLDOL]DU VXV SURGXFWRV HQ DTXHO SDtV 6L WDOHV LQGLYLGXRV GH QDFLRQDOLGDG H[WUDQMHUD \ RSHUDQGR HQ HO H[WUDQMHUR HPSOHDVHQ WpFQLFDV FRUUXSWDV SDUD PHMRUDU VXV UHVXOWDGRV GH YHQWDV GH WDO DFWXDFLyQ SRGUtD GHULYDUVH UHVSRQVDELOLGDG SHQDO SDUD OD HQWLGDG HVSDxROD TXH RPLWLy ODV GHELGDV WDUHDV GH VXSHUYLVLyQ \ FRQWURO VREUH OD DFWLYLGDG GH VXV HPSOHDGRV (Q WDO FDVR OD UHVSRQVDELOLGDGGHODHPSUHVDSRGUtDVHUHQMXLFLDGDSRUORVWULEXQDOHVHVSDxROHV\D VHD FRQ EDVH HQ HO FULWHULR GH OD QDFLRQDOLGDG \D HQ HO GH OD WHUULWRULDOLGDG SRU FRQVLGHUDU R ELHQ TXH OD RPLVLyQ GHO FRQWURO GHELGR WXYR OXJDU HQ (VSDxD DO HQFRQWUDUVH HQ WDO SDtV OD VHGH GH GLUHFFLyQ HIHFWLYD GH OD HQWLGDG R ELHQ TXH ORV EHQHILFLRV GHO GHOLWR VH PDWHULDOL]DURQ HQ HO (VWDGR HVSDxRO 6LQ HPEDUJR ORV WUDEDMDGRUHV GH QDFLRQDOLGDG SRUWXJXHVD TXH RSHUDQGR HQ 3RUWXJDO FRPHWLHURQ XQ GHOLWR GH FRUUXSFLyQ QR SRGUiQ VHU HQ SULQFLSLR HQMXLFLDGRV SRU ORV WULEXQDOHV HVSDxROHV(VWDVLWXDFLyQSRGUtDGDUOXJDUDXQDUXSWXUDGHODFRQWLQHQFLDGHODFDXVD GH WDO IRUPD TXH SHUVRQD ItVLFD \ SHUVRQD MXUtGLFD UHVSRQVDEOHV SRU KHFKRV SDUFLDOPHQWHLGpQWLFRVYHQGUtDQVXMHWRVDMXULVGLFFLRQHVGLVWLQWDV\VHUtDQSRUHQGH HQMXLFLDGRV VHSDUDGDPHQWH FRQ ORV SUREOHPDV TXH HOOR SRGUtD DFDUUHDU \ TXH VHUiQ REMHWRGHSDUWLFXODUWUDWDPLHQWRHQHODSGRHStJUDIH,9GHHVWHFDStWXOR (QHVWHVHQWLGR*$6&Ï1,1&+$867,)Proceso penal y…REFLWSDILUPDTXHFXDQGRHO YtQFXORGHOGHOLWRFRQHO(VWDGRHVSDxROVRQORVKHFKRVLPSXWDEOHVHQH[FOXVLYDDODSHUVRQDMXUtGLFD ODPHUDFRQH[LyQHQWUHGHOLWRVQRGHEHUtDVHUVXILFLHQWHSDUDVRVWHQHUODFRPSHWHQFLDGHORVWULEXQDOHV HVSDxROHVUHVSHFWRGHODVSHUVRQDVItVLFDVTXHKDQFRPHWLGRORVKHFKRVGHUHIHUHQFLDHQHOH[WUDQMHUR (QODPLVPDOtQHDVRVWLHQH3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWSS STXHODFRQH[LGDGGHOLFWLYDQRUHVXOWDGHWHUPLQDQWHGHODMXULVGLFFLyQ 70 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD /DWHRUtDGHODXELFXLGDGFRPRLGyQHDSDUDODGHWHUPLQDFLyQGHOOXJDUGH FRPLVLyQGHOGHOLWRLPSXWDGRDODSHUVRQDMXUtGLFD &RPR FRQFOXVLyQ GH OR GLFKR KDVWD DKRUD HQ UHODFLyQ FRQ HO SULQFLSLR GH WHUULWRULDOLGDG FDEH UHFRUGDU XQD YH] PiV TXH VH WUDWD GHO SULQFLSLR IXQGDPHQWDO SDUDDWULEXLUSRWHVWDGDORVWULEXQDOHVGHXQSDtVSDUDHOHQMXLFLDPLHQWRSHQDO6LELHQ VXDSOLFDFLyQSUHVXSRQHODGHWHUPLQDFLyQGHOOXJDUHQTXHVHKDFRPHWLGRHOGHOLWR WDUHD TXH SXHGH UHVXOWDU FRPSOLFDGD HQ FLHUWRV GHOLWRV FRPR ORV FRPHWLGRV D GLVWDQFLD HQ ORV TXH OD DFFLyQ SHQDO VH UHDOL]D HQ XQ OXJDU \ VXV UHVXOWDGRV VH PDQLILHVWDQ HQ RWUR 6XUJH DVt OD WHRUtD GH OD XELFXLGDG TXH LQWHJUD OD WHRUtD GH OD DFFLyQ \ OD GHO UHVXOWDGR GH WDO IRUPD TXH HO GHOLWR VH FRQVLGHUD FRPHWLGR WDQWR GRQGHWXYROXJDUODDFFLyQXRPLVLyQWtSLFDFRPRGRQGHVHPDQLIHVWDURQORVHIHFWRV GHO GHOLWR FRQ OR TXH WUDWiQGRVH GH GRV (VWDGRV GLYHUVRV ORV WULEXQDOHV GH DPERV RVWHQWDUtDQSRWHVWDGMXULVGLFFLRQDO 6LHQGR ODV DFWXDFLRQHV GH FLHUWDV SHUVRQDV MXUtGLFDV HQ SDUWLFXODU GH ODV JUDQGHV HPSUHVDV PXOWLQDFLRQDOHV QRUPDOPHQWH GH FDUiFWHU WUDVQDFLRQDO VH KDFH SUHFLVR DFRJHU XQ FULWHULR DPSOLR GH GHWHUPLQDFLyQ GHO OXJDU GH FRPLVLyQ GHO GHOLWR SDUD HYLWDUODLPSXQLGDGGHORVKHFKRVSXQLEOHVSRUPRUGHVXFRPLVLyQWHUULWRULDOPHQWH GHVFHQWUDOL]DGD 3RU OR WDQWR FDEUtD HQXQFLDU FRPR SURSXHVWD GH lege ferenda, UHODWLYDDOSULQFLSLRGHWHUULWRULDOLGDGTXHHO(VWDGR HVSDxRO VHUi FRPSHWHQWH SDUD HO HQMXLFLDPLHQWRGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVFXDQGRHOGHOLWR KD\D VLGR FRPHWLGR WRWDO R SDUFLDOPHQWH HQ WHUULWRULR HVSDxRO LQGHSHQGLHQWHPHQWH GHOOXJDUHQTXHODRUJDQL]DFLyQWHQJDVXVHGHRGHVDUUROOHVXDFWLYLGDGHQWHQGLHQGR TXH VH GD HVD FRPLVLyQ SDUFLDO HQ WHUULWRULR HVSDxRO FXDQGR OD RPLVLyQ GHO FRQWURO GHELGRTXHKDSHUPLWLGRDORVHPSOHDGRVGHODHQWLGDGGHOLQTXLUHQHOGHVDUUROORGH VXVIXQFLRQHVRVHJ~QODQXHYDWHUPLQRORJtDOHJDOHOTXHEUDQWDPLHQWRJUDYHGHORV GHEHUHVGHVXSHUYLVLyQYLJLODQFLD\FRQWUROVHKDSURGXFLGRHQ(VSDxD 8Q HMHPSOR GH FRPLVLyQ SDUFLDO GHO GHOLWR HQ XQ GHWHUPLQDGR WHUULWRULR SRGUtD REVHUYDUVHHQODUHJXODFLyQFRQWHQLGDHQOD)&3$GH/DVSUHYLVLRQHVGHHVWD OH\VHDSOLFDQGHVGHDODVSHUVRQDVRHQWLGDGHVH[WUDQMHUDVTXHGLUHFWDPHQWHR DWUDYpVGHXQDJHQWHSDUWLFLSHQHQFXDOTXLHUDFWRFRUUXSWRPLHQWUDVVHHQFXHQWUDQHQ HO WHUULWRULR GH ORV (VWDGRV 8QLGRV 3RU HMHPSOR VL XQ FRQVHMHUR GH XQD HQWLGDG HVSDxRODDVLVWHDXQDUHXQLyQHQ(VWDGRV8QLGRVHQHOTXHVHIUDJXDXQVLVWHPDGH SDJRV FRUUXSWRV SDUD FRQVHJXLU FRQWUDWRV HQ /DWLQRDPpULFD WDQWR OD HPSUHVD HVSDxRODFRPRHOUHVWRGHORVFRQVHMHURVGHODHQWLGDGSRGUtDQVHUHQMXLFLDGRVSRUOD MXVWLFLDQRUWHDPHULFDQDGHDFXHUGRFRQOD)&3$ $Vt PLVPR RVWHQWDUiQ SRWHVWDG MXULVGLFFLRQDO ORV WULEXQDOHV HVSDxROHV FXDQGR ORV UHVXOWDGRV GH OD DFWXDFLyQ GHOLFWLYD GHVDUUROODGD HQ HO H[WUDQMHUR VH PDQLILHVWHQ HQ WHUULWRULR HVSDxRO &DEUtD SODQWHDUVH DTXt SRU HMHPSOR VL ORV WULEXQDOHV HVSDxROHV SRGUtDQ HQMXLFLDU D XQD DJHQFLD GH FDOLILFDFLyQ DPHULFDQD SRU XWLOL]DU LQIRUPDFLyQ IDOVDRLQIRUPDFLyQSULYLOHJLDGDSDUDLQIOXLUHQORVSUHFLRVGHORVYDORUHVTXHFRWL]DQ HQODEROVDHVSDxROD(QHVWHVHQWLGRFDEHUHIHULUORGLFKRSRUHO-&,QHQHODXWR 86&GG 71 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO TXHDUFKLYyODTXHUHOODSUHVHQWDGDIUHQWHDORVUHVSRQVDEOHVHVSDxROHVGHODVDJHQFLDV GH FDOLILFDFLyQ FUHGLWLFLD 0RRG\ V (VSDxD )LWFK 5DWLQJV (VSDxD \ 6WDQGDUG DQG 3RRU V (VSDxD (Q HVWD UHVROXFLyQ VH GLVSRQH TXH ³las agencias Moody's Fitch Ratings y Standard and Poor emiten sus calificaciones en virtud de unos contratos firmados con el Reino de España, por lo que se comprometen a prestar servicios de calificación de la deuda española, a cambio de una retribución. Estas calificaciones se emiten desde EEUU y desde Gran Bretaña de modo que, aun admitiendo la relevancia penal de tales calificaciones, que las mismas las hubieran emitido ciudadanos españoles y que los hechos fueran delito en el lugar de su comisión, no serían perseguibles en España, de conformidad con lo dispuesto en el artículo 23 de la LOPJ , pues los hechos no han sido denunciados por el perjudicado, el Estado Español -ni siquiera consta que el Estado español se haya dirigido a la contraparte contractual para denunciar el defectuoso cumplimiento de los términos del contrato, ni por el Ministerio Fiscal´6HREVHUYDFRPRHO-XH]VHUHILHUHDORVFULWHULRVGHOD QDFLRQDOLGDGGHORVDXWRUHVGHOGHOLWR\DOOXJDUGHVGHHOTXHVHUHDOL]DODDFFLyQSDUD HVWXGLDU VL HQ HO FDVR FRQFUHWR SXHGH FRQRFHU R QR OD MXULVGLFFLyQ HVSDxROD VLQ SODQWHDUVH VLQ HPEDUJR VL ODV FRQVHFXHQFLDV GDxRVDV GH WDOHV FDOLILFDFLRQHV HQ HO WHUULWRULR HVSDxRO YDOHQ FRPR QH[R SDUD VXVWHQWDU OD MXULVGLFFLyQ GH QXHVWURV WULEXQDOHV(VWDIRUPDGHSURFHGHUUHVXOWDDPLMXLFLRGLVFXWLEOHHQWDQWRTXHHQHO VXSXHVWR SODQWHDGR FUHR TXH HQ DSOLFDFLyQ GH OD WHRUtD GHO UHVXOWDGR R GH OD XELFXLGDGFRPRLQWHJUDGRUDGHDTXpOODFDEUtDHQWHQGHUTXHHOGHOLWRVHFRPHWLyHQ WHUULWRULRHVSDxRO /RVFULWHULRVGHSHUVHFXFLyQH[WUDWHUULWRULDOGHORVGHOLWRV &RPRSDUDGLJPDGHODSHUVHFXFLyQH[WUDWHUULWRULDOGHORVFUtPHQHVGHHPSUHVDFDEH KDFHU UHIHUHQFLD DO FDVR GH (VWDGRV 8QLGRV $Vt HO iPELWR GH DSOLFDFLyQ GH OD /H\ 62; VH H[WLHQGH HQ WpUPLQRV JHQHUDOHV D WRGDV DTXHOODV SHUVRQDV MXUtGLFDV DSXQWDGDV HQ HO 1<6( 1$6'$4 R FXDOTXLHU RWUR PHUFDGR GH YDORUHV QRUWHDPHULFDQRLQGHSHQGLHQWHPHQWHGHVXQDFLRQDOLGDG6HEXVFDDVtTXHWRGDVODV HQWLGDGHV TXH TXLHUDQ FRWL]DU HQ OD EROVD GH YDORUHV QRUWHDPHULFDQD FXPSODQ XQD VHULHGHUHTXLVLWRVGHFRQWUROLQWHUQRSDUDSUHVHUYDUODFUHGLELOLGDG\ODFRQILDQ]DGHO VLVWHPD ILQDQFLHUR HVWDGRXQLGHQVH 3RU VX SDUWH OD )&3$ WDPELpQ HVWDEOHFH FRPR FULWHULRGHFRQH[LyQSDUDVRPHWHUDODVSHUVRQDVMXUtGLFDVH[WUDQMHUDVDVXVPHGLGDV DQWLVRERUQRV\DVXVUHTXHULPLHQWRVGHFRQWURO\UHJLVWURFRQWDEOHODFRWL]DFLyQGH VXVYDORUHVHQODVEROVDVQRUWHDPHULFDQDVLQGHSHQGLHQWHPHQWHGHODQDFLRQDOLGDGGH ODHQWLGDGRGHGyQGHGHVDUUROOHQVXVDFWLYLGDGHV,JXDOPHQWHTXHGDQVRPHWLGDVD WDO OHJLVODFLyQ ODV HPSUHVDV HVWDGRXQLGHQVHV HVWR HV ODV RUJDQL]DGDV EDMR OD OHJLVODFLyQDPHULFDQDRGHVXV(VWDGRVRDTXHOODVFX\RFHQWURGHDFWLYLGDGSULQFLSDO VH HQFXHQWUD HQ (VWDGRV 8QLGRV DVt FRPR GH VXV ILOLDOHV LQGHSHQGLHQWHPHQWH GH GRQGH VH HQFXHQWUHQ pVWDV HVWDEOHFLGDV \ GHO OXJDU HQ TXH GHVDUUROOHQ VXV RSHUDFLRQHV $-&,Q~PGHGHDJRVWRGH$53?? 86&GG 86&GG 72 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (O SULQFLSLR GH WHUULWRULDOLGDG DXQ FRQVWLWX\HQGR OD UHJOD JHQHUDO HQ RUGHQ D GHWHUPLQDUODH[WHQVLyQGHODMXULVGLFFLyQHVSDxRODDOPHQRVHQUHODFLyQFRQHOWLSR FULPLQDOLGDG TXH HV REMHWR GH HVWH HVWXGLR UHVXOWD LQVXILFLHQWH (VWD LQVXILFLHQFLD UDGLFD HQWUH RWURV IDFWRUHV HQ OD \D UHIHULGD WUDQVQDFLRQDOLGDG SURSLD GH OD GHOLQFXHQFLDHFRQyPLFDDVtFRPRHQJHQHUDOHQODIDFLOLGDGFRQTXHODVHVWUXFWXUDV HPSUHVDULDOHV \ ODV UHGHV GH FULPHQ RUJDQL]DGR GHVFHQWUDOL]DQ JHRJUiILFDPHQWH VXV DFWLYLGDGHV3RUHVRHOFULWHULRGHODWHUULWRULDOLGDGQHFHVLWDVHUFRPSOHPHQWDGRFRQ FLHUWRV IRURV GH FRPSHWHQFLD MXGLFLDO LQWHUQDFLRQDO TXH SHUPLWDQ OD SHUVHFXFLyQ H[WUDWHUULWRULDOGHORVGHOLWRV(VWDQHFHVLGDGUHVSRQGHWDPELpQDOREMHWLYRGHHYLWDUOD LPSXQLGDG GH FLHUWDV FRQGXFWDV FX\D SHUVHFXFLyQ QR HVWi SUHYLVWD R QR VH OOHYD D HIHFWRHQHO(VWDGRGHFRPLVLyQ (Q QXHVWUD OHJLVODFLyQ HO SULQFLSLR GH WHUULWRULDOLGDG DSDUHFH FRPSOHPHQWDGR SRU RWURV FULWHULRV DGLFLRQDOHV TXH ILMDQ SXQWRV GH FRQH[LyQ GLVWLQWRV GHO OXJDU GH FRPLVLyQGHOGHOLWR\TXHFRQGXFHQDXQDVHQVLEOHH[WHQVLyQGHORVOtPLWHVGHORUGHQ MXULVGLFFLRQDO SHQDO (VWRV SULQFLSLRV VRQ HO GH OD SHUVRQDOLGDG TXH VHUYLUtD SDUD VXMHWDU D ORV QDFLRQDOHV D ODV UHJODV GH OD MXULVGLFFLyQ SHQDO HVSDxROD DXQ FXDQGR DFWXDVHQIXHUDGHOWHUULWRULRGHO(VWDGRHOGHODGHIHQVDGHORVLQWHUHVHVQDFLRQDOHV QHFHVDULRSDUDSHUVHJXLUDTXHOORVGHOLWRVTXHDWDFDQELHQHVGHLQWHUpVS~EOLFRRTXH VLUYHQDOLQWHUpVGHXQGHWHUPLQDGR(VWDGR\HOGHODMXVWLFLDXQLYHUVDOFRQFHELGR FRPR XQ FRPSURPLVR GH WRGRV ORV (VWDGRV HQ OD SHUVHFXFLyQ GH DTXHOORV GHOLWRV FRQVLGHUDGRVHVSHFLDOPHQWHJUDYHVSRUODFRPXQLGDGLQWHUQDFLRQDO (V QHFHVDULRUHVDOWDUTXHODDWULEXFLyQDODMXULVGLFFLyQHVSDxRODGHIDFXOWDGHVSDUD SHUVHJXLUH[WUDWHUULWRULDOPHQWHGHOLWRVLPSXWDGRVDSHUVRQDVMXUtGLFDVDWUDYpVGHORV FULWHULRVSUHYLVWRVHQHODUW/23-SUHVHQWDFLHUWRVSXQWRVGpELOHV(QSULPHUOXJDU OD RPLVLyQ GH XQD KDELOLWDFLyQ OHJDO H[SUHVD HQ UHODFLyQ FRQ OD SHUVHFXFLyQ H[WUDWHUULWRULDOGHODVSHUVRQDVMXUtGLFDVTXHSRGUtDFRQGXFLUDHQWHQGHUTXHVLQXQD HVSHFtILFD QRUPD KDELOLWDGRUD OD SUHVXQFLyQ GHEHUtD MXJDU HQ FRQWUD GH SHUPLWLU OD SHUVHFXFLyQH[WUDWHUULWRULDOGHORVGHOLWRV<HQVHJXQGROXJDUQRFDEHGHVFRQRFHU ORV REVWiFXORV FRQ ORV TXH VH HQIUHQWDUtD OD FRQGXFFLyQ GH OD LQYHVWLJDFLyQ HQ HO H[WUDQMHUR \ OD HMHFXFLyQ H[WUDWHUULWRULDO GH XQD HYHQWXDO VHQWHQFLD GH FRQGHQD (Q HVWH VHQWLGR RWUR SUREOHPD FRQ HO TXH VH HQIUHQWD OD SHUVHFXFLyQ H[WUDWHUULWRULDO GH (QHVWHVHQWLGRLQFOXVRHQHOVLVWHPDGHCommon LawHVWDGRXQLGHQVHODGRFWULQDVHPXHVWUDUHDFLD DDPSOLDUODSHUVHFXFLyQH[WUDWHUULWRULDOGHORVGHOLWRVFXDQGRQRH[LVWHXQDKDELOLWDFLyQOHJDOH[SUHVD SDUD HOOR FRPR RFXUUH SRU HMHPSOR HQ OD FCPA, HQ OD Export Administration Act GH R HQ OD Arms Export Control Act GH (Q HVWRV FDVRV JUDFLDV DO UHIUHQGR OHJDO OD SRVLELOLGDG GH SHUVHFXFLyQ WHUULWRULDO HV FODUD 6LQ HPEDUJR FXDQGR QR H[LVWH KDELOLWDFLyQ OHJDO H[SUHVD GHO &RQJUHVRODSUHVXQFLyQGHEHMXJDUHQFRQWUDGHSHUPLWLUODSHUVHFXFLyQH[WUDWHUULWRULDOGHORVGHOLWRV < HOOR SRUTXH DVXPLU OD SUHVXQFLyQ HQ IDYRU GH OD H[WUDWHUULWRULDOLGDG FXDQGR HO &RQJUHVR QR VH KD SURQXQFLDGRLUtDHQFRQWUDGHODFDUJDKLVWyULFDTXHURGHDHVWDFXHVWLyQ(QHVHVHQWLGRVHSXHGHYHU Blackmer v. United States86 HVWDEOHFLHQGRTXHODOHJLVODFLyQGHO&RQJUHVR VDOYR TXH GH OD PLVPD VH GHGX]FD OD LQWHQFLyQ RSXHVWD VH GHVDUUROOD SDUD VHU DSOLFDGD ~QLFDPHQWH GHQWURGHOiPELWRWHUULWRULDOGHODMXULVGLFFLyQGHORV(VWDGRV8QLGRVThe legislation of the Congress, unless the contrary intent appears, is construed to apply only within the territorial jurisdiction of the United States $Vt SXHV 7252 3(f$ - $ La persona jurídica en el proceso penal. (Aspectos civiles, europeos, penales y procesales), '\NLQVRQ 0DGULG S VH PXHVWUD FRQWUDULR D OD H[WHQVLyQ GH ORV FULWHULRV GH DWULEXFLyQ GH MXULVGLFFLyQ GLVWLQWRV GHO SULQFLSLR GH WHUULWRULDOLGDG D ODV SHUVRQDV MXUtGLFDV DILUPDQGR TXH ORV WULEXQDOHV HVSDxROHV QR WLHQHQ MXULVGLFFLyQ SDUD FRQRFHU GH GHOLWRVLPSXWDEOHVDSHUVRQDVMXUtGLFDVFRPHWLGRVHQHOH[WUDQMHUR 73 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO ORV GHOLWRV FRPHWLGRV SRU SHUVRQDV MXUtGLFDV HV OD DXVHQFLD R OD LQVXILFLHQFLD GH LQVWUXPHQWRV LQWHUQDFLRQDOHV TXH SHUPLWDQ LQYHVWLJDU ORV GHOLWRV WUDVQDFLRQDOHV DVt FRPRUHFRQRFHU\HMHFXWDUUHVROXFLRQHVSHQDOHVFRQWUDSHUVRQDVMXUtGLFDVH[WUDQMHUDV SDUWLFXODUPHQWH ODV TXH LPSRQHQ SHQDV UHVWULFWLYDV GH GHUHFKRV \D TXH SDUD ODV PXOWDV \ RWUDV VDQFLRQHV SHFXQLDULDV VL H[LVWHQ PHFDQLVPRV GH FRRSHUDFLyQ LQWHUQDFLRQDOTXHFDEUtDDSOLFDUDODVSHUVRQDVMXUtGLFDV (QHOFDVRHVSDxRODQWHODQHFHVLGDGGHFRPSOHPHQWDUHOFULWHULRGHODWHUULWRULDOLGDG \DXVHQWHXQDUHIRUPDGHORVFULWHULRVGHFRQH[LyQSUHYLVWRVHQOD/23-ODFXHVWLyQ GH OD FRPSHWHQFLD LQWHUQDFLRQDO GH ORV WULEXQDOHV HVSDxROHV SDUD FRQRFHU GH ORV SURFHVRV SHQDOHV SRU GHOLWRV FRPHWLGRV HQ HO H[WUDQMHUR HQ TXH HVWpQ LPSOLFDGDV SHUVRQDVMXUtGLFDVKDGHUHVROYHUVHFRQEDVHHQORGLVSXHVWRHQHODUW/23- (O SULQFLSLR GH OD QDFLRQDOLGDG DFWLYD ODV HQWLGDGHV ³HVSDxRODV´ TXH GHOLQTXHQHQHOH[WUDQMHUR (OSULQFLSLRGHSHUVRQDOLGDGRGHQDFLRQDOLGDG DSDUHFHSUHYLVWRHQHODUW/23- (VWHSUHFHSWRGLVSRQHTXHODMXULVGLFFLyQHVSDxRODFRQR]FDGHORVGHOLWRVFRPHWLGRV HQ HO H[WUDQMHUR FXDQGR ³los criminalmente responsables fueren españoles o extranjeros que hubieren adquirido la nacionalidad española con posterioridad a la comisión del hecho´3XHVELHQFRQODQXHYDUHJXODFLyQGHODUHVSRQVDELOLGDGSHQDO GHODVSHUVRQDVMXUtGLFDVWDPELpQpVWDVSXHGHQVHUcriminalmente responsables HQHO VHQWLGRGHOSUHFHSWRFRQORTXHHVSRVLEOHLQFOXLUHQVXiPELWRGHDSOLFDFLyQDODV SHUVRQDVMXUtGLFDVHVSDxRODVDSHVDUGHTXHODFLWDGDGLVSRVLFLyQOHJDOHQVXRULJHQ HVWXYLHVHSHQVDQGRVyORHQSHUVRQDVItVLFDV 0LHQWUDVQRVHUHJXOyODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVDSHVDUGH TXHH[LVWtDODSRVLELOLGDGGHLPSRQHUOHVODVFRQVHFXHQFLDVDFFHVRULDVSUHYLVWDVHQHO DUW &3 WDOHV HQWLGDGHV QR SRGtDQ VHU DO PHQRV HQ VHQWLGR HVWULFWR criminalmente responsableV VHJ~Q HO RUGHQDPLHQWR MXUtGLFR HVSDxRO 3RU OR WDQWR FRQ DTXHO VLVWHPD GH VDQFLRQHV OD ~QLFD QDFLRQDOLGDG UHOHYDQWH D HIHFWRV GH TXH OD MXULVGLFFLyQHVSDxRODSXGLHVHMX]JDUXQKHFKRGHOLFWLYRHUDOD GH OD SHUVRQDItVLFD ~QLFDFULPLQDOPHQWHUHVSRQVDEOH 5HVXOWDGHVWDFDEOHOD/H\GHGHQRYLHPEUHGHUHFRQRFLPLHQWRPXWXRGHUHVROXFLRQHV SHQDOHVHQOD8(TXHVHUiREMHWRGHDQiOLVLVHQHODSGRGHOHStJUDIH,;GHOFDStWXORDWUDYpVGHOD FXDO VH KDQ WUDVSXHVWR DO RUGHQDPLHQWR MXUtGLFR HVSDxRO OD '0 -$, GH GH IHEUHUR GH UHODWLYDDODDSOLFDFLyQGHOSULQFLSLRGHUHFRQRFLPLHQWRPXWXRGHVDQFLRQHVSHFXQLDULDV\'0 -$,GHGHRFWXEUHGHUHODWLYDDODDSOLFDFLyQGHOSULQFLSLRGHUHFRQRFLPLHQWRPXWXR GHUHVROXFLRQHVGHGHFRPLVRHQWUHRWURVLQVWUXPHQWRVQRUPDWLYRVFRPXQLWDULRV *$6&Ï1,1&+$867,)Proceso penal y…REFLWS 6HPXHVWUDQHQFRQWUDGHODSRVLELOLGDGGHXVDUODQDFLRQDOLGDGGHODSHUVRQDMXUtGLFDFRPRFULWHULR GHFRQH[LyQ*$6&Ï1,1&+$867,)Proceso penal y…REFLWSGDGRTXHHQVXRSLQLyQOD SHUVRQDMXUtGLFDHQVHQWLGRHVWULFWRQRWLHQHQDFLRQDOLGDG (VWH H[WUHPR IXH FRQVWDWDGR HQ VX PRPHQWR SRU *87,e55(= =$5=$ $ Investigación y enjuiciamiento…REFLWSSDUDTXLHQHOFULWHULRGHODQDFLRQDOLGDGGHOFULPLQDOPHQWHUHVSRQVDEOH FRQHODQWHULRUUpJLPHQGHFRQVHFXHQFLDVDFFHVRULDVQRSHUPLWtDHQMXLFLDUDXQDHPSUHVDHVSDxRODTXH 74 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD 6LQHPEDUJRFRQHOQXHYRVLVWHPDGHUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV HO SDQRUDPD KD FDPELDGR UDGLFDOPHQWH HQ WDQWR TXH ODV SHUVRQDV MXUtGLFDV VRQ penalmente responsablesGHFLHUWRVGHOLWRVWDO\FRPRGLVSRQHH[SUHVDPHQWHHODUW bis &3 3RU OR WDQWR VX QDFLRQDOLGDG VH HULJH HQ QH[R GH FRQH[LyQ UHOHYDQWH SDUDGHWHUPLQDUODFRPSHWHQFLDMXGLFLDOLQWHUQDFLRQDOGHORVWULEXQDOHVHVSDxROHV$Vt SXHVFRPRFRQVHFXHQFLDGHHVHFDPELRGHSDUDGLJPDHOHQMXLFLDPLHQWRGHXQGHOLWR FRPHWLGRIXHUDGHOWHUULWRULRHVSDxROTXHUHVXOWHLPSXWDEOHDXQDSHUVRQDMXUtGLFDGH QDFLRQDOLGDG HVSDxROD FDHUtD HQ HO iPELWR GH OD MXULVGLFFLyQ HVSDxROD DUW /23- VLHPSUH \ FXDQGR VH WUDWDVH GH XQ GHOLWR LPSXWDEOH D ODV SHUVRQDV MXUtGLFDV VHJ~QHO&3HVSDxRO\VHJ~QODOHJLVODFLyQSHQDOGHOOXJDUGHFRPLVLyQGHOGHOLWRTXH GH DFXHUGR FRQ HO SULQFLSLR GH GREOH WLSLILFDFLyQ WHQGUtD TXH SUHYHU UHTXLVLWRV GH LPSXWDFLyQDQiORJRVDORVVHxDODGRVHQHODUWELV&3 /D IDFLOLGDG TXH WLHQHQ ODV SHUVRQDV MXUtGLFDV SDUD DFWXDU GH IRUPD WHUULWRULDOPHQWH GHVFHQWUDOL]DGDDWUDYpVGHODFUHDFLyQGHILOLDOHVRVXFXUVDOHVHQ(VWDGRVGLVWLQWRV GHDTXHOHQHOTXHVHHQFXHQWUDGRPLFLOLDGDODVRFLHGDGPDWUL]FRQGXFHDSODQWHDUVH OD FRQYHQLHQFLD GH HOLPLQDU HO UHTXLVLWR GH OD GREOH WLSLILFDFLyQ SDUD HYLWDU VLWXDFLRQHV GH forum shopping HQ ODV TXH OD HYDVLyQ GH OD OH\ SHQDO VH HULMD HQ OD SULQFLSDOPRWLYDFLyQGHODHQWLGDGSDUDGHFLGLUGyQGH\FyPRXELFDUWHUULWRULDOPHQWH VXVDFWLYLGDGHV$VtSXHVFXDQGRODVRFLHGDGPDWUL]QDFLRQDOGHXQ(VWDGRHQHOTXH VH SUHYp OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV FRPR SRU HMHPSOR HO (VWDGR HVSDxRO FUHD VXFXUVDOHV R ILOLDOHV HQ WHUFHURV (VWDGRV TXH QR SUHYpQ WDO UHVSRQVDELOLGDG SUHWHQGLHQGR FRQ HVD GHVORFDOL]DFLyQ HYDGLU VX HYHQWXDO UHVSRQVDELOLGDGFULPLQDOSRGUtDUHVXOWDUFRQYHQLHQWHFDVWLJDUDODPDWUL]FRQIRUPHD ODOH\SHQDOHVSDxRODDSHVDUGHTXHHOGHOLWRVHKXELHVHFRPHWLGRHQHOWHUULWRULRGH XQ(VWDGRGRQGHQRHVWXYLHVHSUHYLVWDVXUHVSRQVDELOLGDG 'H KHFKR HQ HO FDVR GH ODV VXFXUVDOHV DO FDUHFHU pVWDV GH SHUVRQDOLGDG MXUtGLFD SURSLD \ FRQVHUYDQGR SRU OR WDQWR OD QDFLRQDOLGDG GH OD PDWUL] HO ~QLFR LQFRQYHQLHQWHSDUDSURFHGHUIUHQWHDpVWDSRUORVGHOLWRVFRPHWLGRVHQHOH[WUDQMHUR SRUDTXpOODVVHUtDHQVXFDVRHOUHTXLVLWRGHODGREOHWLSLILFDFLyQ(QHVWHVXSXHVWR GH lege ferenda, SRGUtD UHVXOWDU DGHFXDGR VXSULPLU WDO UHTXLVLWR HQ WDQWR TXH OD LQGHSHQGHQFLDGHODVXFXUVDOUHVSHFWRGHODPDWUL]HVUHGXFLGD\VHUtDUHFRPHQGDEOH TXHVLJXLHVHQXQDSROtWLFDFRP~QHQORTXHVHUHILHUHDODSROtWLFDGHcompliance. 6LQHPEDUJRHQHOFDVRGHTXHODLPSODQWDFLyQHQHOH[WUDQMHURVHUHDOL]DVHDWUDYpV GHXQDILOLDOHOWUDVODGRGHODUHVSRQVDELOLGDGDODPDWUL]VHYHUtDREVWDFXOL]DGRSRUHO KHFKR GH TXH ODV ILOLDOHV WLHQHQ SHUVRQDOLGDG MXUtGLFD SURSLD \ DGHPiV RVWHQWDQ OD FRPHWLHVHXQGHOLWRHFRQyPLFRHQHOH[WUDQMHURGDGRTXHVHJ~QQXHVWUR'HUHFKRODVRFLHGDGQRHUD FULPLQDOPHQWHUHVSRQVDEOHVLHQGRQHFHVDULRTXHWXYLHVHQDFLRQDOLGDGHVSDxRODHODGPLQLVWUDGRUDXWRU GHO GHOLWRSHUVRQD ItVLFD (O PLVPR UD]RQDPLHQWR VRVWXYR (&+$55, &$6, )- Sanciones a personas jurídicas en el proceso penal: las consecuencias accesorias, $UDQ]DGL 1DYDUUD S DODILUPDUTXHFRQHOUpJLPHQGHODVFRQVHFXHQFLDVDFFHVRULDVODMXULVGLFFLyQHVSDxRODQRSRGtD FRQRFHU GH XQ GHOLWR HFRQyPLFR FRPHWLGR SRU XQD HPSUHVD HVSDxROD IXHUD GH QXHVWUDV IURQWHUDV SRUTXHHOFULWHULRGHWHUPLQDQWHHUDODQDFLRQDOLGDGGHOVXMHWRFULPLQDOPHQWHUHVSRQVDEOH\ODVRFLHGDG VHJ~QQXHVWUR'HUHFKRQRORHUDFRQORTXHVyORFDEtDDWHQGHUDODQDFLRQDOLGDGGHODSHUVRQDItVLFD 75 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO QDFLRQDOLGDG GHO SDtV GH LPSODQWDFLyQ 3RU HVR HQ HVWH VXSXHVWR HQ SULQFLSLR OD PDWUL]VyORUHVSRQGHUtDGHODVDFWXDFLRQHVGHVXVILOLDOHVHQHOH[WUDQMHURFXDQGRVH SXGLHVH DUJXPHQWDU TXH OD FUHDFLyQ GH pVWDV KD FRQVWLWXLGR XQ IUDXGH GH OH\ SRU UHVSRQGHU D XQD ILQDOLGDG SURKLELGD SRU HO RUGHQDPLHQWR R FRQWUDULD D pO DUW &&FRPRVHUtDHOGHHOXGLUVXVHYHQWXDOHVUHVSRQVDELOLGDGHVOHJDOHV(QHVWHSXQWR KD\TXHWHQHUHQFXHQWDTXHDOPHQRVHQHOPDUFRGHOD8(QRFRQVWLWX\HDEXVROD FLUFXQVWDQFLDGHTXHXQDVRFLHGDGVHFRQVWLWX\DHQXQ(VWDGRPLHPEURFRQHO~QLFR ILQ GH GLVIUXWDU GH XQD OHJLVODFLyQ PiV YHQWDMRVD (Q HVWH VHQWLGR SDUD DSUHFLDU IUDXGHGHOH\VHUtDSUHFLVRH[LJLUSRUHMHPSORTXHODILOLDOH[WUDQMHUDKXELHVHVLGR FUHDGD HQ XQ (VWDGR TXH QR UHFRQRFH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDVFRPRLQVWUXPHQWRSDUDFRPHWHUGHOLWRVGHIRUPDLPSXQHSXGLHQGRHQWDO FDVRFRQVLGHUDUTXHWDOHVHQWLGDGHVFUHDGDVIUDXGXOHQWDPHQWHTXHGDUtDQVXMHWDVDOD OH\SHQDOHVSDxRODTXHKDQWUDWDGRGHHOXGLUDUW&& 3RUVXSDUWHORVLQVWUXPHQWRVFRPXQLWDULRVTXHSUHYpQODLPSRVLFLyQGHVDQFLRQHVD ODV SHUVRQDV MXUtGLFDV SRU OD FRPLVLyQ GH GHOLWRV VLOHQFLDQ OD FXHVWLyQ UHODWLYD D OD H[LJHQFLD GH GREOH WLSLILFDFLyQ (V GHFLU QR GLVSRQHQ QDGD VREUH VL OD FRQGXFWD SHUVHJXLGDSRUHO(VWDGRGHOTXHODSHUVRQDMXUtGLFDHVQDFLRQDO\HQHOTXHYDDVHU HQMXLFLDGDGHEHHVWDUWLSLILFDGDFRPRWDO\VHULPSXWDEOHDODVSHUVRQDVMXUtGLFDVGH DFXHUGRFRQHORUGHQDPLHQWRGHO(VWDGRGHFRPLVLyQGHOGHOLWR3RUHOFRQWUDULRVtVH KDFHUHIHUHQFLDDOSULQFLSLRGHGREOHLQFULPLQDFLyQHQORVLQVWUXPHQWRVUHODWLYRVDOD HMHFXFLyQ H[WUDWHUULWRULDO GH VDQFLRQHV SHFXQLDULDV LPSXHVWDV D XQD SHUVRQD MXUtGLFD SHURSUHFLVDPHQWHSDUDH[LPLUGHVXFXPSOLPLHQWR(QFRQFUHWRHQUHODFLyQFRQ ODVVDQFLRQHVSHFXQLDULDV\HOGHFRPLVRVHHVWDEOHFHTXHWDOHVUHVROXFLRQHVGLFWDGDV FRQWUD SHUVRQDV MXUtGLFDV VH HMHFXWDUiQ DXQ FXDQGR HO (VWDGR GH HMHFXFLyQ QR UHFRQR]FDHOSULQFLSLRGHUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV 3DUD FRQWLQXDU FRQ HO SULQFLSLR GH SHUVRQDOLGDG GH ORV HQWHV FROHFWLYRV VH KDFH QHFHVDULRGHWHUPLQDUTXpSHUVRQDVMXUtGLFDVJR]DQGHQDFLRQDOLGDGHVSDxROD3DUD (QHVWHVHQWLGROD67-&(GHGHMXOLRGH&DVRSegers$VXQWRDSGRVDILUPD TXH ³es inherente a un mercado europeo integrado, donde cada Estado conserva su propio ordenamiento, que los operadores escojan aquél que más les conviene´ 1R REVWDQWH WDO \ FRPR REVHUYD 0$548(= /$662 ' ( El concepto de abuso del Derecho comunitario en materia tributaria, 8QLYHUVLGDG GH 6DQWLDJR GH &RPSRVWHOD GLVSRQLEOH HQ KWWSZZZVWHOOYHVWFRPVSDQLVKGRZQORDGVHOFRQFHSWRGHDEXVRGHOGHUHFKRFRPXQLWDULRHSGI ~OWLPD FRQVXOWD S HVWD LQWHUSUHWDFLyQ QR H[FOX\H TXH ODV DXWRULGDGHV GHO (VWDGR PLHPEUR DIHFWDGR SXHGDQ DGRSWDU FXDOTXLHU PHGLGD DSURSLDGD SDUD prevenir o sancionar fraudes FXDQGR SXHGD GHPRVWUDUVH TXH HQ UHDOLGDG OR TXH VH SUHWHQGH PHGLDQWH OD FRQVWLWXFLyQ GH XQD VRFLHGDG HV HOXGLU VXV REOLJDFLRQHV SDUD FRQ ORV DFUHHGRUHV SULYDGRV R S~EOLFRV HVWDEOHFLGRV HQ HO WHUULWRULRGHO(VWDGRPLHPEURDIHFWDGR 6REUH HVWD FXHVWLyQ VREUH OD TXH VH SURIXQGL]DUi HQ HO DSGR GHO HStJUDIH ,; GHO FDStWXOR DO WUDWDUODHMHFXFLyQH[WUDWHUULWRULDOGHODVSHQDV $UW '0 -$, GHO &RQVHMR GH GH IHEUHUR GH UHODWLYD D OD DSOLFDFLyQ GHO SULQFLSLR GH UHFRQRFLPLHQWR PXWXR GH VDQFLRQHV SHFXQLDULDV \ DUW '0 -$, GHO &RQVHMR GH GH RFWXEUH GH UHODWLYD D OD DSOLFDFLyQ GHO SULQFLSLR GH UHFRQRFLPLHQWR PXWXR GH UHVROXFLRQHVGHGHFRPLVR 6REUHODIRUPDHQTXHVHGHWHUPLQDODQDFLRQDOLGDGGHODVSHUVRQDVMXUtGLFDVHVSDxRODVSXHGHYHUVH )(51È1'(= 52=$6 - & 6È1&+(= /25(1=2 6 Derecho Internacional Privado, HG &LYLWDV 1DYDUUD SS (Q HVWH SXQWR FHEH UHIHULU OD RSLQLyQ GH *$6&Ï1 ,1&+$867,)Proceso penal y…REFLWSTXHQLHJDODPD\RUDUJXPHQWDQGRTXHHQVHQWLGR HVWULFWRODVSHUVRQDVMXUtGLFDVQRWLHQHQQDFLRQDOLGDG7DODILUPDFLyQUHVXOWDGLItFLOPHQWHFRPSDWLEOH 76 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HOORHVQHFHVDULRDFXGLUDO&&\DOD75/6&'HWDOHVWH[WRVOHJDOHVVHGHGXFHTXHHO FULWHULRGHWHUPLQDQWHSDUDFRQVLGHUDUTXHXQDSHUVRQDMXUtGLFDHVHVSDxRODVHUiHOGH VXGRPLFLOLRVRFLDOGHWDOVXHUWHTXHWHQGUiQQDFLRQDOLGDGHVSDxRODODVDVRFLDFLRQHV IXQGDFLRQHV\VRFLHGDGHVGRPLFLOLDGDVHQ(VSDxDFX\DSHUVRQDOLGDGMXUtGLFDYHQJD UHFRQRFLGD SRU OD OH\ HVSDxROD DUW && $GHPiV ODV VRFLHGDGHV GH FDSLWDO LQGHSHQGLHQWHPHQWH GH GRQGH VH KD\DQ FRQVWLWXLGR DUW 75/6& VHUiQ FRQVLGHUDGDV HVSDxRODV DO PHQRV D HIHFWRV GH H[LJLUOHV UHVSRQVDELOLGDGHV VLHPSUH TXH WHQJDQ VX SULQFLSDO HVWDEOHFLPLHQWR R H[SORWDFLyQ HQ WHUULWRULR HVSDxRO DXQ FXDQGRLQFXPSOLHQGRODSUHYLVLyQGHODUW/6&KD\DQHVWDEOHFLGRVXGRPLFLOLR HQRWUR(VWDGRDUW75/6& 7DPSRFR H[LVWHQ REVWiFXORV SDUD HQWHQGHU TXH HQ DSOLFDFLyQ GHO DUW /23- VHUiQ MX]JDGDV SRU WULEXQDOHV HVSDxROHV DTXHOODV SHUVRQDV MXUtGLFDV H[WUDQMHUDV TXH KD\DQ DGTXLULGR QDFLRQDOLGDG HVSDxROD FRQ SRVWHULRULGDG D OD FRPLVLyQ GHO GHOLWR FRPRFRQVHFXHQFLDGHODRSHUDFLyQVRFLHWDULDGHWUDVODGRGHGRPLFLOLRGHXQ(VWDGRD RWURFRQWHPSODGDH[SUHVDPHQWHHQORVDUWVDGHOD/H\GHGHDEULO /0(60 (Q WDO FDVR OD IHFKD GH DGTXLVLFLyQ GH OD QDFLRQDOLGDG VHUi OD GH OD LQVFULSFLyQGHODVRFLHGDGHQHO50GHOQXHYRGRPLFLOLRFIUDUW/0(60 (Q WDQWR TXH HO 'HUHFKR HVSDxRO HVWDEOHFH FODUDPHQWH TXp VRFLHGDGHV WLHQHQ QDFLRQDOLGDG HVSDxROD OD DSOLFDFLyQ D ODV SHUVRQDV MXUtGLFDV GHO SULQFLSLR GH SHUVRQDOLGDG SUHYLVWR HQ HO DUW /23- QR SDUHFH SODQWHDU JUDQGHV SUREOHPDV LQWHUSUHWDWLYRV6LELHQHVFLHUWRTXHHQHOiPELWRGHO'HUHFKRLQWHUQDFLRQDOSULYDGR GHVRFLHGDGHVODGHILQLFLyQ\IXQFLyQGHOFRQFHSWRGHQDFLRQDOLGDGSDUDODVSHUVRQDV MXUtGLFDV KD VLGR WUDGLFLRQDOPHQWH XQD FXHVWLyQ GLVFXWLGD SRU OR TXH FRPR UHJOD JHQHUDO HQ HO 'HUHFKR FRPSDUDGR VH SUHVFLQGH GH OD FRQH[LyQ GH OD QDFLRQDOLGDG XWLOL]iQGRVHHQVXOXJDURWURVQH[RVFRPRODVHGHVRFLDOODDGPLQLVWUDFLyQFHQWUDOR HO FHQWUR SULQFLSDO GH DFWLYLGDG $Vt SXHV HQ HO SDQRUDPD LQWHUQDFLRQDO FDEH GLVWLQJXLUGRVJUDQGHVPRGHORVSDUDGHWHUPLQDUODlex societatisHOPRGHORGHODVHGH UHDO\HOPRGHORGHOOXJDUGHFRQVWLWXFLyQ 6HJXUDPHQWH HQ SDUWH GHELGR D ODV GLYHUJHQFLDV REVHUYDEOHV HQ HO SDQRUDPD FRPSDUDGR HQ FXDQWR DO QH[R GHWHUPLQDQWH GH OD QDFLRQDOLGDG GH ODV SHUVRQDV FRQ OD OLWHUDOLGDG GHO DUW && VHJ~Q HO FXDO ³las corporaciones, fundaciones y asociaciones, reconocidas por la ley y domiciliadas en España, gozarán de la nacionalidad española, siempre que tengan el concepto de personas jurídicas con arreglo a las disposiciones del presente Código´ GHO TXHVHGHGXFHTXHODVSHUVRQDVMXUtGLFDVWLHQHQQDFLRQDOLGDGQRDVtORVHQWHVVLQSHUVRQDOLGDG *$5&,0$57Ë1$/)e5(=)-Derecho internacional Privado, HG&LYLWDV1DYDUUD SVRVWLHQHTXHKDEODUGHQDFLRQDOLGDGGHODVVRFLHGDGHVFRQVWLWX\HXQ³URGHRLQQHFHVDULR´HQ WDQWRTXHVLHPSUHVHUiSUHFLVRXQFULWHULRGHFRQH[LyQXOWHULRUHQRUGHQDGHWHUPLQDUODlex societatis, HVWRHVODOH\TXHULJHHQHOHVWDWXWRSHUVRQDOGHODSHUVRQDMXUtGLFD (67(%$1'(/$526$)³&RPSHWHQFLDLQWHUQDFLRQDOGHORVWULEXQDOHVHVSDxROHV«REFLWSS *$5&,0$57Ë1 $/)e5(= ) - Derecho internacional Privado…RE FLW S $Vt PLVPR )(51È1'(=52=$6-&6È1&+(=/25(1=26 Derecho Internacional Privado…REFLW SSGLVWLQJXHQDTXHOORV(VWDGRVHQTXHVHVLJXHHOFULWHULRGHODVHGHUHDOFRPRSRUHMHPSOR HQ )UDQFLD %pOJLFD $OHPDQLD R /X[HPEXUJR IUHQWH D DTXHOORV TXH VLJXHQ HO FULWHULR GH OD FRQVWLWXFLyQ R LQFRUSRUDFLyQ FRQIRUPH D XQ GHWHUPLQDGR RUGHQDPLHQWR WDOHV FRPR 5HLQR 8QLGR ,UODQGD\'LQDPDUFD 77 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO MXUtGLFDVDOJXQRVLQVWUXPHQWRVFRPXQLWDULRVDOUHJXODUVXH[LJHQFLDUHVSRQVDELOLGDG SRUODFRPLVLyQGHFLHUWRVGHOLWRVHVWDEOHFHQFRPRFULWHULRSDUDDWULEXLUMXULVGLFFLyQ DXQ(VWDGRPLHPEURHQGHWULPHQWRGHRWURVel territorio en el que tenga su sede la persona jurídica en cuyo beneficio se haya cometido la infracción 3RUVXSDUWHHO RUGHQDPLHQWR MXUtGLFR LWDOLDQR SUHYp TXH ORV HQWHV FRQ OD VHGH SULQFLSDO HQ HO WHUULWRULRGHO(VWDGRUHVSRQGHUiQFRQIRUPDDODOH\LWDOLDQDSRUORVGHOLWRVFRPHWLGRV HQHOH[WUDQMHURDXQTXHVyORHQORVFDVRV\FRQODVFRQGLFLRQHVTXHRUGLQDULDPHQWH SHUPLWHQDO(VWDGRLWDOLDQRSURFHGHUFRQWUDODVSHUVRQDVItVLFDVTXHGHOLQTXHQHQHO H[WUDQMHUR 3RUVXSDUWHOD/23-DOQRKDEHUVHDGDSWDGRDHVWHQXHYRVXMHWRSDVLYRHOSURFHVR SHQDOFRQWLQ~DPDQWHQLHQGRHOFULWHULRGHODQDFLRQDOLGDG$PD\RUDEXQGDPLHQWR DQDOL]DQGR PiV GHWHQLGDPHQWH HVWD UHJXODFLyQ VH REVHUYD TXH OD DSOLFDFLyQ GHO SULQFLSLR GH SHUVRQDOLGDG DSDUHFH VXERUGLQDGR D YDULRV UHTXLVLWRV TXH WDPELpQ KDEUiQGHFXPSOLUVHHQUHODFLyQFRQODSHUVRQDMXUtGLFD (QSULPHUOXJDUVHH[LJHTXHHOKHFKRVHDSXQLEOHHQHOOXJDUGHHMHFXFLyQ VDOYR TXH HQ YLUWXG GH XQ WUDWDGR LQWHUQDFLRQDO R GH XQ DFWR QRUPDWLYR GH XQD RUJDQL]DFLyQ LQWHUQDFLRQDO GH OD TXH (VSDxD VHD SDUWH QR UHVXOWH QHFHVDULR GLFKR UHTXLVLWRDUWD/23-(VWRLPSOLFDTXHSDUDMX]JDUDXQDSHUVRQDMXUtGLFDGH QDFLRQDOLGDG HVSDxROD TXH KD\D GHOLQTXLGR HQ HO H[WUDQMHUR VHUi SUHFLVR TXH HQ HO OXJDU HQ HO TXH VH KD\D FRPHWLGR HO GHOLWR VH UHFRQR]FD LJXDOPHQWH OD UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVPRUDOHVFRQFULWHULRVGHLPSXWDFLyQVLPLODUHVD ORV HVWDEOHFLGRV HQ HO DUW ELV &3 \ HQ SDUWLFXODU HQ UHODFLyQ FRQ OD ILJXUD GHOLFWLYDHQFXHVWLyQTXHVHSUHWHQGHMX]JDU(QRWUDSDODEUDV³que en el Estado de comisión también exista un régimen de responsabilidad penal de personas jurídicas equiparable al español en ámbito material, ámbito subjetivo y criterios de imputación´ /DH[LVWHQFLDGHGLYHUJHQFLDVLPSRUWDQWHVHQWUHORVVLVWHPDVGHLPSXWDFLyQUHJXODGRV HQ ORV GLIHUHQWHV (VWDGRV SXHGH VXSRQHU XQ VLJQLILFDWLYR REVWiFXOR SDUD DSUHFLDU HO FXPSOLPLHQWRGHODUHJODGHGREOHLQFULPLQDFLyQTXHSRUORWDQWRSRGUtDLPSHGLUOD DSOLFDFLyQ GHO FULWHULR GH OD QDFLRQDOLGDG FRPR QH[R DWULEXWLYR GH MXULVGLFFLyQ 3LpQVHVHSRUHMHPSORHQODUHJXODFLyQIUDQFHVDVHJ~QODFXDOODVSHUVRQDVMXUtGLFDV VyORUHVSRQGHQSRUORVKHFKRVFRPHWLGRVSRUVXVyUJDQRVRUHSUHVHQWDQWHVDUW &3 IUDQFpV\HQODUHJXODFLyQHVSDxRODHQODTXHODVSHUVRQDVMXUtGLFDVUHVSRQGHQ (QWUHRWUDVPXFKDVVHSXHGHYHUHVWHFULWHULRGHDWULEXFLyQGHFRPSHWHQFLDVHQHODUWF'0 -$,GHO&RQVHMRGHGHMXOLRGHUHODWLYDDODOXFKDFRQWUDODFRUUXSFLyQHQHOVHFWRU SULYDGR\DUWF'0-$,GHO&RQVHMRGHGHRFWXEUHGHUHODWLYDDODOXFKD FRQWUDODGHOLQFXHQFLDRUJDQL]DGD 6REUH HVWH SDUWLFXODU GLVSRQH HO DUW ' /JV ³Nei casi e alle condizioni previsti dagli articoli 7, 8, 9 e 10 del codice penale, gli enti aventi nel territorio dello Stato la sede principale rispondono anche in relazione ai reati commessi all'estero, purche' nei loro confronti non proceda lo Stato del luogo in cui e' stato commesso il fatto´6LVHDFXGHDO&3LWDOLDQRVHREVHUYDTXHHVWHH[LJH TXH OD SHUVRQD ItVLFD DXWRUD GHO GHOLWR WHQJD QDFLRQDOLGDG LWDOLDQD R TXH HO GHOLWR DIHFWH D ELHQHV MXUtGLFRV GH UHOHYDQFLD QDFLRQDO 3RU OR WDQWR HO SXQWR GH FRQH[LyQ HV OD VHGH SULQFLSDO GHO HQWH HQ FXHVWLyQ VL ELHQ WDO QH[R QR HV XQ FULWHULR GH DWULEXFLyQ DXWyQRPR VLQR WDQ VyOR XQR GH ORV YDULRV UHTXLVLWRVH[LJLEOHVSDUDHQMXLFLDUDXQDHQWLGDGH[WUDQMHUD *$6&Ï1,1&+$867,)Proceso penal y…REFLWS 78 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD WDPELpQ SRU ORV GHOLWRV FRPHWLGRV HQ GHWHUPLQDGDV FLUFXQVWDQFLDV SRU VXV VXEDOWHUQRV6LXQVXMHWRTXHFRQIRUPHDODOHJLVODFLyQPHUFDQWLOIUDQFHVDQRRVWHQWD ODFRQGLFLyQGHyUJDQRRUHSUHVHQWDQWHGHODHQWLGDGGHOLQTXHHQ)UDQFLDSRUFXHQWD \HQSURYHFKRGHXQDHQWLGDGGHQDFLRQDOLGDGHVSDxRODQRVHFXPSOLUtDHOUHTXLVLWR GHODGREOHWLSLILFDFLyQGDGRTXHVXFRPSRUWDPLHQWRQRVHUtDSXQLEOHHQHOOXJDUGH FRPLVLyQGHOGHOLWR\SRUORWDQWRSRGUtDKDEHUGLILFXOWDGHVSDUDMX]JDUDODHQWLGDG HQ(VSDxDTXHGDQGRWDOFRPSRUWDPLHQWRLPSXQH(OPLVPRSUREOHPDVHGDUtDHQHO VXSXHVWRGHTXHXQDHQWLGDGHVSDxRODFRPHWLHVHHQ,WDOLDXQGHOLWRTXHVHJ~QODOH\ HVSDxRODIXHVHLPSXWDEOHDODVSHUVRQDVMXUtGLFDVSHURTXHVHJ~QODOH\LWDOLDQDVyOR IXHVH LPSXWDEOH D ORV LQGLYLGXRV TXH SRU HOOD DFW~DQ 7DOHV GLILFXOWDGHV KDQ VLGR DGYHUWLGDV WDPELpQ SRU 3('5$= 3(1$/9$ SDUD TXLHQ ³la extraterritorialidad añade mayor complejidad a la persecución de injustos atribuibles a compañías o sociedades extracomunitarias y a estructuras organizativas complejas transnacionales, con los correspondientes problemas (…) de su persecución penal en uno o varios países con diversa tipificación penal´ 6L ELHQ PiV KDELWXDO \ SUREOHPiWLFR D~Q SRGUtD VHU HO KHFKR GH TXH XQD HQWLGDG QDFLRQDOGHXQ(VWDGRTXHSUHYpODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV GHFLGLHVHFUHDUILOLDOHVHQ(VWDGRVHQORVTXHULJHHOSULQFLSLRsocietas delinquere non potest.(QWDOFDVRWDO\FRPRVHSODQWHyut supra, HQWLHQGRTXHVyORVLKD\IUDXGHGH OH\HQODFRQVWLWXFLyQGHWDOHVILOLDOHVSRGUtDHO(VWDGRGHODQDFLRQDOLGDGGHODPDWUL] DILUPDUVXMXULVGLFFLyQSDUDHQMXLFLDUORVKHFKRVDFDHFLGRVHQXQWHUULWRULRHQHOTXH QR VH SUHYp OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV 6L ELHQ GH lege ferenda, HQFLHUWRVVXSXHVWRV\VREUHWRGRHQHOFDVRGHVXFXUVDOHVVLQSHUVRQDOLGDG MXUtGLFD SURSLD GHELHUD H[WHQGHUVH OD UHVSRQVDELOLGDG GH ODV HPSUHVDV QDFLRQDOHV D VXV DFWXDFLRQHV FRPHWLGDV HQ HO H[WUDQMHUR DWHQGLHQGR D VX XQLGDG HFRQyPLFD \ RUJDQL]DWLYD (QVHJXQGROXJDUVHH[LJHTXHHODJUDYLDGRRHO0)GHQXQFLHQRLQWHUSRQJDQ TXHUHOOD DQWH ORV WULEXQDOHV HVSDxROHV (VWD H[LJHQFLD SXHGH VHULQWHUSUHWDGD GH GRV IRUPDV 8QD SRVLELOLGDG SDVDUtD SRU HQWHQGHU TXH OD TXHUHOOD GHEH VHxDODU FRPR GHQXQFLDGD R TXHUHOODGD D OD SHUVRQD MXUtGLFD HVSDxROD PLHQWUDV TXH RWUD SRVLELOLGDG VHUtD HQWHQGHU FRPR VXILFLHQWH OD GHQXQFLD GH XQRV KHFKRV R GH XQD GHWHUPLQDGD SHUVRQD ItVLFD EDVWDQGR SDUD DILUPDU OD MXULVGLFFLyQ VREUH OD UHVSRQVDELOLGDG GH OD HQWLGDG TXH WUDV OD SUiFWLFD GH DOJXQDV GLOLJHQFLDV GH LQYHVWLJDFLyQ DSDUHFLHVH FRPR SRVLEOH UHVSRQVDEOH GH WDOHV KHFKRV MXQWR FRQ OD SHUVRQD ItVLFD XQD SHUVRQD MXUtGLFD GH QDFLRQDOLGDG HVSDxROD (Q HVWH VHQWLGR KD\ TXHWRPDUHQFRQVLGHUDFLyQODVSDODEUDVGH*Ï0(=25%$1(-$FXDQGRDILUPDTXH OD LQGLYLGXDOL]DFLyQ GHO VXMHWR SDVLYR QR HV SUHVXSXHVWR GHO HMHUFLFLR GH OD DFFLyQ SHQDO $Vt SXHV HO -XH] LQVWUXFWRU SURFHGH in rem, \ FRQWUD FXDOTXLHU SHUVRQD TXH SRUORTXHGHODLQVWUXFFLyQUHVXOWHDSDUH]FDLQGLFLDULDPHQWHFRPRUHVSRQVDEOHGHO 3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS 6REUHHVWHSDUWLFXODUHORUGHQDPLHQWRLWDOLDQRHVSHFLILFDTXHFXDQGRODOH\SUHYHDTXHHOFXOSDEOH VHDFDVWLJDGRDLQVWDQFLDGHO0LQLVWHULRGH-XVWLFLDVHSURFHGHUiFRQWUDHOHQWHVyORVLODVROLFLWXGVH IRUPXODWDPELpQFRQWUDpODUW'/JV 79 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO KHFKRSRUHOTXHVHSURFHGHQRSXGLHQGRODTXHUHOODOLPLWDUHODOFDQFHVXEMHWLYRGH ODDFFLyQSHQDO $ PD\RU DEXQGDPLHQWR OD GHQXQFLD H[SUHVDPHQWH VHxDODGD SRU HO DUW E /23- FRPR FRQGLFLyQ YiOLGD SDUD SURFHGHU QR GHEH QHFHVDULDPHQWH LGHQWLILFDU DO GHQXQFLDGR FX\D LGHQWLGDG SXHGH UHVXOWDU GHVFRQRFLGD SDUD HO GHQXQFLDQWH VLQ TXH HOOR SXHGD H[LPLU D OD DXWRULGDG MXGLFLDO GH LQYHVWLJDU ORV KHFKRV VL UHYLVWHQ ORV FDUDFWHUHV GH XQ GHOLWR S~EOLFR DVt FRPR GH DJRWDU ODV SRVLELOLGDGHVGHLGHQWLILFDUDWRGRVORVHYHQWXDOPHQWHUHVSRQVDEOHVGHORVPLVPR $KRUDELHQVLODGHQXQFLDRODTXHUHOODQRVHxDODQDQLQJXQDSHUVRQDHVSDxRODFRPR SUHVXQWDUHVSRQVDEOHSHQDORQRLQGLFDQHQVXGHIHFWRDOJ~QRWURQH[RGHFRQH[LyQ TXH SHUPLWD DILUPDU OD MXULVGLFFLyQ GH ORV WULEXQDOHV HVSDxROHV HO -XH] SUHYLVLEOHPHQWH ODV LQDGPLWLUtD SRU IDOWD GH MXULVGLFFLyQ HQ WDQWR TXH VLQ OD FRQFXUUHQFLDGHWDOSUHVXSXHVWRSURFHVDOQRHVGDEOHLQLFLDUQLQJ~QWLSRGHDFWXDFLyQ MXULVGLFFLRQDORLQYHVWLJDFLyQMXGLFLDO (Q WHUFHU OXJDU HO DUW F /23- VHxDOD FRPR ~OWLPR UHTXLVLWR TXH HO VXSXHVWRUHVSRQVDEOHQRKD\DVLGRDEVXHOWRLQGXOWDGRRSHQDGRHQHOH[WUDQMHURR HQ HVWH ~OWLPR FDVR QR KD\D FXPSOLGR OD FRQGHQD $GHPiV GLVSRQH TXH VL VROR OD KXELHUHFXPSOLGRHQSDUWHVHOHWHQGUiHQFXHQWDSDUDUHEDMDUOHSURSRUFLRQDOPHQWHOD TXH OH FRUUHVSRQGD (VWH UHTXLVLWR TXH UHVSRQGH D OD QHFHVLGDG GH UHVSHWDU HO SULQFLSLR GH ne bis in idem LQWHUQDFLRQDO KD GH VHU LJXDOPHQWH DSOLFDGR D ODV SHUVRQDVMXUtGLFDVHVSDxRODVGHWDOIRUPDTXHVLKDQVLGRMX]JDGDVHQHO(VWDGRGHO OXJDU GH FRPLVLyQ GHO GHOLWR R HQ XQ WHUFHU (VWDGR QR SRGUiQ YROYHU D VHU HQMXLFLDGDVSRUORVWULEXQDOHVHVSDxROHV 6REUH HVWH UHTXLVLWR HQ (( 88 VH SODQWHy VL OD SURKLELFLyQ GH double jeopardy DQiORJD D OD SURKLELFLyQ GH bis in idem GHEHUtD DWHQXDUVH HQ UHODFLyQ FRQ ODV SHUVRQDV MXUtGLFDV DO QR VHU ODV PLVPDV VXVFHSWLEOHV GH VXIULU HO HVWDGR GH LQVHJXULGDG \ DQVLHGDG TXH WDO SURKLELFLyQ VXSXHVWDPHQWH SUHWHQGH HYLWDU 6LQ HPEUDJR WHPSUDQDPHQWH OD MXULVSUXGHQFLD QRUWHDPHULFDQD UHFRQRFLy D ODV FRUSRUDFLRQHVFRPRDFUHHGRUDVGHHVWDJDUDQWtD &DEH WDPELpQ SODQWHDUVH VL SDUD DSOLFDU HO SULQFLSLR GH OD SHUVRQDOLGDG DFWLYD KDFH IDOWDTXHODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDWHQJDQQDFLRQDOLGDGHVSDxRODREDVWD FRQTXHODWHQJDXQDGHHOODVSDUDTXHODMXULVGLFFLyQHVSDxRODSXHGDMX]JDUDDPEDV 6REUH HVWH SDUWLFXODU =$5=$/(-26 1,(72 KD HQWHQGLGR TXH VHUtD VXILFLHQWH FRQ TXH XQD GH HOODV IXHVH HVSDxROD SDUD KDELOLWDU OD MXULVGLFFLyQ GH ORV WULEXQDOHV *Ï0(= 25%$1(-$ ( Comentarios a la Ley de Enjuiciamiento Criminal, %RVFK %DUFHORQD 7RPR,,9ROSS +(11,1*3-³7KHFRQXQGUXPRIFRUSRUDWHFULPLQDOOLDELOLW\VHHNLQJDFRQVLVWHQWDSSURDFKWR WKH FRQVWLWXWLRQDO ULJKWV RI FRUSRUDWLRQV LQ FULPLQDO SURVHFXWLRQV´ Tenessee Law Review, Q~P SSSS United States v. Armco Steel Corporation)6XSS6'&DO 80 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HVSDxROHV(VWRLPSOLFDUtDTXHVLXQQDFLRQDOHVSDxROGHOLQTXHHQHOH[WUDQMHURHQ SURYHFKRGHXQDSHUVRQDMXUtGLFDH[WUDQMHUDSRGUtDQDUUDVWUDU DHVWD ~OWLPDDQWHORV WULEXQDOHV HVSDxROHV VLHPSUH TXH VH FXPSOLHVH HO FULWHULR GH OD GREOH LQFULPLQDFLyQ 6LQ HPEDUJR WDOHV DUJXPHQWDFLRQHV QR VH FRPSDUWHQ HQ HVWH WUDEDMRHQODPHGLGDHQTXHSDUWHQGHTXHODFRQH[LGDGGHOLFWLYDHVGHWHUPLQDQWHGH ODMXULVGLFFLyQFXDQGRHQUHDOLGDGFRPR\DVHGLMRDQWHULRUPHQWHVyORSXHGHVHUOR GHODFRPSHWHQFLDREMHWLYD\WHUULWRULDO3RUORWDQWRHQWLHQGRTXH KDELGDFXHQWD GH TXH OD QDFLRQDOLGDG HV XQD FRQGLFLyQ LQGLYLGXDO \ GH TXH HQ HO FDVR GH ODV SHUVRQDV MXUtGLFDV KD\ GRV GHOLWRV LPSXWDGRV D GRV VXMHWRV GLIHUHQWHV FRQ LQGLYLGXDOLGDGSURSLDHQHOVXSXHVWRGHTXHVyORXQRGHORVSHQDOPHQWHUHVSRQVDEOHV RVWHQWH QDFLRQDOLGDG HVSDxROD ~QLFDPHQWH pVWH SRGUi VHU HQMXLFLDGR HQ (VSDxD SRU GHOLWRVFRPHWLGRVHQHOH[WUDQMHUR /RVJUXSRVPXOWLQDFLRQDOHV\HOSULQFLSLRGHSHUVRQDOLGDG 3DUHFH FRQYHQLHQWH UHIHULUVH HQ HVWH SXQWR D ORV JUXSRV GH VRFLHGDGHV PXOWLQDFLRQDOHVHVGHFLUDODVHQWLGDGHVGHGLVWLQWDQDFLRQDOLGDGHQWUHODVTXHH[LVWH XQDUHODFLyQGHGHSHQGHQFLDGHXQDRYDULDVVRFLHGDGHVGHSHQGLHQWHVIUHQWHDRWUD GRPLQDQWH R PDWUL] TXH ODV FRQWUROD \ TXH ODV VRPHWH D XQD GLUHFFLyQ HFRQyPLFD XQLWDULD (O WHPD HV UHDOPHQWH FRPSOHMR SRU OD PXOWLSOLFLGDG GH IRUPDV GH SDUWLFLSDFLyQ \ SRU ORV GLVSDUHV JUDGRV GH FRQWURO TXH SXHGHQ GDUVH HQWUH YDULDV HQWLGDGHV IRUPDOPHQWH LQGHSHQGLHQWHV $KRUD ELHQ QRUPDOPHQWH OR TXH GHILQH DO JUXSR HV SUHFLVDPHQWH OD UHODFLyQ GRPLQDFLyQ R FRQWURO DVt FRPR OD XQLGDG HQ OD GLUHFFLyQ\SRUHQGHHQODWRPDGHGHFLVLRQHVHVWUDWpJLFDV /D GLILFXOWDG GH FRQWURODU D ODV HQWLGDGHV WUDVQDFLRQDOHV SXHGH SUHVHQWDU SUREOHPDV HVSHFtILFRVFRPRFRQVHFXHQFLDGHVXVHxRUtRHFRQyPLFR\GHVXFDSLWDODSiWULGD <D HQ ORV DxRV QRYHQWD 7(55$',//26 %$62&2 OODPDED OD DWHQFLyQ VREUH OD FRPSOHMLGDG MXUtGLFD TXH LPSOLFDED OD DJUXSDFLyQ GH HQWLGDGHV GH GLVWLQWD QDFLRQDOLGDG UHIOH[LRQDQGR VREUH HO KHFKR GH TXH HO JUXSR DFW~D LQFOXVR GHOLFWLYDPHQWHHQYDULRVSDtVHVSHURFDUHQWHGHSHUVRQDOLGDGMXUtGLFDXQLWDULDFRQ OR TXH DGROHFH GH IDOWD GH QDFLRQDOLGDG ~QLFD REVHUYDQGR FyPR HQ HVWRV FDVRV OD GLVSDULGDG GH UHJXODFLRQHV GHQWUR GHO JUXSR SRGUtD VHUYLU SDUD GLOXLU OD UHVSRQVDELOLGDGGHFDGDXQDGHODVHPSUHVDVDJUXSDGDV(VWRXQLGRDVXHQRUPH SRGHU ILQDQFLHUR HFRQyPLFR H LQFOXVR SROtWLFR FRQYLHUWH D ODV HPSUHVDV PXOWLQDFLRQDOHV HQ LPSRUWDQWHV DFWRUHV GHO WUiILFR MXUtGLFR \ HFRQyPLFR PXQGLDO =$5=$/(-261,(72-³/DFRPSHWHQFLDMXGLFLDO«REFLWS *$6&Ï1,1&+$867,)Proceso penal y…REFLWS (QHVWHVHQWLGRVHSURQXQFLD3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS (QHVWHVHQWLGRVHSURQXQFLD0$57,fÏ1&$12*³/DUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDV MXUtGLFDVWUDVQDFLRQDOHV5HIOH[LRQHVVREUHWUHVSUREOHPDV\WUHVSURSXHVWDVGHVROXFLyQ´HQ$$99 0 2QWLYHURV $ORQVR FRRUG La responsabilidad penal de las personas jurídicas. Fortalezas, debilidades y perspectivas de cara al futuro, 7LUDQWOR%ODQFK9DOHQFLDSSS VHxDODQGRWDOHVIDFWRUHVMXQWRFRQODFDSDFLGDGGHWDOHVHQWLGDGHVSDUDILQJLUVXGHVDSDULFLyQFRPR UD]RQHVTXHHYLGHQFLDODGLILFXOWDGGHFRQWURODUDWDOHVHQWLGDGHV &IU7(55$',//26%$62&2-0Derecho penal de la empresa, 0DGULG7URWWDS 81 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO MXVWLILFDQGRTXHGHEDQVHUREMHWRGHHVSHFLDODWHQFLyQSRUSDUWHGHORVUHJXODGRUHV HQ RUGHQ D HYLWDU TXH GHVSODFHQ DO SRGHU S~EOLFR SDUD LPSRQHU VXV LQWHUHVHV SDUWLFXODUHV &DEHQHQHVWHSXQWRGRVLQWHUSUHWDFLRQHVGLYHUJHQWHV8QDSRVLELOLGDGVHUtDHQWHQGHU TXH OD H[LVWHQFLD GHO JUXSR HV LUUHOHYDQWH \ SRU OR WDQWR FDGD HPSUHVD R ILOLDO UHVSRQGH VyOR DQWH ODV DXWRULGDGHV GHO SDtV HQ HO TXH VH HQFXHQWUD IRUPDOPHQWH GRPLFLOLDGD2WUDLQWHUSUHWDFLyQSDVDUtDSRUDWHQGHUDODUHDOLGDGPDWHULDOGHTXHODV ILOLDOHV D SHVDU GH TXH RVWHQWDQ SHUVRQDOLGDG MXUtGLFD SURSLD VH HQFXHQWUDQ YLQFXODGDVDODVRFLHGDGGRPLQDQWH\VRPHWLGDVDXQDGLUHFFLyQHFRQyPLFDFRP~Q (Q HVWH ~OWLPR FDVR HV SRVLEOH TXH OD H[LVWHQFLD GHO JUXSR VH FRQVLGHUH VXILFLHQWH SDUD TXH OD SHUVRQDOLGDG MXUtGLFD QR VXSRQJD XQD EDUUHUD D OD KRUD GH WUDVODGDU OD UHVSRQVDELOLGDG GH OD ILOLDO D OD PDWUL] R WDPELpQ FDEH OD SRVLELOLGDG GH TXH VH DWLHQGDDOJUDGRGHLQVWUXPHQWDOLGDGRDXWRQRPtDGHODILOLDOUHVSHFWRGHVXPDWUL] /D SULPHUD LQWHUSUHWDFLyQ SDUWH GH TXH HQ OD DSOLFDFLyQ GHO SULQFLSLR GH SHUVRQDOLGDGODH[LVWHQFLDGHOJUXSRQRDOWHUDODGHWHUPLQDFLyQGHOUpJLPHQMXUtGLFR GH FDGD XQD GH ODV VRFLHGDGHV TXH OR LQWHJUDQ TXH KDQ GH VHU FRQVLGHUDGDV LQGLYLGXDOPHQWH D HIHFWRV GH GHWHUPLQDU VX QDFLRQDOLGDG (Q GHILQLWLYD OD OH\ QDFLRQDO GH OD VRFLHGDG GRPLQDQWH FDUHFHUtD GH UHOHYDQFLD SDUD FRQRFHU OD QDFLRQDOLGDG GH ODV HQWLGDGHV GRPLQDGDV TXH YHQGUtD GHWHUPLQDGD SRU HO OXJDU HQ TXH ODV PLVPDV VH HQFRQWUDVHQ GRPLFLOLDGDV DUW && (VWD LQWHUSUHWDFLyQ DXQ FXDQGR SRGUtD UHVXOWDU MXUtGLFDPHQWH GHIHQGLEOH HQ YLUWXG GHO SULQFLSLR GH SHUVRQDOLGDG GH OD UHVSRQVDELOLGDG SHQDO \ GH OD LQGLYLGXDOLGDG TXH RWRUJD D XQD HQWLGDG HO KHFKR GH RVWHQWDU SHUVRQDOLGDG MXUtGLFD SURSLD HQFLHUUD SHUYHUVRV LQFHQWLYRV $OJXQDV HPSUHVDV FUHDQ ILOLDOHV R HQWLGDGHV DSDUHQWHPHQWH LQGHSHQGLHQWHV SDUD RSHUDU HQ GLVWLQWRV WHUULWRULRV PXFKDV YHFHV FRQ HO REMHWLYR SULQFLSDO GH VXVWUDHUVH D ODV UHJXODFLRQHV QDFLRQDOHV R GH DSURYHFKDU ODV ODJXQDV OHJDOHVTXHH[LVWHQHQRWURV(VWDGRV(VWDIRUPDGHGLYHUVLILFDFLyQPRWLYDGDSRUOD E~VTXHGD GH LPSXQLGDG HQ HO SDQRUDPD LQWHUQDFLRQDO LPSOLFD XQ FRPSRUWDPLHQWR UHSURFKDEOHTXHGHQRWDXQDYROXQWDGFRQWUDULDDOFXPSOLPLHQWRGHO'HUHFKR\TXH LQFOXVR SRGUtD OOHJDU D FRQVWLWXLU XQ VXSXHVWR GH IUDXGH GH OH\ FXDQGR OD SULQFLSDO PRWLYDFLyQSDUDFUHDUODILOLDOH[WUDQMHUDVHDSUHFLVDPHQWHODFRPLVLyQGHGHOLWRV\ ODHOXVLyQGHODOH\QDFLRQDO 2WUDLQWHUSUHWDFLyQFRQWUDULDDODDQWHULRUVXSRQGUtDDWHQGHUDODXQLGDGPDWHULDOGHO JUXSRHQFXDQWRDVXVGHFLVLRQHVGLUHFWLYDVLJQRUDQGRODLQGHSHQGHQFLDIRUPDOTXH OHVRWRUJDHORVWHQWDUSHUVRQDOLGDGMXUtGLFDSURSLD'HHVWDIRUPDODVRFLHGDGPDWUL] UHVSRQGHUtD SRU ORV GHOLWRV FRPHWLGRV HQ HO H[WUDQMHUR SRU VXV ILOLDOHV $Vt VH FRQVHJXLUtD TXH D WUDYpV GHO YtQFXOR GH OD QDFLRQDOLGDG ODV ILOLDOHV R VXFXUVDOHV H[WUDQMHUDV GH XQD HQWLGDG HVSDxROD TXHGDVHQ VRPHWLGDV D OD OH\ SHQDO \ D OD MXULVGLFFLyQ QDFLRQDO $O ILQ \ DO FDER VX YLQFXODFLyQ HFRQyPLFD GHFLVLRQDO \ RUJiQLFD SRGUtD VHUYLU GH IXQGDPHQWR GH VX UHVSRQVDELOLGDG \ GH QH[R GH FRPSHWHQFLD MXGLFLDO LQWHUQDFLRQDO DXQ FXDQGR GHVDUUROODVHQ VXV DFWLYLGDGHV HQWHUDPHQWH HQ RWUR (VWDGR VLHPSUH TXH OD PDWUL] VH HQFRQWUDVH GRPLFLOLDGD HQ (67(%$1'(/$526$)³&RPSHWHQFLDLQWHUQDFLRQDOGHORVWULEXQDOHVHVSDxROHV«REFLWS 82 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (VSDxD(QHVWHRUGHQGHLGHDVQRFDEHGHVFRQRFHUTXHHO(VWDGRGHQDFLRQDOLGDGGH OD PDWUL] SXHGH REOLJDU D HVWD ~OWLPD D HVWDEOHFHU GHWHUPLQDGRV PHFDQLVPRV GH FRQWURO VREUH OD DFWLYLGDG GH VXV ILOLDOHV H[WUDQMHUDV FRQ OR TXH OD IDOWD GH FRQWURO GHELGRVREUHDTXHOODVSRGUtDIXQGDPHQWDUVXSURSLDFXOSDELOLGDG (QHVWDOtQHDUHVXOWDGHVWDFDEOHHOiPELWRGHDSOLFDFLyQGHODWDQWDVYHFHVUHIHULGD /H\ 62; DSUREDGD HQ ORV (( 88 HQ HO DxR D UHVXOWDV GH ORV HVFiQGDORV (QURQ\:RUOG&RP(VWD/H\IHGHUDOREOLJDDODVILOLDOHVGHODVPXOWLQDFLRQDOHVTXH WLHQHQ VX VHGH HQ HO SDtV DVt FRPR D WRGDV ODV SHUVRQDV MXUtGLFDV TXH FRWL]DQ HQ OD EROVD DPHULFDQD D HVWDEOHFHU XQD VHULH GH FRQWUROHV LQWHUQRV TXH LQFOX\HQ HQWUH RWURVLQIRUPHVSHULyGLFRVFDQDOHVGHGHQXQFLDLQWHUQD\ODH[LVWHQFLDGHXQFRPLWp GH DXGLWRUHVLQWHUQRLQGHSHQGLHQWH(QHVWH VHQWLGR HQ OD VHFFLyQ GH OD /H\ VH VHxDOD H[SUHVDPHQWH TXH OD REOLJDFLyQ GH SUHVHQWDU FLHUWRV LQIRUPHV ILQDQFLHURV SHULyGLFDPHQWH QR VH YHUi DIHFWDGD SRU OD WUDQVIHUHQFLD GHO GRPLFLOLR R GH ODV RILFLQDVGHODHQWLGDGIXHUDGHORV((88 (VWDFXHVWLyQQRHVGHLPSRUWDQFLDPHQRU\VLQSHUMXLFLRGHTXHHOSDtVHQHOTXHVH FRPHWH HO GHOLWR WDPELpQ JRFH GH SRWHVWDG SDUD HQMXLFLDU ORV KHFKRV GHOLFWLYRV OD SHUVHFXFLyQ H[WUDWHUULWRULDO GH OD VRFLHGDG PDWUL] HQ WDOHV FDVRV SDUHFH DFRQVHMDEOH SDUDHYLWDUIUDXGHVGHOH\\IHQyPHQRVGHforum shopping'HKHFKROD2&'(HQVX LQIRUPH DQXDO VREUH SUiFWLFDV FRUUXSWDV GHO DxR GHQXQFLDED OD SDVLYLGDG GH (VSDxD HQ OD SHUVHFXFLyQ GH ORV GHOLWRV GH FRUUXSFLyQ GH VXV HPSUHVDV HQ HO H[WUDQMHURFRQVLVWHQWHVHQHOSDJRGHVRERUQRVDIXQFLRQDULRVS~EOLFRVH[WUDQMHURV (O FLWDGR ,QIRUPH SHGtD D (VSDxD TXH UHYLVDVH VX HQIRTXH JOREDO GHO GHOLWR GH VRERUQR D IXQFLRQDULRV H[WUDQMHURV LQVWDQGR D VXV DXWRULGDGHV D SUHVHQWDU XQ LQIRUPHDQWHVGHILQDOL]DUHODxRSDUDYDORUDUVXVSURJUHVRVHQUHIRUPDUHO&3 \ HQ FRPEDWLU HVWH WLSR GH FRUUXSFLyQ 3XHV ELHQ GH SRFR VLUYH PRGLILFDU OD $VtSXHVODUHJXODFLyQGLVSRQHHQOtQHDVJHQHUDOHVTXHORVWUDVODGRVDOH[WUDQMHURGHOGRPLFLOLRR GH ODV RILFLQDV GH ODV HQWLGDGHV REOLJDGDV SRU OD OH\ QR VXSRQGUiQ QXQFD OD LQDSOLFDFLyQ GH ODV REOLJDFLRQHV \ UHVSRQVDELOLGDGHV GHULYDGDV GH OD PLVPD (Q HVWH VHQWLGR EDMR OD U~EULFD ³Foreign reincorporations have no effect” VHxDODORVLJXLHQWH³Nothing in this section 302 shall be interpreted or applied in any way to allow any issuer to lessen the legal force of the statement required under this section 302, by an issuer having reincorporated or having engaged in any other transaction that resulted in the transfer of the corporate domicile or offices of the issuer from inside the United States to outside of the United States´ (QHVWHVHQWLGROD2&'(HQVX,QIRUPHDQXDOGHODxRTXHOOHYDSRUWtWXORWorking Group on Bribery, Annual report on activities undertaken in 2012GLVSRQLEOHHQKWWSZZZRHFGRUJGDIDQWL EULEHU\$QWL%ULEHU\$QQ5HSSGI ~OWLPD FRQVXOWD SS 'H HVWH ,QIRUPH VH KLFLHURQHFRGLYHUVRVGLDULRVHQFRQFUHWRHO'LDULR0LQXWRVGHHQHURGHSGHVXHGLFLyQ LPSUHVDVHxDODEDTXH³frente a las noventa condenas registradas en EE. UU. por este delito, quince en Alemania y diez en Italia, en España sólo se había investigado siete casos y todos habían sido archivados sin consecuencias. Esos expedientes se referían a investigaciones por sobornos de empresas españolas para lograr suculentos contratos en Costa Rica, Libia, Angola, Marruecos y Letonia por exportaciones de material militar o por violación del programa de la ONU con el Irak de Sadam Husein, que canjeaba petróleo por alimentos. Aunque la OCDE no ha hecho públicos los nombres de las empresas, son conocidos los casos de una filial de Abengoa que pagó algo más de 150.000 euros al expresidente de Costa Rica Miguel Ángel Rodríguez para lograr el contrato de instalación del cableado eléctrico en San José; y de Iberdrola, que a través de su filial de ingeniería Iberinco se gastó 7 millones de euros para lograr la concesión de plantas energéticas en Letonia. El caso más llamativo es el del consorcio europeo de aeronáutica y defensa EADS, que habría invertido unos 115 millones de euros para obtener un contrato de 969 millones´ 83 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO WLSLILFDFLyQGHWDOGHOLWR\DJUDYDUVXVSHQDVVLVHSHUPLWHTXHDWUDYpVGHODFUHDFLyQ GH ILOLDOHV H[WUDQMHUDV ODV VRFLHGDGHV HVSDxRODV SXHGDQ VHJXLU DXPHQWDQGR VXV EHQHILFLRVSRUPHGLRGHWUDPDVFRUUXSWDVHQSDtVHVGHRWUDVODWLWXGHV 8QD VROXFLyQ GH HTXLOLEULR HQWUH HQWHQGHU TXH HO (VWDGR HQ HO TXH VH HQFXHQWUD HVWDEOHFLGD OD PDWUL] RVWHQWD MXULVGLFFLyQ SDUD HQMXLFLDU D WRGDV VXV ILOLDOHV H[WUDQMHUDVRELHQDVXPLUTXHVyORHO(VWDGRHQHOTXHVHHQFXHQWUHGRPLFLOLDGDOD ILOLDOSRGUiH[LJLUOHUHVSRQVDELOLGDGHVSHQDOHVFRQVLVWLUtDHQYDORUDUVLHVWD~OWLPDHV XQPHURLQVWUXPHQWRSDUDODFRPLVLyQGHOGHOLWRSRUODPDWUL]RVLSRUHOFRQWUDULROD DFWXDFLyQ GH OD ILOLDO H[WUDQMHUD SXHGH FRQVLGHUDUVH DXWyQRPD DFWXDQGR HQ HVWH ~OWLPRFDVRHOSULQFLSLRGHSHUVRQDOLGDGFRPREDUUHUDTXHLPSHGLUtDHOWUDVODGRGH ORVDFWRVGHODILOLDODODPDWUL]3RUORWDQWRVLODPDWUL]KDFUHDGRRHVWiXWLOL]DQGR LQVWUXPHQWDOPHQWHDVXVILOLDOHVHQHOH[WUDQMHURSDUDODFRPLVLyQGHGHOLWRV\SDUD HOXGLU VX UHVSRQVDELOLGDG SHQDO HQWRQFHV VH WUDWDUtD GH XQ IUDXGH GH OH\ TXH SHUPLWLUtDUHVSRQVDELOL]DUDODPDWUL]SRUORVDFWRVGHWDOHVHQWLGDGHVLQVWUXPHQWDOHV D WUDYpV GH XQD VXHUWH GH OHYDQWDPLHQWR GH OD SHUVRQDOLGDG MXUtGLFD 6H WUDWDUtD HQ GHILQLWLYDGHUHDOL]DUXQMXLFLRGHLPSXWDFLyQ(QHVWHVHQWLGRFDEHWUDHUDFRODFLyQ OR VHxDODGR SRU HO 76 HQ XQ DVXQWR HQ HO TXH WUHV VRFLHGDGHV SUHWHQGtDQ XVDU VXV SHUVRQDOLGDGHVLQGLYLGXDOHVFRPREDUUHUDSDUDDLVODUVXUHVSRQVDELOLGDGHQHVWHFDVR FLYLO(QWDOVXSXHVWRHO76DSUHFLRTXHODVVRFLHGDGHVTXHFRQVWLWXtDQXQHQWUDPDGR HPSUHVDULDO FRQWURODGR SRU XQD R YDULDV SHUVRQDV FDUHFtDQ GH LQGHSHQGHQFLD SDWULPRQLDO \ GH LQGHSHQGHQFLD HQ VX DFWLYLGDG HFRQyPLFD SRU OR TXH QR FDEtD DFHSWDU TXH RSHUDVHQ FRQ DXWRQRPtD FRQ OR TXH ODV UHVSHFWLYDV SHUVRQDOLGDGHV QR SDVDUtDQ GH FRQVWLWXLU XQD DSDULHQFLD IRUPDO HQ WDQWR TXH VyOR H[LVWLUtD XQD ~QLFD SODWDIRUPD HFRQyPLFD TXH DO XWLOL]DUVH HQ IUDXGH R FRQ SHUMXLFLR GH WHUFHURV QR JR]DUtD GH OD SURWHFFLyQ TXH HO RUGHQDPLHQWR MXUtGLFR RWRUJD D OD SHUVRQDOLGDG VRFLHWDULDLQGLYLGXDO 2WUD SURSXHVWD TXH VH KD KHFKR SDUD FRQWURODU D ODV HQWLGDGHV WUDVQDFLRQDOHV HV OD FUHDFLyQ GH ³un sistema internacional en el que los estados consensuadamente posean instituciones multilaterales que pongan en orden a los corporativos, con un tribunal penal internacional para las personas jurídicas´&RQVLGHURTXHVHWUDWD GH XQD SURSXHVWD ELHQ LQWHQFLRQDGD TXH WHyULFDPHQWH SRGUtD UHVXOWDU ~WLO FRPR UHFXUVRVXEVLGLDULRSDUDDTXHOORVFDVRVHQTXHQRH[LVWLHVHSHUVHFXFLyQHIHFWLYDSRU SDUWHGHODVMXULVGLFFLRQHVQDFLRQDOHV6LQHPEDUJRGHVDIRUWXQDGDPHQWHFUHRTXHHV SRFR IDFWLEOH TXH VH DOFDQFH XQ FRQVHQVR HQ WDO VHQWLGR WHQLHQGR HQ FXHQWD OD KHWHURJHQHLGDG GH ODV UHJXODFLRQHV QDFLRQDOHV HQ FXDQWR D OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV \ OD HVFDVD YROXQWDG SROtWLFD HQ OD SHUVHFXFLyQ GH ODV JUDQGHV FRUSRUDFLRQHV 3RU RWUD SDUWH OD PHUPDGD FDSDFLGDG GHLQYHVWLJDFLyQ \ GH HMHFXFLyQ GH ODV SHQDV GH XQ yUJDQR WHUULWRULDOPHQWH DOHMDGR GHO OXJDU GH FRPLVLyQ GHOGHOLWR\GHOOXJDUHQHOTXHVHORFDOLFHQORVELHQHV\ODVDFWLYLGDGHVGHODHQWLGDG KDUtDLPSUHVFLQGLEOHXQDHVWUHFKDFRODERUDFLyQFRQODVDXWRULGDGHVQDFLRQDOHV 6766DOD6HFFLyQQ~PGHRFWXEUH5-?(QODPLVPDOtQHDOD6$3 %DUFHORQD 6HFFLyQ &LYLO Q~P GH VHSWLHPEUH $& ? WDPELpQ SHUPLWH DSUHFLDUODXQLGDGHQWUHODVHPSUHVDVLQWHJUDQWHVGHXQJUXSRDHIHFWRVGHGHFODUDUVXUHVSRQVDELOLGDG HQ WDQWR TXH ³son unas mismas personas quienes bien de forma directa, bien por medio de otras sociedades, controlan los órganos de administración y el capital de las distintas empresas del grupo, con lo que se asegura una unidad de dirección y de gestión´ 0$57,fÏ1&$12*³/DUHVSRQVDELOLGDGSHQDO«REFLWS 84 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD 3RU ~OWLPR VH GHEH VHxDODU TXH WHQHU ILOLDOHV HQ (VSDxD FXDQGR HO GHOLWR QR VH KD FRPHWLGRQLLQVWUXPHQWDOL]DGRDWUDYpVGHODVPLVPDVQRHVXQYtQFXORGHFRQH[LyQ VXILFLHQWHSDUDMX]JDUDODPDWUL]DOPHQRVDODYLVWDGHODUHJXODFLyQDFWXDO3RUOR WDQWR PLHQWUDV TXH VL OD PDWUL] HVWi GRPLFLOLDGD HQ (VSDxD SXHGH VHU SRVLEOH HQMXLFLDUDVXVILOLDOHVSRUGHOLQTXLUHQHOH[WUDQMHURFXDQGRpVWDVFRQVWLWX\DQPHURV LQVWUXPHQWRV SDUD FRPHWHU GHOLWRV QR FDEUtD HQWHQGHU OD YLQFXODFLyQ HQ VHQWLGR RSXHVWR (Q WDO FDVR VDOYR TXH HO GHOLWR SXHGD HQWHQGHUVH FRPHWLGR HQ (VSDxD HQ DSOLFDFLyQGHORVFULWHULRVut supra H[SXHVWRVODYLQFXODFLyQGHULYDGDGHFRQWDUFRQ XQ HVWDEOHFLPLHQWR R ILOLDO HQ WHUULWRULR HVSDxRO QR SDUHFH VXILFLHQWH SDUD TXH ORV WULEXQDOHV HVSDxROHV HQMXLFLHQ D OD PDWUL] H[WUDQMHUD 3RU HMHPSOR VL XQD PXOWLQDFLRQDO FKLQD FRQVWLWX\H XQD ILOLDO HQ (VSDxD SDUD GHIUDXGDU LPSXHVWRV DO *RELHUQR FKLQR OR UHOHYDQWH SDUD MX]JDU D OD HPSUHVD PXOWLQDFLRQDO FRQ VHGH HQ &KLQDVHUiGHWHUPLQDUVLHOGHOLWRSXHGHFRQVLGHUDUVHFRPHWLGRHQWHUULWRULRHVSDxRO VHJ~QHOFULWHULRGHODXELFXLGDGVLQTXHHOXVRLQVWUXPHQWDOGHVXILOLDOHVSDxRODSDUD GHOLQTXLUVHHULMDHQQH[RGHFRQH[LyQVXILFLHQWH 6LQHPEDUJRVLXQDHPSUHVDHVSDxRODFUHDXQDILOLDOHQ$QGRUUDFRQODILQDOLGDGGH HYDGLU LPSXHVWRV R HQ 'XEiL FRQ OD ILQDOLGDG GH H[SORWDU D VXV WUDEDMDGRUHV OD MXVWLFLD HVSDxROD GHEHUtD WHQHU PHGLRV SDUD HQMXLFLDU WDOHV FRQGXFWDV LOtFLWDV FRPHWLGDVHQHOH[WUDQMHURSRUODVHQWLGDGHVHVSDxRODVFULPLQDOPHQWHUHVSRQVDEOHV LQFOXVRFXDQGRQRVHFXPSOLHVHHOUHTXLVLWRGHODGREOHWLSLILFDFLyQ(QHVWHVHQWLGR SRGUtD VHUYLU GH HMHPSOR OD UHJXODFLyQ GH OD )&3$ TXH VH DSOLFD QR VyOR D ODV FRUSRUDFLRQHVHVWDGRXQLGHQVHVHVWRHVODVRUJDQL]DGDVEDMRODOHJLVODFLyQDPHULFDQD R DTXHOODV FX\R FHQWUR GH DFWLYLGDG SULQFLSDO VH HQFXHQWUD HQ (VWDGRV 8QLGRV VLQR WDPELpQ VXV ILOLDOHV H[WUDQMHUDV LQGHSHQGLHQWHPHQWH GH GRQGH VH HQFXHQWUHQ HVWDEOHFLGDV\GHOOXJDUHQTXHGHVDUUROOHQVXVRSHUDFLRQHV 3UREOHPDV TXH SODQWHD HO SULQFLSLR GH QDFLRQDOLGDG DSOLFDGR D ODV SHUVRQDVMXUtGLFDV\SURSXHVWDVGHlege ferenda +DVWD DKRUD VH KDQ LQWHQWDGR GHWHUPLQDU ODV FRQVHFXHQFLDV GH DSOLFDU OD UHJXODFLyQ SRVLWLYDFRQWHQLGDHQDODUW/23-DODVSHUVRQDVMXUtGLFDVFRPRQXHYRVVXMHWRV SDVLYRVGHOSURFHVRSHQDO/DFRQFOXVLyQDOFDQ]DGDHVODVLJXLHQWHDTXHOODVSHUVRQDV MXUtGLFDVGRPLFLOLDGDVHQ(VSDxDWLHQHQQDFLRQDOLGDGHVSDxROD\SRUORWDQWRSXHGHQ VHU MX]JDGDVSRUORVWULEXQDOHVHVSDxROHVDXQ FXDQGR GHOLQFDQHQHO H[WUDQMHUR /R PLVPRFDEHVHxDODUHQUHODFLyQFRQDTXHOODVHQWLGDGHV H[WUDQMHUDV TXH WUDVODGHQ VX GRPLFLOLR D (VSDxD WUDV OD FRPLVLyQ GH XQ GHOLWR HQ HO H[WUDQMHUR HQ WDQWR TXH HQ YLUWXG GH WDO RSHUDFLyQ VRFLHWDULD DGTXLHUDQ QDFLRQDOLGDG HVSDxROD ,JXDOPHQWH HO SULQFLSLRGHODQDFLRQDOLGDGSHUPLWHH[WHQGHUODMXULVGLFFLyQHVSDxRODDODVHQWLGDGHV H[WUDQMHUDVSHUWHQHFLHQWHVDXQJUXSRFX\DPDWUL]VHKDOOHGRPLFLOLDGDHQ(VSDxDDO PHQRV FXDQGR HQ OD FUHDFLyQ GH OD ILOLDO VH DSUHFLH IUDXGH GH OH\ SRU HQFRQWUDUVH SUHRUGHQDGD D HOXGLU OD UHVSRQVDELOLGDG SHQDO R FXDQGR VH WUDWH GH XQ PHUR (67(%$1'(/$526$)³&RPSHWHQFLDLQWHUQDFLRQDOGHORVWULEXQDOHVHVSDxROHV«REFLWS 86&GG 85 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO LQVWUXPHQWR GH OD PDWUL] SDUD GHVDUUROODU VXV SURSyVLWRV GHOLFWLYRV HQ HO H[WUDQMHUR VLQDXWRQRPtDSURSLD &DEHSUHJXQWDUVHOOHJDGRVDHVWHSXQWRVLORVUHVXOWDGRVTXHSURSRUFLRQDHOFULWHULR GH OD QDFLRQDOLGDG UHVXOWDQ R QR DGHFXDGRV SDUD XQD HIHFWLYD SHUVHFXFLyQ H[WUDWHUULWRULDO GH ODV SHUVRQDV MXUtGLFDV SHQDOPHQWH UHVSRQVDEOHV /RV SUREOHPDV TXHHQPLRSLQLyQSODQWHDODDSOLFDFLyQGHWDOFULWHULRDODVSHUVRQDVMXUtGLFDVVRQ ORVVLJXLHQWHV (QSULPHUOXJDUODVXMHFLyQDODMXULVGLFFLyQHVSDxRODTXHGDDGLVSRVLFLyQGH ORV SDUWLFXODUHV TXH SXHGHQ GHFLGLU HVWUDWpJLFDPHQWH HVWDEOHFHU HO GRPLFLOLR VRFLDO GH OD HQWLGDG \ SRU WDQWR VX QDFLRQDOLGDG HQ XQ (VWDGR GLVWLQWR FX\D OHJLVODFLyQ SHQDO OHV UHVXOWH PiV IDYRUDEOH ,QFOXVR SDUD H[LPLUVH GHOLEHUDGDPHQWH GH VHU MX]JDGRVSRUORVWULEXQDOHVHVSDxROHVSRGUtDQWUDVODGDUVXGRPLFLOLRDOH[WUDQMHUR \DTXHOD/H\VyORLPSLGHUHDOL]DUWDORSHUDFLyQDODVHQWLGDGHVTXHVHHQFXHQWUDQHQ OLTXLGDFLyQRFRQFXUVRGHDFUHHGRUHVDUW/0(60SHURQRGLFHQDGDGHODV VRFLHGDGHVLQYHVWLJDGDVHQFDXVDGDVRDFXVDGDVHQXQSURFHVRSHQDO (Q VHJXQGR OXJDU SDUD HO FDVR GH ODV VRFLHGDGHV TXH DXQ WHQLHQGR VX SULQFLSDO HVWDEOHFLPLHQWR R H[SORWDFLyQ HQ (VSDxD VH HQFXHQWUDQ IRUPDOPHQWH GRPLFLOLDGDVHQHOH[WUDQMHURODUHJXODFLyQSRGUtDSODQWHDUDOJXQDV LQFHUWLGXPEUHV (QYLUWXGGHORVDUWV\75/6&WDOHVHQWLGDGHVSXHGHQVHUFRQVLGHUDGDVSRUORV WHUFHURV FRPR VL HVWXYLHVHQ GRPLFLOLDGDV HQ (VSDxD GH OR FXDO FDEH GHGXFLU TXH WDPELpQSXHGHQVHUFRQVLGHUDGDVGHQDFLRQDOLGDGHVSDxROD$XQTXHWDOLQWHUSUHWDFLyQ HVSRVLEOHGHVGHOXHJRQRUHVXOWDFODUD\HYLGHQWHFRPRFDEUtDHVSHUDUGHODVQRUPDV TXH UHJXODQ ORV OtPLWHV GH OD MXULVGLFFLyQ &DEH UHFRUGDU HQ HVWH SXQWR TXH OD SRWHVWDGMXULVGLFFLRQDOFRQVWLWX\HXQSUHVXSXHVWRGHOSURFHVRFX\DDXVHQFLDSXHGH WUDHUFRPRFRQVHFXHQFLDODQXOLGDGSOHQRGHUHFKRGHOPLVPRDUW/23-FRQ ORTXHSRGUtDYHUVHDIHFWDGRHOHMHUFLFLRGHOGHUHFKRIXQGDPHQWDODODWXWHODMXGLFLDO HIHFWLYD (QWHUFHUOXJDUHOFULWHULRGHODSHUVRQDOLGDGSXHGHSUHVHQWDUSUREOHPDVSDUD SHUVHJXLU ORV GHOLWRV FRPHWLGRV SRU IRUPDV VRFLHWDULDV GH 'HUHFKR HXURSHR WDOHV FRPROD$JUXSDFLyQ(FRQyPLFDGH,QWHUpV(XURSHROD6RFLHGDG$QyQLPD(XURSHD 6( R OD 6RFLHGDG &RRSHUDWLYD (XURSHD TXH FDUHFHQ GH XQD GHWHUPLQDGD QDFLRQDOLGDG $XQTXH SRGUtD LQWHUSUHWDUVH TXH HO (VWDGR 0LHPEUR HQ HO TXH OD HQWLGDGWLHQHVXGRPLFLOLRTXHHQSULQFLSLRGHELHUDFRLQFLGLUFRQHO(VWDGRHQHOTXH VH XELFD VX DGPLQLVWUDFLyQ FHQWUDO DUW (VWDWXWR GH OD 6( HV HO GH VX QDFLRQDOLGDGORVSUREOHPDVVXUJHQFXDQGRVHSURGXFHQWUDVODGRVGHGRPLFLOLRHQWUH (VWDGRV3RUHMHPSORHQHOFDVRGHOD6(pVWDSXHGHWUDVODGDUVXGRPLFLOLRVRFLDOGH XQ (VWDGR 0LHPEUR D RWUR FRQ UHODWLYD IDFLOLGDG DUW (VWDWXWR GH OD 6( (Q HVWH (67(%$1'(/$526$)³&RPSHWHQFLDLQWHUQDFLRQDOGHORVWULEXQDOHVHVSDxROHV«REFLWS ËGHPS 5HJODPHQWR&(Q~PGHO&RQVHMRGHGHRFWXEUHGHSRUHOTXHVHDSUXHEDHO (VWDWXWRGHOD6RFLHGDG$QyQLPD(XURSHD'28(Q~PGHGHQRYLHPEUHGHSiJLQDV D5HI'28(/ 86 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD FDVRSXHGHKDEHUGLYHUJHQFLDVWHPSRUDOHVHQWUHHO(VWDGRHQHOTXHVHHQFXHQWUHHO GRPLFLOLR \ OD DGPLQLVWUDFLyQ FHQWUDO DUW (VWDWXWR GH OD 6( GDGR TXH HO GRPLFLOLRLQLFLDOVHJXLUiVXUWLHQGRHIHFWRVSDUDWHUFHURVPLHQWUDVQRVHGpGHEDMDHQ HO UHJLVWUR DUW (VWDWXWR GH OD 6( \ OD DXWRULGDG FRPSHWHQWH GHO (VWDGR HQ HO TXH VH HQFRQWUDED HO GRPLFLOLR LQLFLDO SRGUi VROLFLWDU GHQWUR GH XQ GHWHUPLQDGR SOD]RTXHHOWUDVODGRQRVXSRQJDXQFDPELRHQODOHJLVODFLyQDSOLFDEOHVLFRQFXUUHQ UD]RQHV GH LQWHUpV S~EOLFR SDUD HOOR DUW (VWDWXWR GH OD 6( (VWD UHJXODFLyQ SXHGHGLILFXOWDUODGHWHUPLQDFLyQGHODQDFLRQDOLGDGGHODHQWLGDGHQXQGHWHUPLQDGR PRPHQWR\SXHGHSURYRFDUFRQIOLFWRVHQWUHMXULVGLFFLRQHV (Q FXDUWR \ ~OWLPR OXJDU KD\ TXH WHQHU HQ FXHQWD TXH HQ HO 'HUHFKR FRPSDUDGR ORV FULWHULRV GH DWULEXFLyQ GH QDFLRQDOLGDG D ODV SHUVRQDV MXUtGLFDV VH VXVWHQWDQ HQ QH[RV YDULDGRV \ D PHQXGR FRQWUDSXHVWRV 6HPHMDQWH YDULHGDG GH FULWHULRV SXHGH GDU OXJDU D FRQIOLFWRV SRVLWLYRV GH IRUPD TXH XQD PLVPD SHUVRQD MXUtGLFDVHDFRQVLGHUDGDDXQWLHPSRQDFLRQDOGHGRV(VWDGRV'HOPLVPRPRGRHO KHFKRGHTXHODPD\RUSDUWHGHORVRUGHQDPLHQWRVH[WUDQMHURVDVtFRPRODVQRUPDV FRPXQLWDULDV HPSOHHQ FULWHULRV GH FRQH[LyQ GLVWLQWRV DO GH OD QDFLRQDOLGDG SDUD HVWDEOHFHUODH[WHQVLyQGHODMXULVGLFFLyQSHQDOHQUHODFLyQFRQODVSHUVRQDVMXUtGLFDV SXHGH LPSOLFDU FLHUWRV SUREOHPDV GH FRPSDWLELOLGDG HQWUH ODV OH\HV GH FRPSHWHQFLD MXGLFLDOLQWHUQDFLRQDOSHQDOHVSDxRODV\H[WUDQMHUDVFRQORVFRQVLJXLHQWHVFRQIOLFWRV GHMXULVGLFFLyQ (Q FRQFOXVLyQ FDEH VHxDODU TXH HO FULWHULR GH OD QDFLRQDOLGDG HQ YLVWD GH OD GHWHUPLQDFLyQTXHGHODPLVPDKDFHHODUW&&SDUDODVSHUVRQDVMXUtGLFDVSXHGH UHVXOWDU DGHFXDGR FRPR FULWHULR GH GHWHUPLQDFLyQ GH OD MXULVGLFFLyQ 3RU OR WDQWR SRGUtD UHVXOWDU DFRQVHMDEOH TXH GH lege ferenda, WDO FULWHULR IXHVH FRPSOHPHQWDGR FRQ RWUR X RWURV TXH DWLHQGDQ D OD UHDOLGDG GH TXH KD\ VRFLHGDGHV YLQFXODGDV FRQ (VSDxD GH PRGR GLVWLQWRV D OD QDFLRQDOLGDG \ TXH GHEHUtDQ VHU MX]JDGDV SRU ORV WULEXQDOHV HVSDxROHV FRPR SRU HMHPSOR D ODV VRFLHGDGHV GH 'HUHFKR HXURSHR GRPLFLOLDGDVHQ(VSDxDEODVHQWLGDGHVTXHWLHQHQVXVHGHGHGLUHFFLyQHIHFWLYDR DGPLQLVWUDFLyQ FHQWUDO HQ (VSDxD F ODV SHUVRQDV MXUtGLFDV TXH GHVDUUROODQ VX DFWLYLGDGSULQFLSDOHQ(VSDxDGODVHQWLGDGHVTXHWLHQHQ\RH[SORWDQHQWHUULWRULR HVSDxRO OD PD\RU SDUWH GH VXV ELHQHV \ DFWLYRV \ H ODV ILOLDOHV H[WUDQMHUDV GH PXOWLQDFLRQDOHVGRPLFLOLDGDVHQ(VSDxD (QHVWHVHQWLGR)(51È1'(=52=$6-&6È1&+(=/25(1=26Derecho Internacional Privado…REFLWSSSRQHQFRPRHMHPSORVGH(VWDGRVTXHVLJXHQHOFULWHULRGHODVHGHUHDO D )UDQFLD %pOJLFD $OHPDQLD R /X[HPEXUJR IUHQWH D ORV TXH XVDQ FRPR QH[R SDUD GHWHUPLQDU OD QDFLRQDOLGDGHOOXJDUGHFRQVWLWXFLyQRLQFRUSRUDFLyQWDOHVFRPR5HLQR8QLGR,UODQGD\'LQDPDUFD $OJXQRV GH HVWRV FULWHULRV VRQ ORV SUHYLVWRV HQ HO DUW /H\ GH GH QRYLHPEUH GHO ,PSXHVWR VREUH 6RFLHGDGHV VHJ~Q HO FXDO ³ Se considerarán residentes en territorio español las entidades en las que concurra alguno de los siguientes requisitos: a) Que se hubieran constituido conforme a las leyes españolas. b) Que tengan su domicilio social en territorio español. c) Que tengan su sede de dirección efectiva en territorio español. A estos efectos, se entenderá que una entidad tiene su sede de dirección efectiva en territorio español cuando en él radique la dirección y control del conjunto de sus actividades. La Administración tributaria podrá presumir que una entidad radicada en algún país o territorio de nula tributación, tiene su residencia en territorio español cuando sus activos principales, directa o indirectamente, consistan en bienes situados o derechos que se cumplan o ejerciten en territorio español, o cuando su actividad principal se desarrolle en éste, salvo que dicha entidad acredite que su dirección y efectiva gestión tienen lugar en aquel país o territorio, así como que la constitución y operativa de la entidad responde a motivos económicos 87 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO (OSULQFLSLRGHGHIHQVDGHORVLQWHUHVHVQDFLRQDOHV (OSULQFLSLRGHGHIHQVDGHORVLQWHUHVHVQDFLRQDOHVDSDUHFHFRQVDJUDGRHQHODUW /23- UHFRJLHQGR XQ OLVWDGR GH GHOLWRV TXH SRU VX FRQH[LyQ FRQ ELHQHV MXUtGLFRV YLQFXODGRVDGHWHUPLQDGRVLQWHUHVHVQDFLRQDOHVVHHVWLPDTXHRWURV(VWDGRVSXHGHQ QR HVWDU LQWHUHVDGRV HQ UHSULPLU (O SUHFHSWR GLFH OLWHUDOPHQWH TXH ³conocerá la jurisdicción española de los hechos cometidos por españoles o extranjeros fuera del territorio nacional cuando sean susceptibles de tipificarse, según la ley española, como algunos de los siguientes delitos´ < D FRQWLQXDFLyQ UHILHUH XQD VHULH GH GHOLWRVDOJXQRVGHORVFXDOHVVRQLPSXWDEOHVDODVSHUVRQDVMXUtGLFDV 3DUD H[WHQGHU HVWH FULWHULR D ODV SHUVRQDV MXUtGLFDV HV QHFHVDULR LQWHUSUHWDU WDO GLVSRVLFLyQHQWHQGLHQGRTXHODMXULVGLFFLyQHVSDxRODHVWiIDFXOWDGDSDUDFRQRFHUGH WRGDV ODV UHVSRQVDELOLGDGHV SHQDOHV TXH VHJ~Q OD OH\ HVSDxROD VH GHULYHQ GH WDOHV KHFKRVHQFXHVWLyQ\QRVyORSDUDHQMXLFLDUODUHVSRQVDELOLGDGGHODXWRUPDWHULDOGH ORV PLVPRV 7DO LQWHUSUHWDFLyQ HV FRKHUHQWH FRQ OD ILQDOLGDG \OD OLWHUDOLGDG GHO DUW /23-TXHFRQVLGHUDLQGLIHUHQWHTXLHQGHOLQTXH\GyQGHVLHQGRHOGDWRHVHQFLDO HOGHOLWRGHTXHVHWUDWHTXHDWDFDDELHQHVMXUtGLFRVGHLQWHUpVQDFLRQDO 'H ORV GHOLWRV TXH ILJXUDQ HQ HVD OLVWD VyOR SXHGHQ VHU LPSXWDGRV D ODV SHUVRQDV MXUtGLFDV GH DFXHUGR FRQ HO VLVWHPD numerus clausus SRU HO TXH KD RSWDGR HO OHJLVODGRU DOJXQRV GHOLWRV FRQWUD OD $GPLQLVWUDFLyQ 3~EOLFD HVSDxROD DUW K /23-WDOHVFRPRHOFRKHFKRELV&3\HOWUiILFRGHLQIOXHQFLDVDUW&3 TXH VLHQGR SHUSHWUDGRV HQ HO H[WUDQMHUR SRU SHUVRQDV MXUtGLFDV QDFLRQDOHV R H[WUDQMHUDVSRGUtDQVHUHQMXLFLDGRVSRUORVWULEXQDOHVHVSDxROHV válidos y razones empresariales sustantivas distintas de la gestión de valores u otros activos. 2. El domicilio fiscal de los contribuyentes residentes en territorio español será el de su domicilio social, siempre que en él esté efectivamente centralizada la gestión administrativa y la dirección de sus negocios. En otro caso, se atenderá al lugar en que se realice dicha gestión o dirección. En los supuestos en que no pueda establecerse el lugar del domicilio fiscal, de acuerdo con los criterios anteriores, prevalecerá aquél donde radique el mayor valor del inmovilizado´ (QFXDQWRDODUHIHUHQFLDGHODSGRHGHODUW/23-DODIDOVLILFDFLyQGHPRQHGDHVSDxROD\VX H[SHGLFLyQKD\TXHFRQFOXLUTXHODPLVPDKDTXHGDGRREVROHWD\GHURJDGDFRQODVXVWLWXFLyQGHOD SHVHWD SRU HO HXUR $O QR H[LVWLU XQD PRQHGD SURSLDPHQWH HVSDxROD \ WHQLHQGR HQ FXHQWD HO IXQGDPHQWRGHOSULQFLSLRGHGHIHQVDTXHVHEDVDHQDWULEXLUDODMXULVGLFFLyQHVSDxRODODSRWHVWDGGH FDVWLJDUDTXHOODVFRQGXFWDVTXHSRUDIHFWDUSURSLDPHQWHDOFUpGLWRRORVLQWHUHVHVQDFLRQDOHVQRYDQD VHUSUHYLVLEOHPHQWHSHUVHJXLGDVSRURWURV(VWDGRVGHFDHHOIXQGDPHQWRGHWDODWULEXFLyQ$QWHVGHOD UHIRUPD LQWURGXFLGD SRU OD /2GH GH PDU]R SRU ODTXH VH PRGLILFD HO &3 DXQ FXDQGR SXGLHUD DUJXPHQWDUVH OD VXEVLVWHQFLD GH WDO DWULEXFLyQ D OD MXULVGLFFLyQ HVSDxROD H[LVWtD RWUR LQFRQYHQLHQWH HQ HO FDVR GH ODV SHUVRQDV MXUtGLFDV HQ WDQWR TXH HQ UHODFLyQ FRQ HO GHOLWR GH IDOVLILFDFLyQGHPRQHGDHODUW&3QRHVWDEOHFtDODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV VLQRTXHPDQWHQtDODUHIHUHQFLDJHQpULFDDODUW&3HQHOTXHSHUYLYHQODVDQWLJXDVFRQVHFXHQFLDV DFFHVRULDVTXHDXQTXHWLHQHQXQFRQWHQLGRLGpQWLFRDODVSHQDVSUHYLVWDVHQHODUW&3VRQGH QDWXUDOH]D LQFLHUWD \ SRU OR WDQWR QR SHUPLWHQ GHWHUPLQDU FODUDPHQWH VL ORV HQWHV VLQ SHUVRQDOLGDG MXUtGLFD SDVLEOHV GH WDOHV FRQVHFXHQFLDV MXUtGLFDV GHO GHOLWR VRQ HQ VHQWLGR HVWULFWR criminalmente responsablesRQR6LQHPEDUJROD~OWLPDUHIRUPDGHO&3KDLQWURGXFLGRXQDSGRHQHOFLWDGRDUW &3HQHOTXHVHSUHYpHVSHFtILFDPHQWHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV $VtORFRQVWDWD*$6&Ï1,1&+$867,)Proceso penal y…REFLWS 88 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (OFRQRFLPLHQWRGHWDOHVGHOLWRVSRUODMXULVGLFFLyQHVSDxRODVHFRQGLFLRQDDOUHVSHWR GHO ne bis in idemSRUORTXHHVSUHFLVRTXHHOSUHVXQWRGHOLQFXHQWHHQHVWHFDVROD SHUVRQDMXUtGLFDQRKD\DVLGRDEVXHOWRLQGXOWDGRRSHQDGRHQHOH[WUDQMHUR6LHQGR LQGLIHUHQWHDHVWRVHIHFWRVTXHRWUR(VWDGRKD\DMX]JDGRDXQDGHWHUPLQDGDSHUVRQD ItVLFD SRU WDOHV KHFKRV GDGR TXH HQ WDO FDVR QR FRQFXUULUtD OD LGHQWLGDG VXEMHWLYD SUHFLVDSDUDDSUHFLDUbis in ídem (OSULQFLSLRGHMXVWLFLDXQLYHUVDO 3RU ~OWLPR HQ DSOLFDFLyQ GHO SULQFLSLR GH MXVWLFLD XQLYHUVDO SUHYLVWR HQ HO DUW /23-UHVXOWDUtDFRPSHWHQWHODMXULVGLFFLyQHVSDxRODSDUDFRQRFHUGHFLHUWRVGHOLWRV FRPHWLGRVSRUHVSDxROHVRH[WUDQMHURVIXHUDGHOWHUULWRULRQDFLRQDO(OIXQGDPHQWR TXH VXE\DFH HQ HVWH SULQFLSLR UDGLFD HQ OD FRQVLGHUDFLyQ GH WDOHV GHOLWRV FRPR HVSHFLDOPHQWH OHVLYRV SDUD OD FRPXQLGDG LQWHUQDFLRQDO \ SUHFLVDPHQWH SRU HOOR OD JHQHUDOLGDG GH ORV (VWDGRV HVWi FRPSURPHWLGD HQ VX UHSUHVLyQ PiV DOOi GH VXV IURQWHUDVQDFLRQDOHV &RQODUHIRUPDRSHUDGDSRUOD/2GHGHPDU]RGHPRGLILFDFLyQGHOD /23- UHODWLYD D OD MXVWLFLD XQLYHUVDO HVWH SULQFLSLR KD TXHGDGR DEVROXWDPHQWH GHVQDWXUDOL]DGR/DODUJD\FRQIXVDUHJXODFLyQLQWURGXFLGDSRUODFLWDGDOH\YLHQHD FRQGLFLRQDU HQ FLHUWRV FDVRV OD SHUVHFXFLyQ GH WDOHV GHOLWRV FDUDFWHUL]DGRV SRU OD HVSHFLDOVHQVLELOLGDGTXHGHVSLHUWDQHQHOVHQRGHODFRPXQLGDGLQWHUQDFLRQDODTXH VX DXWRU RVWHQWH QDFLRQDOLGDG HVSDxRODFRQ OR TXH OD UHJXODFLyQ UHVXOWD UHGXQGDQWH HQUHODFLyQFRQHODUW/23-TXHDWULEX\HFRQFDUiFWHUJHQHUDOFRPRVHVHxDOy ut supra, MXULVGLFFLyQDORVWULEXQDOHVHVSDxROHVSDUDFRQRFHUGHORVGHOLWRVFRPHWLGRV SRUHVSDxROHVFRQODGLIHUHQFLDGHTXHFXDQGRHOIXQGDPHQWRGHODMXULVGLFFLyQHVOD QDFLRQDOLGDG VH H[LJH HO UHTXLVLWR GH OD GREOH WLSLILFDFLyQ \ FXDQGR HV OD MXVWLFLD XQLYHUVDOQR (QWUH ODV ILJXUDV GHOLFWLYDV VHxDODGDV HQ HVWH SUHFHSWR KD\ YDULDV LPSXWDEOHV D ODV SHUVRQDVMXUtGLFDV(QSDUWLFXODU /RV GHOLWRV GH WHUURULVPR WUiILFR LOHJDO GH GURJDV Wy[LFDV HVWXSHIDFLHQWHV R VXVWDQFLDVSVLFRWUySLFDVWUDWDGHVHUHVKXPDQRV\FRQWUDORVGHUHFKRVGHORV FLXGDGDQRV H[WUDQMHURV HQ ORV VXSXHVWRV SUHYLVWRV HQ ORV WUDWDGRV UDWLILFDGRV SRU (VSDxD R HQ DFWRV QRUPDWLYRV GH XQD 2UJDQL]DFLyQ ,QWHUQDFLRQDO GH OD TXH(VSDxDVHDSDUWHDUWG/23- ,JXDOPHQWHVHUiQSHUVHJXLEOHVHQ(VSDxDORVGHOLWRVGHWHUURULVPRDUW H/23-ORVGHOLWRVFRQWUDODOLEHUWDGHLQGHPQLGDGVH[XDOFRPHWLGRVVREUH 6REUHODUHFLHQWHUHIRUPDGHODMXVWLFLDXQLYHUVDOYHU3e5(=&58=0$57Ë1$-)(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5* - / Derecho Procesal…REFLWSS 89 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO YtFWLPDV PHQRUHV GH HGDG DUW N /23- ORV GHOLWRV GH WUDWD GH VHUHV KXPDQRVDUWP/23-ORVGHOLWRVGHFRUUXSFLyQHQWUHSDUWLFXODUHVRHQ ODVWUDQVDFFLRQHVHFRQyPLFDVLQWHUQDFLRQDOHVDUWQ/23-\ORVGHOLWRV UHJXODGRVHQHO&RQYHQLRGHO&RQVHMRGH(XURSDGHGHRFWXEUHGH VREUHIDOVLILFDFLyQGHSURGXFWRVPpGLFRV\GHOLWRVTXHVXSRQJDQXQDDPHQD]D SDUD OD VDOXG S~EOLFD DUW R /23- FXDQGR HO SURFHGLPLHQWR VH GLULMD FRQWUD XQ HVSDxRO XQ UHVLGHQWH HQ (VSDxD R contra una persona jurídica, empresa, organización, grupos o cualquier otra clase de entidades o agrupaciones de personas que tengan su sede o domicilio social en España (QFXDQWRDORVGHOLWRVcontenidos en el Convenio sobre la protección física de materiales nucleares hecho en Viena y Nueva York el 3 de marzo de 1980, HQWUH ORV TXH VH HQFRQWUDUtDQ GHOLWRV UHODWLYRV D OD HQHUJtD QXFOHDU \ ODV UDGLDFLRQHVLRQL]DQWHV\ORVGHULHVJRSURYRFDGRVSRUH[SORVLYRVWLSLILFDGRV UHVSHFWLYDPHQWHHQORVDUWV\HLPSXWDEOHVDODVSHUVRQDVMXUtGLFDV VHUiQSHUVHJXLEOHVHQ(VSDxDsiempre que el delito se haya cometido por un ciudadano español.(QHVWHFDVRSRUORWDQWRVHUtDSUHFLVRTXHDODXWRUGHO GHOLWRWXYLHVHQDFLRQDOLGDGHVSDxRODHQWDQWRTXHHQHOWpUPLQRFLXGDGDQRQR SDUHFHTXHSXHGDQHQWHQGHUVHLQFOXLGDVDODVSHUVRQDVMXUtGLFDV &DEHHQWHQGHUSRUORWDQWRTXHVyORVHSRGUiSURFHGHUSRUODFRPLVLyQGHORVGHOLWRV FLWDGRVFRQWUDSHUVRQDVMXUtGLFDVTXHWHQJDQVXVHGHRGRPLFLOLRVRFLDOHQ(VSDxDOR TXHHQWpUPLQRVJHQHUDOHVWDO\FRPRVHHVSHFLILFyut supra, LPSOLFDTXHODHQWLGDG WHQGUi QDFLRQDOLGDG HVSDxROD VLQ TXH HQ HVWH FDVR VHD SUHFLVR TXH VH FXPSOD HO UHTXLVLWRGHODGREOHWLSLILFDFLyQDXQTXHVtVHH[LJHLQWHUSRVLFLyQGHTXHUHOODSRUHO DJUDYLDGRRSRUHO0)\TXHQRVHKD\DLQLFLDGRXQSURFHGLPLHQWRSDUDLQYHVWLJDUR HQMXLFLDU HO GHOLWR SRU XQD LQVWDQFLD LQWHUQDFLRQDO R SRU ORV WULEXQDOHV GHO OXJDU GH FRPLVLyQGHOPLVPRRORVGHO(VWDGRGHQDFLRQDOLGDGGHVXSUHVXQWRDXWRU (Q UHODFLyQ FRQ HVWH ~OWLPR UHTXLVLWR TXH SUHWHQGH HYLWDU FRQIOLFWRV HQWUH MXULVGLFFLRQHV VREHUDQDV \ SUREOHPDV GH ne bis in idem LQWHUQDFLRQDO UHVXOWD QHFHVDULRDFODUDUTXHQRGHEHUtDH[LVWLUXQLPSHGLPHQWRSDUDHQMXLFLDUHQ(VSDxDD XQD SHUVRQD MXUtGLFD SRU KHFKRV TXH HVWiQ VLHQGR SHUVHJXLGRV SRU XQD LQVWDQFLD VXSUDQDFLRQDORSRURWUR(VWDGRFXDQGRHQWDOHVIRURVMXULVGLFFLRQDOHVVyORVHYDD SURFHGHUFRQWUDODVSHUVRQDVItVLFDVUHVSRQVDEOHVSRUQRUHFRQRFHUVHHQWDOHVIRURV ODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVFRPRRFXUUHSRUHMHPSORFRQOD 73, TXH HMHUFH VX FRPSHWHQFLD H[FOXVLYDPHQWH VREUH SHUVRQDV ItVLFDV DUW (VWDWXWRGH5RPD 6HJ~Q/Ï3(=%$5-$'(48,52*$-Tratado de Derecho Procesal Penal7RPR,«REFLW SS\VyORODIXQGDPHQWDFLyQHQHO'HUHFKRGHORV7UDWDGRVSXHGHOHJLWLPDUXQDDFWXDFLyQHQ DSOLFDFLyQ GHO SULQFLSLR GH MXVWLFLD XQLYHUVDO \D TXH PLHQWUDV ORV SULQFLSLR GH SHUVRQDOLGDG \ GH GHIHQVDWLHQHQVXOHJLWLPDFLyQRVXSXQWRGHFRQH[LyQELHQHQODQDFLRQDOLGDGELHQHQODGHIHQVDGHO (VWDGR HO SULQFLSLR GH MXVWLFLD XQLYHUVDO SRU HO FRQWUDULR QHFHVLWD EXVFDU VX OHJLWLPDFLyQ HQ RWUD IXHQWH MXUtGLFD HQ HVWH FDVR H[WHUQD FRPR VRQ ORV 7UDWDGRV LQWHUQDFLRQDOHV WRGD YH] TXH QR FRUUHVSRQGH D QLQJ~Q (VWDGR HQ SDUWLFXODU RFXSDUVH XQLODWHUDOPHQWH GH HVWDELOL]DU HO RUGHQ UHFXUULHQGRDO'HUHFKR3HQDOFRQWUDWRGRV\HQWRGRHOPXQGR 90 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD /DVUHVSRQVDELOLGDGHVGHODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDVRQLQGLYLGXDOHVDXQ FXDQGRDPERVVXMHWRVUHVSRQGDQSRUKHFKRVSDUFLDOPHQWHFRLQFLGHQWHVSRUORTXHVH WUDWDGHGRVREMHWRVSURFHVDOHVDXWyQRPRV&RPRFRQVHFXHQFLDGHWDODXWRQRPtDQR VH SURGXFH XQ HIHFWR GH OLWLVSHQGHQFLD LQWHUQDFLRQDO TXH LPSLGD SURFHGHU FRQWUD OD SHUVRQDMXUtGLFDSRUHOKHFKRGHTXHRWUDLQVWDQFLDMXULVGLFFLRQDOHVWpLQYHVWLJDQGRR FRQRFLHQGR GH ORV PLVPRV KHFKRV SDUD GHWHUPLQDU OD UHVSRQVDELOLGDG LQGLYLGXDO GH ODV SHUVRQDV ItVLFDV SUHVXQWDPHQWH DXWRUDV GHO GHOLWR 'H QXHYR D SHVDU GH OD LGHQWLGDG GH KHFKR OD IDOWD GH LGHQWLGDG VXEMHWLYD LPSLGH DSUHFLDU ELV LQ tGHP R OLWLVSHQGHQFLD /RVFRQIOLFWRVHQWUHMXULVGLFFLRQHV /D UHJOD JHQHUDO GH DWULEXFLyQ GH OD MXULVGLFFLyQ HV HO SULQFLSLR GH WHUULWRULDOLGDG R OXJDUGHFRPLVLyQGHOGHOLWR(QHVWHVHQWLGRVHDGYLHUWHTXHHVWHSULQFLSLR³goza de una amplia aceptación en el Derecho comparado como criterio de preferente utilización al concretar la extensión y límites de la jurisdicción nacional en el orden penal´6LQHPEDUJRFRPR\DVHDQDOL]yHQORVGHOLWRVFRPHWLGRVDGLVWDQFLDRD WUDYpV GH HVWUXFWXUDV RUJDQL]DWLYDV TXH RSHUDQ HQ GLYHUVRV SDtVHV R FX\DV DFWXDFLRQHV WLHQHQ UHSHUFXVLRQHV VXSUDQDFLRQDOHV HO FULWHULR GHO locus commissi delictiQRVLHPSUHFRQGXFHDOWHUULWRULRGHXQ~QLFR(VWDGR $O PLVPR WLHPSR ORV RUGHQDPLHQWRV MXUtGLFRV QDFLRQDOHV VXHOHQ LQFOXLU FRPR FULWHULR HQ HO TXH IXQGDPHQWDU OD SRWHVWDG MXULVGLFFLRQDO GH VXV yUJDQRV MXGLFLDOHV HVWDWDOHVHOGHODQDFLRQDOLGDGGHORVSUHVXQWDPHQWHUHVSRQVDEOHVORTXHHQHOFDVR GHODVSHUVRQDVMXUtGLFDVVHDVLPLODDO(VWDGRHQHOTXHVHKD\DFRQVWLWXLGRODHQWLGDG R GRQGH VH HQFXHQWUH VX GRPLFLOLR R VX VHGH SULQFLSDO 3RU HVWD VHJXQGD YtD ORV (VWDGRV VH DUURJDUtDQ HO FRQRFLPLHQWR GH DTXHOODV FDXVDV SRU GHOLWR FX\D UHVSRQVDELOLGDG VH DWULEX\H D XQD HQWLGDG ³QDFLRQDO´ TXH KD GHOLQTXLGR HQ HO H[WUDQMHUR7DOHVFULWHULRVDWULEXWLYRVGHMXULVGLFFLyQVHFRPSOHPHQWDQFRQHOGHORV LQWHUHVHVQDFLRQDOHV\FRQHOSULQFLSLRGHMXVWLFLDXQLYHUVDO$KRUDELHQHVWH~OWLPR HQ RFDVLRQHV DSDUHFH H[SUHVDPHQWH VXERUGLQDGR D RWURV QH[RV GH WHUULWRULDOLGDG \ QDFLRQDOLGDGTXHSXHGDQH[LVWLUFRQXQWHUFHU(VWDGR\TXHWHQGUtDSUHIHUHQFLDSDUD FRQRFHUGHODFDXVD 6HUHILHUHHVWHHStJUDIHDOFRQIOLFWRGHMXULVGLFFLRQHVH[SUHVLyQPiVXWLOL]DGDSRUORVDXWRUHVGH 'HUHFKR ,QWHUQDFLRQDO 3ULYDGR TXH SRU OD GRFWULQD SURFHVDOLVWD TXH OD KD HOXGLGR VLVWHPiWLFDPHQWH UHILULpQGRVH PiV ELHQ GHVGH XQD SHUVSHFWLYD XQLODWHUDO D ORV OtPLWHV R D OD H[WHQVLyQ GH OD MXULVGLFFLyQQDFLRQDO6REUHHVWDFXHVWLyQWHUPLQROyJLFDYHU*21=È/(=*5$1'$3Extensión y límites de la jurisdicción…RE FLW SS $KRUD ELHQ HQ HVWH HStJUDIH VH HPSOHD OD H[SUHVLyQ FRQIOLFWRGHMXULVGLFFLRQHVSRUTXHORTXHVHSUHWHQGHHVGHVGHXQDSHUVSHFWLYDPXOWLODWHUDOVHxDODUGH lege ferenda, TXp MXULVGLFFLyQ GHELHUD SUHYDOHFHU IUHQWH D RWUDV FXDQGR YDULDV YLQLHVHQ OODPDGDV D FRQRFHUGHXQDVXQWR $Vt ORV VHxDOD HQWUH RWURV (67(%$1 '( /$ 526$ ) ³&RPSHWHQFLD LQWHUQDFLRQDO GH ORV WULEXQDOHVHVSDxROHV«REFLWS 91 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 3RURWUDSDUWHHVUHODWLYDPHQWHKDELWXDOTXHXQDSHUVRQDMXUtGLFDGRPLFLOLDGDHQHO WHUULWRULRGHXQGHWHUPLQDGR(VWDGRRSHUHHQGLYHUVRVWHUULWRULRVQDFLRQDOHV\DVHDD WUDYpVGHILOLDOHVGHFHQWURVGHSURGXFFLyQGHHVWDEOHFLPLHQWRVDELHUWRVDOS~EOLFRR GHUHGHVGHGLVWULEXFLyQGHVXVSURGXFWRVFUHDQGRSRUORWDQWRXQULHVJRGHOLFWLYR WHUULWRULDOPHQWHGLYHUVLILFDGR&RPRVHLQGLFyDOLQLFLRGHHVWHHStJUDIHWDQWRSRUHO WLSRGHGHOLWRVLPSXWDEOHVDORVHQWHVFROHFWLYRVFRPRSRUVXFRPLVLyQDWUDYpVGH SHUVRQDV MXUtGLFDV VH IDYRUHFH OD DSDULFLyQ GHO HOHPHQWR WUDQVQDFLRQDO &RPR FRQVHFXHQFLD FDEH DILUPDU TXH HO ULHVJR GH SURGXFFLyQ GH FRQIOLFWRV HQWUH MXULVGLFFLRQHVSXHGHYHUVHDJUDYDGRHQHOFDVR GHO HQMXLFLDPLHQWR GH ODV SHUVRQDV MXUtGLFDVGDQGROXJDUDSUREOHPDVGHOLWLVSHQGHQFLDRbis in idemLQWHUQDFLRQDO (QGHILQLWLYDODFRQMXQFLyQGHODQDWXUDOH]DWUDQVQDFLRQDOFDUDFWHUtVWLFDGHPXFKDV RUJDQL]DFLRQHV HPSUHVDULDOHV \ FULPLQDOHV FRQ OD SRVLELOLGDG GH SHUVHFXFLyQ H[WUDWHUULWRULDO GH FLHUWDV FRQGXFWDV LQFUHPHQWD H[SRQHQFLDOPHQWH HO ULHVJR GH FRQIOLFWRV GH MXULVGLFFLyQ HQWUH (VWDGRV 3LpQVHVH HQ XQD HQWLGDG TXH HVWp GHOLQTXLHQGR VLPXOWiQHDPHQWH HQ ORV GLYHUVRV WHUULWRULRV HQ ORV TXH RSHUD SRU HMHPSOR D WUDYpV GH OD YHQWD \ GLVWULEXFLyQ GH SURGXFWRV QRFLYRV SDUD OD VDOXG HQ GLYHUVRV PHUFDGRV QDFLRQDOHV R HO FDVR GH XQD SHUVRQD MXUtGLFD GRPLFLOLDGD HQ XQ SDtVSHURTXHRSHUDSULQFLSDORH[FOXVLYDPHQWHHQRWURGHOLQTXLHQGRSRUORWDQWR VLVWHPiWLFDPHQWH IXHUD GHO (VWDGR GHO TXH HV QDFLRQDO (Q WDOHV KLSyWHVLV SRGUtD SURGXFLUVH XQD FROLVLyQ HQWUH MXULVGLFFLRQHV QDFLRQDOHV GH WDO IRUPD TXH SDUD HO HQMXLFLDPLHQWR GH XQ GHOLWR R SDUD HO HQMXLFLDPLHQWR GH YDULRV GHOLWRV FRQH[RV KDEUtD PiV GH XQ (VWDGR FRQ SRWHVWDG MXULVGLFFLRQDO \ FRQ LQWHUpV HQ MX]JDU ORV KHFKRV A priori\VLQSUHWHQGHUSURIXQGL]DUHQHVWDFXHVWLyQTXHGHVERUGDUtDORVOtPLWHVGH HVWH WUDEDMR VH SXHGH GHFLU TXH HO SULQFLSLR GH WHUULWRULDOLGDG SUHVHQWD QRWDEOHV YHQWDMDV IUHQWH DO SULQFLSLR GH SHUVRQDOLGDG SRU OR TXH VH FRQVLGHUD GH DSOLFDFLyQ SUHIHUHQWH RSHUDQGR WDQ VyOR HO GH SHUVRQDOLGDG GH XQD PDQHUDFRPSOHPHQWDULD (Q SDUWLFXODU FDEH VHxDODU FRPR IXQGDPHQWRV GH OD SULPDFtD GHO SULQFLSLR GH WHUULWRULDOLGDGODUHDILUPDFLyQGHODVREHUDQtDHVWDWDOGHQWURGHORVOtPLWHVWHUULWRULDOHV GHO (VWDGR UD]RQHV GH SUHYHQFLyQ JHQHUDO \ HVSHFLDO TXH DFRQVHMDQ DFHUFDU OD DPHQD]D FRDFWLYD TXH OOHYD LPSOtFLWD OD DSOLFDFLyQ GH OD OH\ SHQDO DO OXJDU GH FRPLVLyQ GH ORV KHFKRV DVt FRPR UD]RQHV GH HFRQRPtD SURFHVDO TXH VXJLHUHQ FRQFHQWUDU ODV WDUHDV GH LQYHVWLJDFLyQ H LQVWUXFFLyQ HQ HO OXJDU GH FRPLVLyQ GHO GHOLWR(QUHODFLyQFRQHVWD~OWLPDFXHVWLyQQRFDEHGXGDGHTXHODSUR[LPLGDG JHRJUiILFDHQWUHHOyUJDQRMXULVGLFFLRQDO\HOOXJDUGHFRPLVLyQGHOGHOLWR\RGHVXV HIHFWRVIDFLOLWDUiODLQYHVWLJDFLyQODSUXHEDGHORVKHFKRV\HQVXFDVRODHMHFXFLyQ GHODHYHQWXDOFRQGHQD $ PD\RU DEXQGDPLHQWR HQ IDYRU GH OD SULPDFtD GHO SULQFLSLR GH WHUULWRULDOLGDG VH GHEHUHSDUDUHQODWHUULWRULDOLGDGGHODOH\SHQDO(QHVWHVHQWLGRFXDQGRXQDSHUVRQD MXUtGLFD RSHUD \D VHD GH IRUPD SHUPDQHQWH R WHPSRUDO HQ HO WHUULWRULR GH XQ GHWHUPLQDGR SDtV LQGHSHQGLHQWHPHQWH GH VX QDFLRQDOLGDG \ VLQ SHUMXLFLR GH TXH &IUËGHPS 3DUDXQDQiOLVLVPiVGHWDOODGRVREUHHOIXQGDPHQWRGHODSULPDFtDGHOSULQFLSLRGHWHUULWRULDOLGDG YpDVH%/$1&2/2=$12&³3ULQFLSLRVHVSDFLDOHV\SHUVRQDOHV«REFLWSS 92 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHED UHVSHWDU WDPELpQ FLHUWRV UHTXHULPLHQWRV GH VX OH\ QDFLRQDO GHEH FXPSOLU HQ WRGR FDVR FRQ OD OH\ GHO (VWDGR HQ HO TXH RSHUD $Vt SXHV ODV OH\HV SHQDOHV REOLJDQFRPRQRUPDJHQHUDODWRGRVORVTXHVHKDOODQHQXQWHUULWRULRDUW&& $PD\RUDEXQGDPLHQWRWDO\FRPRVHVHxDOyDQWHULRUPHQWHFDEHUHFRUGDUTXHRWUD SRVWXUD GHQWUR GHO WHUULWRULR GH OD 8( VHUtD FRQWUDULD DO SULQFLSLR GH OLEHUWDG GH HVWDEOHFLPLHQWRDUW7)8(TXHSURKtEHWRGDGLVFULPLQDFLyQSRUUD]yQGHOOXJDU HQTXHVHHQFXHQWUDODVHGHGHODHQWLGDGODFXDOUHVXOWDUtDHYLGHQWHVLXQDHQWLGDG TXH RSHUDVH HQ (VSDxD TXHGDVH H[HQWD GHO UHVSHFWR DO &3 SRU WHQHU VX VHGH HQ HO H[WUDQMHURQRGLVFULPLQDFLyQSRUUD]yQGHODQDFLRQDOLGDG &RQVLJXLHQWHPHQWHHQWLHQGRTXHODFXHVWLyQGHEHUHVROYHUVHDIDYRUGHOOXJDUHQTXH VH KD\D FRPHWLGR HO KHFKR GHOLFWLYR HQ FXHVWLyQ WDO \ FRPR VH KD GHWHUPLQDGR ut supra \ VXEVLGLDULDPHQWH SDUD HO FDVR GH TXH QR SXGLHVH GHWHUPLQDUVH WDO OXJDU \ SXGLHVHFRQVLGHUDUVHFRPHWLGRHOGHOLWRHQYDULRV(VWDGRVWHQGUtDSUHIHUHQFLDDTXHO HQ HO TXH HO HQMXLFLDPLHQWR \R OD HMHFXFLyQ GH OD HYHQWXDO FRQGHQD UHVXOWDVHQ PiV HIHFWLYRV HVWR HV HQ GRQGH VH KDOODVHQ ODV SUXHEDV \ ORV HIHFWRV GHO GHOLWR R HQ ~OWLPR FDVR GRQGH VH XELFDVHQ OD PD\RU SDUWH GHO SDWULPRQLR GH OD HQWLGDG VXSXHVWDPHQWHUHVSRQVDEOH 2WUD UD]yQ SDUD DILUPDU OD LQGLVFXWLEOH SUHYDOHQFLD GHO SULQFLSLR GH WHUULWRULDOLGDG VHUtDHYLWDUWUDWRVGHIDYRUGHXQ(VWDGRKDFLDVXVHQWLGDGHVQDFLRQDOHVFXDQGRODV FRQVHFXHQFLDVGDxRVDVGHVXVDFFLRQHVVHSURGXFHQHQXQWHUFHU(VWDGR/DDXVHQFLD GH XQD SUHYDOHQFLD FODUD SRU HO QH[R WHUULWRULDO SRGUtD SURYRFDU TXH XQ (VWDGR PLHPEUR MX]JDVH D VXV HQWLGDGHV QDFLRQDOHV FRQ FLHUWD OHQLGDG SDUD HYLWDU OD LPSRVLFLyQ GH VDQFLRQHV PiV VHYHUDV SRU SDUWH GHO (VWDGR HQ HO TXH OD HQWLGDG KXELHVHGHOLQTXLGR(VWHHQMXLFLDPLHQWRGHXQDSHUVRQDMXUtGLFDSRUSDUWHGHO(VWDGR GHO TXH OD PLVPD HV QDFLRQDO LPSHGLUtD TXH SRVWHULRUPHQWH IXHVH MX]JDGD SRU HO (VWDGRGHFRPLVLyQGHOGHOLWRVRSHQDGHYXOQHUDUHOSULQFLSLRnon bis in idem. $KRUDELHQHYLGHQWHPHQWHWDOFRPSRUWDPLHQWRFRQVWLWXLUtDXQIUDXGHGHOH\\HQHO iPELWRGHOD8(VHUtDIURQWDOPHQWHFRQWUDULRDOSULQFLSLRGHQRGLVFULPLQDFLyQSRU UD]yQ GH OD QDFLRQDOLGDG VL VH SUREDVH HO iQLPR GH IDYRUHFHU SRU HVWD YtD D ODV HPSUHVDV QDFLRQDOHV 3RU HVR FXDQGR XQ (VWDGR LQLFLH OD LQYHVWLJDFLyQ R HQMXLFLDPLHQWR GH XQD HQWLGDG SRGUi YDORUDUVH SRU ORV RWURV (VWDGRV TXH VH FRQVLGHUHQDVLPLVPRFRPSHWHQWHVSDUDFRQRFHUGHODFDXVDVLHOMXLFLR\DLQLFLDGR SHUVLJXH VXVWUDHU D OD SHUVRQD GH TXH VH WUDWH GH VX UHVSRQVDELOLGDG SHQDO \ VL HO SURFHVRHVWiVLHQGRVXVWDQFLDGRGHPDQHUDLQGHSHQGLHQWHHLPSDUFLDO6LVHDFUHGLWD TXHQRKD\SHUVHFXFLyQHIHFWLYDRTXHVHWUDWDGHXQIUDXGHSDUDORJUDUODLPSXQLGDG GHO SUHVXQWR UHVSRQVDEOH HO ne bis in ídem QR REVWDFXOL]DUi HO LQLFLR GH XQ SURFHGLPLHQWRUHDOSRUORVPLVPRVKHFKRV\IUHQWHDOPLVPR VXMHWR (QHVWHVHQWLGR (QHVWHVHQWLGR63$1*+(5*I procedimenti speciali…REFLWSDILUPDTXHWDQWRODV SHUVRQDVItVLFDVFRPRFXDOTXLHUHQWLGDGDXQFXDQGRQRRVWHQWHSHUVRQDOLGDGMXUtGLFDHQHOPRPHQWR HQTXHRSHUDQHQ,WDOLDLQFOXVRHYHQWXDOPHQWHSRUHMHPSORSRUPHGLRGHXQDDVRFLDFLyQWHPSRUDOGH HPSUHVDV GHEHQ UHVSHWDU OD OH\ LWDOLDQD 3RU HVR WDPELpQ TXHGDQ VXMHWDV D UHVSRQVDELOLGDG ODV SHUVRQDV MXUtGLFDV TXH WLHQHQ VX VHGH HQ HO H[WUDQMHUR FXDQGR HO GHOLWR SUHVXSXHVWR HV FRPHWLGR HQ ,WDOLD &IU9$55$62*Il procedimento per gli illeciti…REFLWS 93 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO OD FRQFXUUHQFLD GH MXULVGLFFLRQHV VHUYLUtD SDUD JDUDQWL]DU TXH GHWHUPLQDGDV DFWXDFLRQHVQRTXHGDVHQLPSXQHV (Q WDQWR TXH QLQJ~Q (VWDGR XQLODWHUDOPHQWH SXHGH LQFRUSRUDU QRUPDV TXH GLVWULEX\DQ OD MXULVGLFFLyQ HQWUH ORV GLYHUVRV (VWDGRV VREHUDQRV ORV FRQIOLFWRV GH MXULVGLFFLyQ GHEHQ VROYHQWDUVH FRQIRUPH D OR SUHYLVWR HQ VX FDVR SRU WUDWDGRV LQWHUQDFLRQDOHV X RWUDV QRUPDV VXSUDQDFLRQDOHV (Q HVWH VHQWLGR ODV QRUPDV FRPXQLWDULDV TXH SUHYpQ OD LPSRVLFLyQ GH VDQFLRQHV D ODV SHUVRQDV MXUtGLFDV SRU OD FRPLVLyQ GH GHOLWRV FRQWLHQHQ XQ FULWHULR GH FRQH[LyQ HVSHFtILFR SDUD ODV HQWLGDGHV FROHFWLYDV $Vt SXHV VH REVHUYD FyPR HQ WDOHV QRUPDV HO FULWHULR JHQHUDO GH OD WHUULWRULDOLGDG VLJXH VLHQGR SUHIHUHQWH HQ OD GLVWULEXFLyQ GH FRPSHWHQFLDV HQWUH ORV GLVWLQWRV (VWDGRV PLHPEURV (Q HVWH VHQWLGR ORV LQVWUXPHQWRV QRUPDWLYRV FRPXQLWDULRVVHxDODQFRPRFULWHULRSULQFLSDOGHFRPSHWHQFLDMXGLFLDOLQWHUQDFLRQDOHO GHOOXJDUGHFRPLVLyQGHOGHOLWR6LQHPEDUJRWDOUHJODJHQHUDOVHFRPSOHPHQWDFRQ RWUD QRUPD HVSHFLDO TXH GLVSRQH TXH ORV (VWDGRV PLHPEURV WRPDUiQ ODV PHGLGDV QHFHVDULDV SDUD HVWDEOHFHU VX FRPSHWHQFLD FXDQGR OD LQIUDFFLyQ KD\D VLGR FRPHWLGD HQEHQHILFLRGHXQDSHUVRQDMXUtGLFDFX\DVHGHVHHQFXHQWUHHQVXWHUULWRULR$VtVH GLVSRQHTXHHO(VWDGRHQHOTXHVHHQFXHQWUHODVHGHGHODHQWLGDGHQFX\RSURYHFKR VHGHOLQTXLySRGUiDWULEXLUVHODFRPSHWHQFLDSDUDHOFRQRFLPLHQWRGHWDOHVGHOLWRVVL ELHQSRGUiDVLPLVPRHVWDEOHFHUPRGXODFLRQHVRH[HQFLRQHVDIDYRUGHO(VWDGRHQHO TXH VH KD\D FRPHWLGR HO KHFKR TXH VHUi HO ~QLFR REOLJDGR SRU ODV QRUPDV FRPXQLWDULDVDFUHDUODVFRQGLFLRQHVMXUtGLFDVSUHFLVDVSDUDSHUVHJXLUHILFD]PHQWHD ODV HQWLGDGHV TXH GHOLQTXHQ HQ VX WHUULWRULR D WUDYpV GH VDQFLRQHV HIHFWLYDV SURSRUFLRQDGDV\GLVXDVRULDV $PD\RUDEXQGDPLHQWRHQHOiPELWRGHOD8(VHDSOLFDUiQORVFDXFHVFRQWHPSODGRV HQ OD '0 -$, GHO &RQVHMR GH GH QRYLHPEUH GH VREUH OD SUHYHQFLyQ \ UHVROXFLyQ GH FRQIOLFWRV GH HMHUFLFLR GH MXULVGLFFLyQ HQ ORV SURFHVRV SHQDOHV7DOLQVWUXPHQWRSUHYpYtDVGHFRPXQLFDFLyQGLUHFWDHQWUHODVDXWRULGDGHVGH ORV GLVWLQWRV (VWDGRV PLHPEURV SDUD VROXFLRQDU ORV HYHQWXDOHV FRQIOLFWRV GH MXULVGLFFLyQ TXH SXGLHVHQ VXUJLU HQWUH ORV PLVPRV 7DPELpQ SRGUtD UHVXOWDU LQWHUHVDQWH WUDHU DTXt D FRODFLyQ OR GLVSXHVWR HQ HO DUW GHO 5HJODPHQWR &( Q GHO&RQVHMRGHGHGLFLHPEUHGHUHODWLYRDODFRPSHWHQFLDMXGLFLDO HO UHFRQRFLPLHQWR \ OD HMHFXFLyQ GH UHVROXFLRQHV MXGLFLDOHV HQ PDWHULD FLYLO \ PHUFDQWLO TXH SHUPLWH TXH XQD SHUVRQD MXUtGLFD GRPLFLOLDGD HQ XQ (VWDGR PLHPEURSXHGDVHUGHPDQGDHQRWURHQSDUWLFXODUDQWHHOWULEXQDOGHOOXJDUGRQGHVH KXELHUHSURGXFLGRRSXGLHUHSURGXFLUVHHOKHFKRGDxRVR $VtORVGLVSRQHHQWUHRWUDVOD'0-$,GHO&RQVHMRGHGHMXQLRGHVREUHOD OXFKD FRQWUD HO WHUURULVPR PRGLILFDGD SRU '0 -$, GH GH QRYLHPEUH \ OD '0 -$, GHO &RQVHMR GH GH RFWXEUH GH UHODWLYD D OD OXFKD FRQWUD OD GHOLQFXHQFLD RUJDQL]DGD TXH VHxDODQ FRPR REOLJDFLyQ GH ORV (VWDGRV OD DGRSFLyQ GH PHGLGDV SDUD HVWDEOHFHU VX FRPSHWHQFLDUHVSHFWRGHORVGHOLWRVFRPHWLGRVWRWDORSDUFLDOPHQWHHQVXWHUULWRULRVLHQGRHOUHVWRGH FULWHULRVH[WUDWHUULWRULDOHVIDFXOWDWLYRVSDUDORV(VWDGRV'HHVWDIRUPDVHOD8(EXVFDTXHFDGD(VWDGR PLHPEUR DGRSWH OD PHGLGDV QHFHVDULDV SDUD HVWDEOHFHU VX SRWHVWDG MXULVGLFFLRQDO SRU UD]yQ GHO WHUULWRULRLQGHSHQGLHQWHPHQWHGHGRQGHVHHQFXHQWUHODVHGHGHODRUJDQL]DFLyQ '28(VHULH/Q~PGHGHHQHUR 94 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (QGHILQLWLYDODVQRUPDVFRPXQLWDULDVDQDOL]DGDVFRQGXFHQDUHIRU]DUODKLSyWHVLVGH SDUWLGD GH HVWH HStJUDIH FXDO HV OD VXSUHPDFtD GHO SULQFLSLR GH WHUULWRULDOLGDG TXH LPSOLFDTXHODMXULVGLFFLyQFRUUHVSRQGHDO(VWDGRHQHOTXHVHFRPHWLyHOGHOLWRHVWR HVHO(VWDGRHQTXHWXYROXJDUDOJXQRGHORVHOHPHQWRVGHOWLSRGHOLFWLYRVLELHQWDO FULWHULRVHFRPSOHPHQWDFRQHOGHODQDFLRQDOLGDGGHILQLGRFRPRHOGHOOXJDUHQTXH WHQJDVXVHGHODHQWLGDGHQFX\RSURYHFKRVHGHOLQTXLy 5HFDSLWXODFLyQ (O OHJLVODGRU QR KD LQWURGXFLGR QLQJXQD UHIRUPD HQ UHODFLyQ FRQ ODV QRUPDV TXH UHJXODQ OD SRWHVWDG GH OD MXULVGLFFLyQ SHQDO HVSDxROD HQ HO FDVR GH TXH HO VXMHWR SDVLYR GHO SURFHVR SHQDO VHD XQD SHUVRQD MXUtGLFD VDOYR HQ OR UHODWLYR D OD MXVWLFLD XQLYHUVDOTXHVtKDFHUHIHUHQFLDDOFULWHULRGHODVHGHRGRPLFLOLRVRFLDOGHODHQWLGDG IUHQWHDODTXHVHGLULMDHOSURFHGLPLHQWR(VWDODJXQDUHVXOWDWRGDYtDPiVJUDYHVLVH WLHQH HQ FXHQWD TXH PXFKDV SHUVRQDV MXUtGLFDV DXQ FXDQGR WLHQHQ VX VHGH HQ HO WHUULWRULRGHXQGHWHUPLQDGR(VWDGRRSHUDQGHIRUPDGHVFHQWUDOL]DGDGHVDUUROODQGR VXV DFWLYLGDGHV HQ GLYHUVRV (VWDGRV $QWH OD DXVHQFLD GH HVWD UHJXODFLyQ HV SUHFLVR DSOLFDUDORVHQWHVFROHFWLYRVODVUHJODVJHQHUDOHVSUHYLVWDVHQHODUW/23- (QHVWHSUHFHSWRVHVHxDODFRPRFULWHULRJHQHUDOHOSULQFLSLRGHWHUULWRULDOLGDGFX\D DSOLFDFLyQUHTXLHUHGHWHUPLQDUHOlocus commissi delicti TXHDFRJLpQGRVHODWHRUtDGH OD XELFXLGDG HQ HO FDVR GH ODV SHUVRQDV MXUtGLFDV SXHGH UHVXOWDU UHLQWHUSUHWDGR LQFOX\HQGRFRPROXJDUGHFRPLVLyQGHOGHOLWRQRVyORDTXHOHQHOTXHVHUHDOL]yHO KHFKRGHUHIHUHQFLD\VHPDWHULDOL]DURQVXVUHVXOWDGRVVLQRWDPELpQDTXHOHQHOTXH VH RPLWLy HO GHELGR FRQWURO R HQ HO TXH VH GHMDURQ GH LPSOHPHQWDU ODV PHGLGDV GH SUHYHQFLyQ \ FRQWURO GH ORV GHOLWRV (VWD IDOWD GH FRQWURO GHELGR FRQVLVWHQWH HQ HO LQFXPSOLPLHQWR JUDYH GH ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO VREUH OD DFWLYLGDGGHORVVXEDOWHUQRVTXHWUDEDMDQHQODHQWLGDGFRQVWLWX\HHOIXQGDPHQWRGH OD UHVSRQVDELOLGDG FRUSRUDWLYD 6H WUDWD GH XQ HOHPHQWR FRQVWLWXWLYR GH OD UHVSRQVDELOLGDG GHO HQWH TXH VH LQWHJUD HQ HO KHFKR SXQLEOH LPSXWDEOH DO PLVPR \ TXH HQ WDO VHQWLGR SXHGH VHU FRQVLGHUDGR XQ DFWR HMHFXWLYR WtSLFR DWULEXLEOH DO (QHVWHVHQWLGRVHJ~Q3e5(=0$&+Ë2$,³0RGHORVWUDGLFLRQDOHVGHUHVSRQVDELOLGDGSHQDO GH ODV SHUVRQDV MXUtGLFDV´ HQ - / GH OD &XHVWD GLU 1RUEHUWR - GH OD 0DWD %DUUDQFR FRRUG Responsabilidad penal de las personas jurídicas, $UDQ]DGL 1DYDUUD SS S ³la culpabilidad de las personas jurídicas consistirá en el hecho de no haber organizado su actividad conforme a las exigencias del ordenamiento, siendo tal falta de organización la causa de la posterior comisión del delito´ (Q HVWH VHQWLGR VRVWLHQH *Ï0(=-$5$ 'Ë(= & ³$VSHFWRV VXVWDQWLYRV UHODWLYRV D OD UHVSRQVDELOLGDG«REFLWSTXHVLXQDSHUVRQDMXUtGLFDHVWiRQRGHIHFWXRVDPHQWHRUJDQL]DGDQR HV XQD FXHVWLyQ UHODWLYD D VX FXOSDELOLGDG VLQR TXH VH WUDWD GH XQD GLPHQVLyQ H[WHUQD TXH GHEH DQDOL]DUVHHQVHGHGHWLSLFLGDG(QODPLVPDOtQHDVRVWLHQH'(/$&8(67$$5=$0(1',-/ ³5HVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV HQ HO 'HUHFKR (VSDxRO´ HQ - / GH OD &XHVWD $U]DPHQGL GLU 1RUEHUWR - GH OD 0DWD %DUUDQFR FRRUGResponsabilidad penal de las personas jurídicas, $UDQ]DGL1DYDUUDSSSTXHORGRJPiWLFDPHQWHUD]RQDEOHHVFRQVWUXLU QR WDQWR OD FXOSDELOLGDG FXDQWR HO Q~FOHR GHO LQMXVWR HVSHFtILFR GH OD SHUVRQD MXUtGLFD VREUH OD YLRODFLyQSRUpVWDGHVXSRVLFLyQGHJDUDQWtDVRORTXHHVORPLVPRGHVXGHEHUGHRUJDQL]DFLyQGHXQ PRGRDGHFXDGRSDUDSUHYHQLUGHOLWRVHQHOPDUFRGHVXVDFWLYLGDGHVSRUVXFXHQWD\HQVXSURYHFKR 95 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO HQWHFROHFWLYRHQFRPLVLyQSRURPLVLyQFXDQGRpVWHKDLQIULQJLGRHOGHEHUMXUtGLFR GHSUHYHQLUODSHUSHWUDFLyQGHGHOLWRVHQVXVHQRRPLWLHQGRODLPSOHPHQWDFLyQGHODV GHELGDVPHGLGDVGHFRQWUROGHULHVJRVVREUHVXVHPSOHDGRV\VREUHVXVDFWLYLGDGHV (QWRGRFDVRHVDRPLVLyQGHOFRQWUROGHELGRHVUHOHYDQWHSDUDLPSXWDUDODHQWLGDG UHVSRQVDELOLGDGSRUORVGHOLWRVFRPHWLGRVSRUVXVHPSOHDGRVFRQORTXHHOOXJDUHQ TXHVHSURGXFHSXHGHVHUYLUGHQH[RSDUDODDWULEXFLyQGHSRWHVWDGMXULVGLFFLRQDOD ORVyUJDQRVMXGLFLDOHVGHXQGHWHUPLQDGR(VWDGR7DPELpQSRGUtDFRQVLGHUDUVHOXJDU GHFRPLVLyQGHOGHOLWRHO(VWDGRHQHOTXHHQVXFDVRVHKXELHVHPDWHULDOL]DGRHO EHQHILFLRRSURYHFKRSHUVHJXLGRSRUHOGHOLWR $GHPiVGHHVWHFULWHULRH[LVWHQRWURVFRPSOHPHQWDULRVTXHSHUPLWHQODSHUVHFXFLyQ H[WUDWHUULWRULDOGHORVGHOLWRV\TXHVHIXQGDPHQWDQHQODQDFLRQDOLGDGGHOVXSXHVWR UHVSRQVDEOH SHQDO HQ OD GHIHQVD GH ELHQHV MXUtGLFRV GH LQWHUpV QDFLRQDO \ HQ OD SHUVHFXFLyQ GH DTXHOODV FRQGXFWDV GHOLFWLYDV TXH OD &RPXQLGDG ,QWHUQDFLRQDO FRQVLGHUD PiV JUDYHV (Q UHODFLyQ FRQ HVWRV GRV ~OWLPRV FULWHULRV GHIHQVD GH ORV LQWHUHVHV QDFLRQDOHV \ MXVWLFLD XQLYHUVDO OR GHWHUPLQDQWH SDUD DWULEXLU HO FRQRFLPLHQWRGHXQDFDXVDDORVWULEXQDOHVHVSDxROHVVHUiHOWLSRGHGHOLWRGHTXHVH WUDWH(QWUHORVVHxDODGRVSRUOD/23-VHHQFXHQWUDQYDULRVLPSXWDEOHVDODVSHUVRQDV MXUtGLFDV SRU OR TXH FXDQGR XQD SHUVRQD MXUtGLFD H[WUDQMHUD FRPHWD GHVGH HO H[WUDQMHUR XQR GH WDOHV GHOLWRV SRGUi VHU HQMXLFLDGD SRU ORV WULEXQDOHV HVSDxROHV VLHPSUH TXH VH FXPSODQ ORV FULWHULRV DGLFLRQDOHV TXH H[LJH OD OH\ (Q FXDQWR DO SULQFLSLR GH OD QDFLRQDOLGDG KD\ TXH SDUWLU GH OD EDVH GH TXH XQD SHUVRQD MXUtGLFD GRPLFLOLDGDHQ(VSDxDRTXHWHQJDHQWHUULWRULRHVSDxROVXHVWDEOHFLPLHQWRSULQFLSDO GHEH VHU FRQVLGHUDGD QDFLRQDO SRU OR TXH DXQ FXDQGR GHOLQFD HQ HO H[WUDQMHUR WDPELpQSRGUiVHUHQMXLFLDGDSRUODMXULVGLFFLyQHVSDxROD (QWUH ORV QH[RV GH SHUVHFXFLyQ H[WUDWHUULWRULDO UHIHULGRV VyOR HO FULWHULR GH OD QDFLRQDOLGDG VHUtD GLJQR GH WUDWDPLHQWR HVSHFtILFR HQ UHODFLyQ FRQ ODV SHUVRQDV MXUtGLFDVHQWDQWRTXHORVRWURVGRVQRDWLHQGHQDOVXMHWRDFWLYRGHOGHOLWRVLQRDOD QDWXUDOH]DGHOGHOLWR\DVXVHIHFWRV$KRUDELHQHQUHODFLyQFRQODQDFLRQDOLGDGTXH FRPR VH KD UHIHULGR QR HV XQ DWULEXWR HVSHFLDOPHQWH DGHFXDGR SDUD ODV SHUVRQDV MXUtGLFDV GH lege ferenda, UHVXOWDUtD PiV DGHFXDGR VXVWLWXLU WDO QH[R SRU HO GHO domicilio de la persona jurídica R VLJXLHQGR ODV GLUHFWULFHV PDUFDGDV SRU ORV LQVWUXPHQWRVFRPXQLWDULRVSRUHOGHOOXJDUHQTXHWHQJDVXVHGHODSHUVRQDMXUtGLFD HQFX\REHQHILFLRRSURYHFKRVHGHOLQTXLyDXQFXDQGRODDFFLyQXRPLVLyQHQTXH FRQVLVWDHOGHOLWRVHKD\DSURGXFLGRHQXQWHUFHU(VWDGR 3RU ~OWLPR FDEH SODQWHDUVH FyPR VH UHVROYHUiQ ORV HYHQWXDOHV FRQIOLFWRV MXULVGLFFLRQDOHVTXHSXGLHUDQVXUJLUHQWUH(VWDGRVFXDQGRYDULRVWHQJDQSRWHVWDGSDUD HQMXLFLDUDXQDSHUVRQDMXUtGLFDSRUORV PLVPRV KHFKRV (Q PL RSLQLyQ OD FXHVWLyQ GHEH UHVROYHUVH D IDYRU GHO OXJDU HQ TXH VH KD\D FRPHWLGR HO KHFKR GHOLFWLYR HQ FXHVWLyQ\VLSXGLHVHFRQVLGHUDUVHFRPHWLGRHQYDULRV(VWDGRVHQDTXHOHQGRQGHHO (Q HVWH VHQWLGR 3e5(= 0$&+Ë2 $ , ³0RGHORV WUDGLFLRQDOHV GH UHVSRQVDELOLGDG SHQDO«RE FLWSDUJXPHQWDTXH³cuando la defectuosa organización consistente en el incumplimiento de las obligaciones de autorregulación genere un riesgo no permitido que se realice en el resultado lesivo concreto, la imputación de la responsabilidad penal a la persona jurídica se producirá a título de comisión por omisión” 96 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HQMXLFLDPLHQWR \R OD HMHFXFLyQ GH OD HYHQWXDO FRQGHQD UHVXOWHQ PiV IDFWLEOHV \ HILFDFHVHVWRHVHQGRQGHVHKDOOHQODVSUXHEDV\ORVHIHFWRVGHOGHOLWRRHQVXFDVR HO SDWULPRQLR GH OD HQWLGDG VXSXHVWDPHQWH UHVSRQVDEOH (O PRWLYR UDGLFD HQ TXH HO FULWHULR GH OD WHUULWRULDOLGDG SUHVHQWD FRQVLGHUDEOHV YHQWDMDV IUHQWH DO GH OD QDFLRQDOLGDGFRPRODFHUFDQtDFRQODVIXHQWHVGHSUXHED\ODPD\RUHIHFWLYLGDGGHOD HMHFXFLyQ GH ODV VDQFLRQHV \ DGHPiV DVt VH SUHYHQGUtDQ ODV VRVSHFKDV GH WUDWRV GH IDYRU GHO 3RGHU -XGLFLDO R GH OD )LVFDOtD FRQ ODV HQWLGDGHV QDFLRQDOHV OOHYDQGR D HIHFWR OD Pi[LPD VHJ~Q OD FXDO OD MXVWLFLD QR VyOR KD GH VHU LPSDUFLDO VLQR TXH WDPELpQKDGHSDUHFHUOR 6LQHPEDUJRHOSULQFLSLRGHQDFLRQDOLGDGWDPELpQSRGUtDSUHVHQWDUFLHUWDVYHQWDMDV 3RU HMHPSOR OD SUHYLVLEOH PD\RU IDFLOLGDG GH HMHFXWDU PHGLGDV WDOHV FRPR OD GLVROXFLyQ R OD VXVSHQVLyQ GH DFWLYLGDGHV $Vt PLVPR SRGUtD VHUYLU SDUD HYLWDU GHVORFDOL]DFLRQHV HPSUHVDULDOHV D WUDYpV GH OD FUHDFLyQ GH ILOLDOHV R FHQWURV GH SURGXFFLyQHQHOH[WUDQMHURSUHRUGHQDGDVDHYLWDULQFXUULUHQUHVSRQVDELOLGDGSHQDO VLWXDQGR ODV DFWLYLGDGHV FULPLQDOHV R DTXHOODV TXH SUHVHQWDQ XQ ULHVJR GHOLFWLYR PD\RUHQ(VWDGRVTXHQRSUHYpQODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVR GRQGHQRVHSHUVLJXHQHIHFWLYDPHQWHORVGHOLWRVGHTXHVHWUDWH(VWDVXHUWHGHforum shopping, TXHSRGUtDFRQVWLWXLUXQIUDXGHGHOH\VHHYLWDUtDVXMHWDQGRDODVSHUVRQDV MXUtGLFDV D OD UHJXODFLyQ \ D OD MXULVGLFFLyQ GH VXV (VWDGRV QDFLRQDOHV LQGHSHQGLHQWHPHQWH GHO WHUULWRULR HQ HO TXH RSHUDVHQ OR TXH HQ OD SUiFWLFD SRGUtD FRQGXFLUDXQDPD\RUHIHFWLYLGDGHQODSHUVHFXFLyQSHQDOGHODVSHUVRQDVMXUtGLFDV\ FRQVHFXHQWHPHQWH D SRWHQFLDU OD HILFDFLD SUHYHQWLYD GH HVWH VLVWHPD GH UHVSRQVDELOLGDG (Q HVWH VHQWLGR GHEHUtDQ HVWDEOHFHUVH ODV EDVHV OHJDOHV SDUD SRGHU MX]JDU D ILOLDOHV H[WUDQMHUDVGHJUXSRVWUDQVQDFLRQDOHVFX\DPDWUL]HVWXYLHVHGRPLFLOLDGDHQ(VSDxD FXDQGRWDOHVILOLDOHVUHVXOWDVHQVHUPHURVLQVWUXPHQWRVGHODRUJDQL]DFLyQSDUDHOXGLU HO FXPSOLPLHQWR GH ODV QRUPDV SHQDOHV \R SDUD SUHYHQLU HYHQWXDOHV UHVSRQVDELOLGDGHVFRQLQGHSHQGHQFLDGHOOXJDUHQTXHVHHQFRQWUDVHQHVWDEOHFLGDVR HQ HO TXH GHVDUUROODVHQ VXV DFWLYLGDGHV 'H HVWD IRUPD D WUDYpV GHO SULQFLSLR GH OD QDFLRQDOLGDG VH KDUtD UHVSRQVDEOH D OD PDWUL] GH OD OHJDOLGDGGH ODV DFWXDFLRQHV GH VXVILOLDOHV\VHHYLWDUtDODGHVORFDOL]DFLyQSRUPRWLYRVOHJDOHVTXHFRQGXFHDXELFDU ORVHVWDEOHFLPLHQWRVIiEULFDVRVXFXUVDOHVDOOtGRQGHORVHVWiQGDUHVOHJDOHVVRQPiV EDMRV SURYRFDQGR XQD LQGHVHDEOH FRPSHWHQFLD D OD EDMD HQ WpUPLQRV GH FXPSOLPLHQWR GH OD OHJDOLGDG \ GH SUHYHQFLyQ \ FRQWURO GH ORV GHOLWRV $ PD\RU DEXQGDPLHQWRDHVWRVHIHFWRVVHUtDDFRQVHMDEOHXQDFLHUWDKRPRJHQHL]DFLyQGHORV UHJtPHQHV GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV DVt FRPR XQD SURIXQGL]DFLyQHQORVLQVWUXPHQWRVGHFRRSHUDFLyQMXGLFLDOLQWHUQDFLRQDO 97 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO ,, /D FRPSHWHQFLD \ OD GHWHUPLQDFLyQ GHO iPELWR REMHWLYR GHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR (OOHJLVODGRUKDGHFLGLGRUHVWULQJLUODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV DXQQ~PHUROLPLWDGRGHGHOLWRV/DDPSOLDVHOHFFLyQTXHWHyULFDPHQWHUHVSRQGHD UD]RQHVGHSROtWLFDFULPLQDOFHQWUDGDVHQGHOLPLWDUDTXHOODVILJXUDVGHOLFWLYDVHQODV TXH OD LQWHUYHQFLyQ GH ODV SHUVRQDV MXUtGLFDV UHVXOWD PiV KDELWXDO R ³se hace más evidente´HQRFDVLRQHVVHDQWRMDXQWDQWRFDSULFKRVD(OSULPHUREMHWLYRGHHVWH HStJUDIHVHUiGHWHUPLQDUORVGHOLWRVTXHUHVXOWDQLPSXWDEOHVDODVSHUVRQDVMXUtGLFDV ILMDQGRDVtHOiPELWRREMHWLYRGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV\ SUHFLVDQGRHOFULWHULRSRUHOTXHVHULJHWDOVHOHFFLyQ (QVHJXQGROXJDUVHKDUiUHIHUHQFLDDODSRVLELOLGDGGHFUHDUyUJDQRVHVSHFLDOL]DGRV SDUDHOHQMXLFLDPLHQWRGHWDOHVGHOLWRV6LVHDVXPHTXHORVGHOLWRVTXHSXHGHFRPHWHU XQD SHUVRQD MXUtGLFD WLHQHQ XQDV FDUDFWHUtVWLFDV SURSLDV TXH ORV GLIHUHQFLDQ GH OD FULPLQDOLGDG FRP~Q FDEH SODQWHDUVH OD FRQYHQLHQFLD \R QHFHVLGDG GH DGRSWDU PHGLGDV WHQGHQWHV D OD HVSHFLDOL]DFLyQ GH ORV yUJDQRV GH LQYHVWLJDFLyQ \ HQMXLFLDPLHQWR(QHVWHVHQWLGRODKHWHURJHQHLGDGGHODVILJXUDVGHOLFWLYDVTXHFDEH LPSXWDU D ODV SHUVRQDV MXUtGLFDV QR KD LPSHGLGR D OD GRFWULQD HVSHFXODU VREUH OD FRQYHQLHQFLDGHFUHDUyUJDQRVHVSHFLDOL]DGRVSDUDVXHQMXLFLDPLHQWRSRUDVLPLODFLyQ GHHVWDFULPLQDOLGDGDODGHOLQFXHQFLDHFRQyPLFD (QWHUFHUOXJDUDWHQGLHQGRDODOHJLVODFLyQSRVLWLYDVHH[DPLQDUiQODVSHFXOLDULGDGHV GHDSOLFDUODVUHJODVKDELWXDOHVGHFRPSHWHQFLDREMHWLYDWHUULWRULDO\IXQFLRQDODORV VXSXHVWRVHQTXHHOVXMHWRSDVLYRGHOSURFHVRSHQDOHVXQDSHUVRQDMXUtGLFD(QHVWH SXQWRHVQHFHVDULRSDUWLUGHODUHJODHVWDEOHFLGDHQHODUWELV/(&ULPLQWURGXFLGD HVSHFtILFDPHQWH SRU HO OHJLVODGRU HQ RUGHQ D QRUPDU OD FRPSHWHQFLD SHQDO SDUD HO HQMXLFLDPLHQWR GH ORV HQWHV FROHFWLYRV $Vt PLVPR HV QHFHVDULR UHIOH[LRQDU VREUH DOJXQDV FXHVWLRQHV TXH VXUJHQ DO DSOLFDU ORV WUDGLFLRQDOHV FULWHULRV GH FRPSHWHQFLD SHQDO DO HQMXLFLDPLHQWR GH ODV SHUVRQDV MXUtGLFDV 3RU HMHPSOR OD DPSOLDFLyQ GHO locus commissi delicti FXDQGR OD HMHFXFLyQ GH XQ GHOLWR UHVSRQGH DO VLVWHPD GH $Vt SXHV HQ SDODEUDV GH OD ([S GH 0RWLYRV GH OD /2 GH GH MXQLR \D FLWDGD ³Son numerosos los instrumentos jurídicos internacionales que demandan una respuesta penal clara para las personas jurídicas, sobre todo en aquellas figuras delictivas donde la posible intervención de las mismas se hace más evidente (corrupción en el sector privado, en las transacciones comerciales internacionales, pornografía y prostitución infantil, trata de seres humanos, blanqueo de capitales, inmigración ilegal, ataques a sistemas informáticos...). Esta responsabilidad únicamente podrá ser declarada en aquellos supuestos donde expresamente se prevea´DSGR9,, 6H SODQWHD HVWD SRVLELOLGDG SRU HMHPSOR %85*26 /$'5Ï1 '( *8(9$5$ - ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV «RE FLW S GDGD OD HVSHFLILFLGDG GH OD UHDOLGDGGHOLFWLYDGHODVHPSUHVDV 98 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD LPSXWDFLyQSUHYLVWRSDUDORVHQWHVFROHFWLYRVHQHODUWELV&3RODFRQYHQLHQFLD GHTXHHO7ULEXQDOGHO-XUDGRIRUPDGRSRULQGLYLGXRVOHJRVHQ'HUHFKRFRQR]FDGH FDXVDV TXH HQFLHUUDQ FXHVWLRQHV IiFWLFD \ MXUtGLFDPHQWH FRPSOHMDV FRPR ODV VHJXLGDVFRQWUDODVSHUVRQDVMXUtGLFDV (O iPELWR REMHWLYR GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV /DVSHUVRQDVMXUtGLFDVVHJ~QORSUHYLVWRHQHODUWbis&3UHVSRQGHQVyORSRU DTXHOORVGHOLWRVTXHH[SUHVDPHQWHSUHYHDQODSRVLELOLGDGGHVHULPSXWDGRVDXQHQWH FROHFWLYR(VGHFLUTXHHOOHJLVODGRUKDRSWDGRSRUOLPLWDUODUHVSRQVDELOLGDGGHODV SHUVRQDVMXUtGLFDVDWUDYpVGHXQVLVWHPDnumerus clausus RGHOLVWDFHUUDGDTXHVyOR SHUPLWHDWULEXLUUHVSRQVDELOLGDGDORVHQWHVFROHFWLYRVSRUFLHUWRVGHOLWRV\QRSRUOD JHQHUDOLGDGGHORVTXHDSDUHFHQWLSLILFDGRVHQHO&3 &DEHUHVDOWDUHQHVWHSXQWRTXHDOWUDWDUVHGHXQOLVWDGRWDVDGRGHGHOLWRVHVSRVLEOH TXHXQFDPELRHQODFDOLILFDFLyQMXUtGLFDHQFXDOTXLHUIDVHGHOSURFHVRGHMHIXHUDGH OD DFXVDFLyQ D OD HQWLGDG LQLFLDOPHQWH LQFXOSDGD SURYRFDQGR VL RFXUUH GXUDQWH OD LQVWUXFFLyQXQVREUHVHLPLHQWROLEUH\GHFDUiFWHUSDUFLDOHQHOFDVRGHTXHH[LVWDQ RWURV FRHQFDXVDGRV SHUVRQDV ItVLFDV IUHQWH D ORV TXH HQ SULQFLSLR FRQWLQXDUtD HO SURFHVR6LWDOFDPELRGHFDOLILFDFLyQMXUtGLFDVHSURGXMHVHWUDVODDSHUWXUDGHOMXLFLR RUDOODHQWLGDGGHEHUtDVHUDEVXHOWD,JXDOPHQWHHOFDPELRHQODFDOLILFDFLyQMXUtGLFD SRGUtD VXSRQHU XQD VREUHYHQLGD LQFRUSRUDFLyQ GH OD SHUVRQD MXUtGLFD FRPR SDUWH SDVLYDGHOSURFHVRSHQDOFXDQGRLQLFLDOPHQWHVHLQYHVWLJDVHXQGHOLWRQRLPSXWDEOHD ODV SHUVRQDV MXUtGLFDV 3RU HMHPSOR VL LQLFLDOPHQWH VH LQYHVWLJD XQ GHOLWR GH DSURSLDFLyQ LQGHELGD OD LQVWUXFFLyQ VH GLULJLUi VyOR IUHQWH D ODV SHUVRQDV ItVLFDV LQYHVWLJDGDV\DTXHWDOGHOLWRQRHVLPSXWDEOHDODVSHUVRQDVMXUtGLFDV6LQHPEDUJR VL SRVWHULRUPHQWH VH PRGLILFD OD FDOLILFDFLyQ MXUtGLFD GHO KHFKR LQYHVWLJDGR HQFXDGUiQGROR HQ OD ILJXUD GHO GHOLWR GH HVWDID TXH HV LPSXWDEOH D ODV SHUVRQDV MXUtGLFDV SRGUtD VHU SUHFLVR DPSOLDU HO REMHWR GHO SURFHVR SDUD GDU HQWUDGD D HVWH QXHYRVXMHWRSDVLYR$WDOILQVL\DVHKXELHVHGLFWDGRHODXWRGHDSHUWXUDGHOMXLFLR RUDO VHUtD SUHFLVR SUDFWLFDU XQD VXPDULD LQVWUXFFLyQ FRPSOHPHQWDULD \ SURFHGHU D LPSXWDU\DHQFDXVDUDODHQWLGDG &RPRVHKDLQGLFDGRHYLGHQWHPHQWHHOVLVWHPDGHOLVWDWDVDGDRnumerus claususHV ODRSFLyQOHJLVODWLYDSRUODTXHVHKDLQFOLQDGRHOOHJLVODGRUHVSDxRO6LQHPEDUJRHQ RWURV(VWDGRVFRPRSRUHMHPSORHQ)UDQFLD\HQ+RODQGDDVtFRPRHQJHQHUDO HQ ORV SDtVHV TXH VLJXHQ OD WUDGLFLyQ GHO Common Law \ HQ DOJXQRV SDtVHV (O DUW GHO &3 IUDQFpV GLVSRQH TXH ODV SHUVRQDV MXUtGLFDV FRQ H[FOXVLyQ GHO (VWDGR VRQ SHQDOPHQWH UHVSRQVDEOHV GH ODV LQIUDFFLRQHV FRPHWLGDV SRU VX FXHQWD SRU VXV yUJDQRV R UHSUHVHQWDQWHV $VtHODUWGHOWetboek van StrafrechtKRODQGpVHVWDEOHFHTXHORVGHOLWRVSXHGHQVHUFRPHWLGRV SRUSHUVRQDVItVLFDV\SHUVRQDVMXUtGLFDV 7DO \ FRPR VHxDOD %$521$ 9,/$5 6 ³/D SHUVRQD MXUtGLFD FRPR UHVSRQVDEOH SHQDO SDUWH SDVLYD HQ HO SURFHVR SHQDO \ SDUWH HQ OD PHGLDFLyQ SHQDO HQ (VSDxD´ HQ $$ 99 0 2QWLYHURV 99 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DVLiWLFRV FRPR RFXUUH HQ -DSyQ VH SUHYp OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV FRQ FDUiFWHU JHQHUDO HVWR HV QR OLPLWDGD D XQD OLVWD WDVDGD GH GHOLWRV (Q WDOHV RUGHQDPLHQWRV HV SRVLEOH LQFOXVR LPSXWDU D ODV SHUVRQDV MXUtGLFDV GHOLWRV FRQWUD OD YLGD 3RU HMHPSOR HQ 5HLQR 8QLGR HO Corporate Homicide Act GHO DxR SHUPLWH LPSXWDU D ODV HPSUHVDV KRPLFLGLRV LPSUXGHQWHV 3RU VX SDUWH HQ ,WDOLD GRQGH ULJH XQ VLVWHPD GH OLVWD WDVDGD FRPR HO SUHYLVWR HQ HO RUGHQDPLHQWR MXUtGLFR HVSDxRO HO OLVWDGR VH KD LGR DPSOLDQGR \ SRU HMHPSOR HQ HO DxR VH LQWURGXMR OD SRVLELOLGDG GH LPSXWDU D ODV SHUVRQDV MXUtGLFDV GHOLWRV SRU SUDFWLFDU OD PXWLODFLyQGHORVyUJDQRVJHQLWDOHVIHPHQLQRVDUWTXiWHU'/JVHQHO DxRORVGHOLWRVGHKRPLFLGLRFXOSRVR\OHVLRQHVFXOSRVDVJUDYHVSRUYLRODFLyQ GHODVQRUPDVGHWXWHODGHODVHJXULGDG\VDOXGHQHOWUDEDMRDUWVHSWLHV'/JV HQHODxRORVGHOLWRVFRQWUDODLQGXVWULD\HOFRPHUFLRDUWELV'/JV HQHODxRORVGHOLWRVPHGLRDPELHQWDOHVDUWXQGHFLHV'/JV\HQ HO DxR HO HPSOHR GH FLXGDGDQRV H[WUDQMHURV HQ VLWXDFLyQ LUUHJXODU DUW GXRGHFLHV'/JV (QODOHJLVODFLyQHVSDxRODWDOHVGHOLWRVQRVHUHFRJHQHQXQOLVWDGRad hoc, VLQRTXH ODSRVLELOLGDGGHTXHSRUHOORVUHVSRQGDXQDSHUVRQDMXUtGLFDVHHQFXHQWUDSUHYLVWDGH PRGRGLVSHUVRDORODUJRGHODUWLFXODGRGHOD3DUWH(VSHFLDOGHO&3DVtFRPRHQOD /2GHGHGLFLHPEUHGHUHSUHVLyQGHOFRQWUDEDQGR+DFLHQGRXQUHSDVR DODH[WHQVDUHIRUPDGHOD/2GHGHMXQLRSRVWHULRUPHQWHPRGLILFDGD SRU OD /2 GH GH PDU]R VH REVHUYD TXH ORV GHOLWRV LPSXWDEOHV D ODV SHUVRQDVMXUtGLFDVVRQORVVLJXLHQWHVWUiILFRLOHJDOGHyUJDQRVDUWELV&3DSGR &3WUDWDGHVHUHVKXPDQRVDUWELVDSGR&3GHORVGHOLWRVUHODWLYRVDOD SURVWLWXFLyQ \ D OD FRUUXSFLyQGHPHQRUHV DUW ELV &3 GHVFXEULPLHQWR \ UHYHODFLyQGHVHFUHWRVDUWTXLQTXLHV&3HVWDIDVDUWELV&3IUXVWUDFLyQ GH OD HMHFXFLyQ DUW WHU &3 LQVROYHQFLDV SXQLEOHV DUW ELV &3 GDxRV LQIRUPiWLFRV DUW TXiWHU &3 GHOLWRV UHODWLYRV D OD SURSLHGDG LQWHOHFWXDO H LQGXVWULDODOPHUFDGR\DORVFRQVXPLGRUHV\FRUUXSFLyQHQWUHSDUWLFXODUHVDUW &3 EODQTXHRGHFDSLWDOHV DUW &3ILQDQFLDFLyQ LOHJDO GH SDUWLGRV SROtWLFRV DUWELV&3GHORVGHOLWRVFRQWUDOD+DFLHQGD3~EOLFD\FRQWUDOD6HJXULGDG 6RFLDO DUW ELV &3GHORV GHOLWRV FRQWUD ORV GHUHFKRVGHORV FLXGDGDQRV H[WUDQMHURV DUW ELV &3GHORV GHOLWRV FRQWUD OD RUGHQDFLyQ GHO WHUULWRULR \ XUEDQLVPR FRPHWLGRV SRU SDUWLFXODUHV DSGR &3 GH ORV GHOLWRV FRQWUD ORV UHFXUVRV QDWXUDOHV \ HO PHGLR DPELHQWH DUW &3 YHUWLGRV FRQ PDWHULDOHV R UDGLDFLRQHV LRQL]DQWHV WLSLILFDGR HQ HO DUW &3 DUW DSGR &3GHRWURV GHOLWRVGHULHVJRSURYRFDGRVSRUH[SORVLYRV\RWURVDJHQWHVWLSLILFDGRVHQHODUW DSGRV\&3DUWDSGR&3GHORVGHOLWRVFRQWUDODVDOXGS~EOLFDDUWV \ELV&3GHODIDOVLILFDFLyQGHWDUMHWDVGHFUpGLWRGpELWR\FKHTXHVGHYLDMH DUW ELV &3 GHO FRKHFKR DUW ELV &3 GHO WUiILFRGHLQIOXHQFLDV DUW &3GHORV GHOLWRVGHFRUUXSFLyQ HQ ODV WUDQVDFFLRQHV FRPHUFLDOHV LQWHUQDFLRQDOHV DUWDSGR&3GHORVGHOLWRVGHLQFLWDFLyQDORGLRDODGLVFULPLQDFLyQ\DOD $ORQVR FRRUG La responsabilidad penal de las personas jurídicas. Fortalezas, debilidades y perspectivas de cara al futuro, 7LUDQW OR %ODQFK 9DOHQFLD SSS HQ ORV PRGHORV DQJORVDMRQHV HQ XQ SULPHU PRPHQWR OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV VH FLUFXQVFULEtDDORVGHOLWRVLPSUXGHQWHVRGHRPLVLyQVLELHQSRVWHULRUPHQWHVHUHFRQRFLySDUDORV public welfare offences, KDVWDKDFHUODH[WHQVLYDDWRGRWLSRGHGHOLWR 'LVSRQLEOHHQKWWSZZZOHJLVODWLRQJRYXNXNSJDFRQWHQWV, ~OWLPDFRQVXOWD /2GHGHMXQLR /2GHGHPDU]RSRUODTXHVHPRGLILFDHO&3 100 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD YLROHQFLD DUW ELV &3 \ GHO GHOLWR GH ILQDQFLDFLyQ GHO WHUURULVPR DUW ELV DSGR&3 3RU~OWLPRKD\TXHUHIHULUORGLVSXHVWRHQHODUW/2GH GH GLFLHPEUH GH UHSUHVLyQ GHO FRQWUDEDQGR TXH SHUPLWH LPSXWDU D ODV SHUVRQDV MXUtGLFDV UHVSRQVDELOLGDG SRU ORV GHOLWRV GH FRQWUDEDQGR FXDQGR FRQFXUUDQ ODV FLUFXQVWDQFLDVSUHYLVWDVHQHODUWELV&3 $XQTXHVHWUDWDHQ~OWLPRWpUPLQRGHXQDFXHVWLyQGHSROtWLFDFULPLQDOHVFLHUWRTXH ODGRFWULQDDFXVDGHWHUPLQDGDVDXVHQFLDVTXHFRQGXFHQDFDOLILFDUGHFDSULFKRVDOD VHOHFFLyQOHJLVODWLYD$VtSXHVVHHFKDQHQIDOWDGHWHUPLQDGDVILJXUDVGHOLFWLYDVTXH VH HQFXDGUDUtDQ SHUIHFWDPHQWH HQ HO iPELWR GH OD GHOLQFXHQFLD HPSUHVDULDO WDOHV FRPR OD DSURSLDFLyQ LQGHELGD \ ORV GHOLWRV FRPHWLGRV FRQWUD ORV GHUHFKRV GH ORV WUDEDMDGRUHV 'HVGH DOJ~Q VHFWRU GRFWULQDO VH DSXQWD TXH ³importantes lobbies sociales y empresariales han influido en la opción política que supone que el legislador haya elegido ciertos delitos y excluido otros´ DFXVDQGR RWUDV DXVHQFLDV FRPR ODV FRDFFLRQHV HQ ORV VXSXHVWRV GH DEXVRV FRQWUD FRQVXPLGRUHV SRU SDUWH GH JUDQGHV VRFLHGDGHV GH VXPLQLVWURV \ VHUYLFLRV VRPHWLGRV D WDULID R ODV FDOXPQLDV H LQMXULDVHQODSUHQVD,JXDOPHQWHVHHQFXHQWUDQDXVHQWHVORVGHOLWRVGHREVWUXFFLyQ DODMXVWLFLD\GHTXHEUDQWDPLHQWRGHFRQGHQDORFXDOSRGUtDJHQHUDUGLVIXQFLRQHVHQ ODIDVHGHHMHFXFLyQGHODSHQD 6HJ~Q HO 3UHiPEXOR GH OD WDQWDV YHFHV FLWDGD /H\ GH GH MXQLR TXH LQWURGXMR HQ (VSDxD OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV VH KDQ VHOHFFLRQDGR WDO \ FRPR VH LQGLFy DO LQLFLR GH HVWH HStJUDIH DTXHOODV FRQGXFWDV GHOLFWLYDVHQODVTXHODSDUWLFLSDFLyQGHODVSHUVRQDVMXUtGLFDVse hace más evidente, FULWHULR SRFR FRQVLVWHQWH \ GH HVFDVR R QXOR YDORU VLVWHPiWLFR 5HVXOWD LJXDOPHQWH FULWLFDEOH OD IDOWD GH VLVWHPiWLFD VHJXLGD SRU HO OHJLVODGRU \ OD GHIHFWXRVD WpFQLFD OHJLVODWLYD HPSOHDGD HQ OD IRUPD GH GHOLPLWDU ODV FRQGXFWDV GH ODV TXH SRGUiQ UHVSRQGHUORVHQWHVFROHFWLYRV $Vt HQ UHODFLyQ FRQ WDOHV DXVHQFLDV VH SUHJXQWD 62/e 5$0Ï1 $ 0 ³/D UHVSRQVDELOLGDG SHQDOGHODVSHUVRQDVMXUtGLFDV+DFLDXQDQXHYDUHJXODFLyQGHODSHUVRQDMXUtGLFDFRPRVXMHWRDFWLYR GHOGHUHFKRSHQDO\GHOSURFHVRSHQDO´Revista General de Derecho Penal, Q~PSTXp FULWHULRKD VHJXLGR HO OHJLVODGRUSDUD LQFOXLUXQRVGHOLWRV\ QR RWURV GRQGHGLFKD UHVSRQVDELOLGDGGH SHUVRQDV MXUtGLFDV UHVXOWD DOWDPHQWH UD]RQDEOH 7DPELpQ VH DFXVDQ HVWDV DXVHQFLDV HQ 6È1&+(= 0(/*$5 - ³(O GHOLWR GH HVWDID UHVSHFWR D OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV´ 2EVHUYDWRULRGH'HUHFKR3HQDO(FRQyPLFRGHOD&iWHGUDGH,QYHVWLJDFLyQ)LQDQFLHUD\)RUHQVH 8QLYHUVLGDG 5H\ -XDQ &DUORV.30* Diario La Ley Q~P GH MXQLR GH (Q UHODFLyQ FRQ ORV GHOLWRV FRQWUD ORV GHUHFKRV GH ORV WUDEDMDGRUHV SDUD ORV TXH VH VLJXHQ SUHYLHQGR DQDFUyQLFDPHQWHODVFRQVHFXHQFLDVDFFHVRULDV)(51È1'(=7(58(/2-*³/DUHVSRQVDELOLGDG SHQDOGHODVSHUVRQDVMXUtGLFDVHQHO&yGLJR3HQDOHVSDxROXQDYLVLyQFUtWLFD´Revista Jurídica de Castilla y León, Q~P VHSWLHPEUH GH S KD LQWHQWDGR MXVWLILFDU OD GHFLVLyQ OHJLVODWLYD DUJXPHQWDQGR TXH SUREDEOHPHQWH VX DXVHQFLD VH GHED D XQD GHFLVLyQ GHOLEHUDGD TXH SUHWHQGtD H[FOXLU GHO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV GHOLWRV GH OHVLRQHV \ KRPLFLGLRV 9(/$6&21Òf(=(³5HVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVDVSHFWRVVXVWDQWLYRV\ SURFHVDOHV´ Diario La Ley, Q~PGHMXQLR 520$9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas jurídicas. Manual sobre su tratamiento penal y procesal. Adaptado a la Ley Orgánica 5/2010, de 22 de junio, por la que se modifica la Ley Orgánica. 10/1995, de 23 de noviembre, del Código Penal y a la Ley 37/2011, de 10 de octubre, de medidas de agilización procesal, 5DVFKH0DGULGS 6H REVHUYD FyPR D YHFHV HO OHJLVODGRU LQWURGXFH OD UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV D WUDYpVGHXQQXHYRSUHFHSWRRWUDVYHFHVDxDGHXQDSGRHQXQSUHFHSWRSUHH[LVWHQWHHQRFDVLRQHVVH 101 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /D FRQVHFXHQFLD GH HVWD RSFLyQ GH SROtWLFD FULPLQDO HV XQ OLVWDGR GH GHOLWRV PX\ KHWHURJpQHR TXH QR HQFDMD H[DFWDPHQWH HQ WpUPLQRV WUDGLFLRQDOHV FRPR HO GH 'HUHFKR 3HQDO HFRQyPLFR R OD FULPLQDOLGDG ³GH FXHOOR EODQFR´ SHUR TXH Vt SUHVHQWDQFLHUWDVVLPLOLWXGHVFRQWDOHVFDWHJRUtDVFX\DGHOLPLWDFLyQSRURWUDSDUWHQR VH KD PDQWHQLGR LQPXWDEOH D OR ODUJR GHO WLHPSR 6H SXHGH GHFLU TXH OR TXH FDUDFWHUL]D D ORV GHOLWRV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV HV SUHFLVDPHQWH FRPR GLVSRQHHO3UHiPEXOROD/2GHGHMXQLRVXSRVLEOHRSUREDEOHFRPLVLyQ DWUDYpVGHODLQVWUXPHQWDOL]DFLyQGHRUJDQL]DFLRQHVGHEDVHDVRFLDWLYD\FRPRUHJOD JHQHUDO HO iQLPR GH OXFUR $KRUD ELHQ QL VLTXLHUD OD ILQDOLGDG OXFUDWLYD HVWi UHPLWHDODVFRQGXFWDVGHXQFDStWXORHQRWUDVDODVGHXQWtWXORRVLPSOHPHQWHDODVGHORVDUWtFXORV SUHFHGHQWHV(VWDGHIHFWXRVDWpFQLFDOHJLVODWLYDDFDUUHDUiVLQGXGDGLILFXOWDGHVLQWHUSUHWDWLYDVDODKRUD GHGHWHUPLQDUODVFRQFUHWDVFRQGXFWDVSRUODVTXHUHVSRQGHQODVSHUVRQDVMXUtGLFDVDGHPiVGHUHVXOWDU DELHUWDPHQWHFRQWUDULDDODVGLVSRVLFLRQHVFRQWHQLGDVHQHO$FXHUGRGHO&RQVHMRGH0LQLVWURVGH GH MXOLR GH SRU HO FXDO VH DSUXHEDQ ODV 'LUHFWULFHV GH WpFQLFD QRUPDWLYD (Q HVWH $FXHUGR VH HVWDEOHFH OD QHFHVLGDG GH HYLWDU OD SUROLIHUDFLyQ GH ODV UHPLVLRQHV \ GH TXH ODV PLVPDV VHDQ XVDGDV FXDQGR VLPSOLILTXHQ HO WH[WR \ QR SHUMXGLTXHQ VX FRPSUHQVLyQ R UHGX]FDQ VX FODULGDG GHELHQGR LQGLFDUVH HQ ODV PLVPDV XQD UHIHUHQFLD DO FRQWHQLGR WH[WXDO GHO DUWtFXOR \ QR JHQpULFDPHQWH D OD GLVSRVLFLyQ GH TXH VH WUDWH SDUD QR SHUMXGLFDU OD VHJXULGDG MXUtGLFD DSGR M 7RGDV HVWDV GLVSRVLFLRQHV VRQ VLVWHPiWLFDPHQWH LQFXPSOLGDV HQ HO &3 D OD KRUD GH GHWHUPLQDU ORV GHOLWRV GH ORV FXDOHVODSHUVRQDMXUtGLFDGHEHUHVSRQGHU$XQTXHHVWDVLWXDFLyQKDPHMRUDGRHQSDUWHFRQODUHIRUPD LQWURGXFLGD SRU OD /H\ GH GH PDU]R \D FLWDGD TXH KD GDGR FLHUWD FRKHUHQFLD \ VLVWHPDWLFLGDG D ORV SUHFHSWRV GH OD 3DUWH (VSHFLDO GHO &3 TXH SUHYpQ OD UHVSRQVDELOLGDG GH ODV SHUVRQDVMXUtGLFDVODQXHYDUHGDFFLyQGHDOJXQRVSUHFHSWRVUHVXOWDLJXDOPHQWHFULWLFDEOHHQWDQWRTXH QRVHDGHFXDQDODSGRGHODVFLWDGDV'LUHFWULFHVTXHVRORSHUPLWHXWLOL]DUORVDGYHUELRVQXPHUDOHV ELV WHU \ TXiWHU LQGLFDQGR TXH OD DGLFLyQ GH PiV GH WUHV QXHYRV DUWtFXORV GHEHUtD JHQHUDU OD UHGDFFLyQGHXQDQXHYDGLVSRVLFLyQ3UXHEDGHWDOLQFXPSOLPLHQWRVHUtDSRUHMHPSORHOSURSLRDUW &3TXHHPSOHDKDVWDHODGYHUELRQXPHUDOTXLQTXLHV\DGHPiVDxDGHOHWUDVDEFHWFSDUD GLVWLQJXLUXQRVSUHFHSWRVGHRWURVDOJRTXHWDPSRFRHVWiSUHYLVWRHQODVLQGLFDGDV'LUHFWULFHV (Q HVWH VHQWLGR FDEH VHxDODU TXH VHJ~Q 0$57Ë1(=%8-È1 3e5(= & Derecho penal económico, ,XVWHO 0DGULG SS OD DIHFWDFLyQ DXQTXH VHD GH PRGR PHGLDWR D LQWHUHVHV VRFLRHFRQyPLFRVVXSUDLQGLYLGXDOHVHVHOSUHVXSXHVWRLPSUHVFLQGLEOHSDUDLQWHJUDUXQDILJXUDGHOLFWLYD HQODFDWHJRUtDGH'HUHFKRSHQDOHFRQyPLFR3RUVXSDUWHOD)*(,QVWUXFFLyQGHHQHURGH VREUH FRPSHWHQFLDV \ RUJDQL]DFLyQ GH OD )LVFDOtD HVSHFLDO SDUD OD UHSUHVLyQ GH ORV GHOLWRV HFRQyPLFRV UHODFLRQDGRV FRQ OD FRUUXSFLyQ GLVSRQLEOH HQ KWWSVZZZILVFDOHVILVFDO3$B:HE$SSB6*17-B1),6GHVFDUJDLQVBSGI"LG)LOH ID GGGGGDEDGDD~OWLPDFRQVXOWDDSDUWiQGRVHGHFRQFHSFLRQHVSXUDPHQWH GRJPiWLFDVGHILQHHOGHOLWRHFRQyPLFRFRPRDTXHOOD³actividad de quienes, actuando con fin de lucro en representación de una persona jurídica, generalmente en el ámbito de sociedades mercantiles, con abuso de su estructura organizativa o de su función en el orden socioeconómico, causan un perjuicio al erario público o a una multiplicidad de perjudicados´. 6L ELHQ DOJXQRV GH ORV HOHPHQWRV GH HVWD ~OWLPD GHILQLFLyQ VHUiQ HPSOHDGRV SRVWHULRUPHQWH SDUD GHILQLU OR TXH KD GH HQWHQGHUVH SRU FULPLQDOLGDGGHHPSUHVDHOILQGHOXFUR\VREUHWRGRHOSHUMXLFLRDOHUDULRS~EOLFRRDXQDSOXUDOLGDG GHSHUMXGLFDGRVVRQHOHPHQWRVGHILQLWRULRVGHO'HUHFKR3HQDOHFRQyPLFRSHURQRGHWHUPLQDQWHVGH ORTXHKDGHHQWHQGHUVHSRUFULPLQDOLGDGGHHPSUHVD 687+(5/$1' ( + ³:KLWHFROODU &ULPLQDOLW\ RE FLW XVDQGR XQ FULWHULR SXUDPHQWH FULPLQROyJLFRDWLHQGHDODFLUFXQVWDQFLDGHTXHODLQIUDFFLyQHVUHDOL]DGDSRUDTXHOORVLQGLYLGXRVTXH GHWHQWDQ\HMHUFHQHOSRGHUHFRQyPLFR 6H SXHGH YHU XQD EUHYH UHIHUHQFLD DO GHVDUUROOR KLVWyULFR GHO 'HUHFKR 3HQDO HFRQyPLFR HQ 7,('(0$11.Derecho penal HFRQyPLFR…REFLWSS (QHVWHVHQWLGR=Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWSS HQFXHQWUDXQYtQFXORHQWUHODFULPLQDOLGDGHFRQyPLFDODFULPLQDOLGDGRUJDQL]DGD\HODEXVR GHSRGHU HQ HO KHFKRGHTXH WRGDV VXHOHQ WHQHU FRPR PyYLO HO DIiQGH OXFUR GH DKtTXH HO FDUiFWHU HFRQyPLFRGHORVGHOLWRVVHDSUHSRQGHUDQWH/DDXWRUDUHDOL]DXQDLQWHUHVDQWtVLPDUHIOH[LyQVREUHOD IRUPDHQTXHODGHVLJXDOGDGDQLYHOPXQGLDOIRPHQWDODFULPLQDOLGDGRUJDQL]DGDWUDVQDFLRQDOHQWDQWR TXHPLHQWUDVXQDVSHUVRQDVWLHQHQTXHYHQGHUVXVFXHUSRV\VXVYLGDVRWURVODV³FRPSUDQ´$OPLVPR WLHPSR OD OyJLFD FDSLWDOLVWD GH DFXPXODFLyQ GH FDSLWDO \ PD[LPL]DFLyQ GH EHQHILFLRV FRQGXFH D ODV 102 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SUHVHQWH HQ WRGDV ODV FRQGXFWDV VHOHFFLRQDGDV HQ WDQWR TXH GHOLWRV WDOHV FRPR ORV GDxRV LQIRUPiWLFRV R ORV FRPHWLGRV FRQWUD ORV GHUHFKRV GH ORV FLXGDGDQRV H[WUDQMHURV QR H[LJHQ iQLPR GH OXFUR HQ VX FRPLVLyQ ,JXDOPHQWH HQ UHODFLyQ FRQ ORV GHOLWRV GH WHUURULVPR FDEH VHxDODU TXH QR WLHQHQ XQD ILQDOLGDG GLUHFWD QL SULQFLSDOPHQWH OXFUDWLYD VL ELHQ SDUD DOFDQ]DU VXV WUDGLFLRQDOHV ILQDOLGDGHV GH GHVHVWDELOL]DFLyQ GHO RUGHQ HVWDEOHFLGR VH YDOHQ HQ RFDVLRQHV GH ODV JDQDQFLDV GHULYDGDV GHO EODQTXHR GH FDSLWDOHV R GH OD GH FULPLQDOLGDG RUJDQL]DGD SDUD GHVDUUROODUHVWUXFWXUDVHFRQyPLFRILQDQFLHUDVTXHVLUYDQGHVRSRUWHDVXVDFWLYLGDGHV GHOLFWLYDV3RURWUDSDUWHORVELHQHVMXUtGLFRVSURWHJLGRVSRUODVQRUPDVSHQDOHVTXH WLSLILFDQORVGHOLWRVLPSXWDEOHVDODVSHUVRQDVMXUtGLFDVVRQFLHUWDPHQWHKHWHURJpQHRV \QRVHOLPLWDQFRPRSXGLHUDSHQVDUVHLQLFLDOPHQWHDORUGHQVRFLRHFRQyPLFRVLQR TXHVHDSUHFLDODH[LVWHQFLDGHELHQHVMXUtGLFRVGHGLVWLQWDQDWXUDOH]DHQMXHJRWDOHV FRPR OD LQWHJULGDG ItVLFD \ PRUDO GH ODV SHUVRQDV HO PHGLR DPELHQWH R OD VDOXG S~EOLFD 3DUD LQWHJUDU WRGDV ODV ILJXUDV GHOLFWLYDV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV HQ XQD FDWHJRUtD SRGUtD DFXGLUVH PiV FRUUHFWDPHQWH D OD GHQRPLQDGD FULPLQDOLGDG GH HPSUHVDHQWHQGLGDFRPRDTXHOODTXHVHFRPHWHSRUPHGLRGHXQDHPSUHVDRPHMRU GLFKRDTXHOODTXHVHSHUSHWUDDWUDYpVGHXQDDFWXDFLyQTXHVHGHVDUUROODHQLQWHUpV GHXQDHPSUHVD3UHFLVDPHQWHHOTXHORVGHOLWRVVHFRPHWDQHQLQWHUpVREHQHILFLR GH OD HQWLGDG VH HULJH HQ XQD FXHVWLyQ FODYH SDUD LPSXWDU OD FRQGXFWD LOtFLWD D OD SHUVRQDMXUtGLFDSRUTXHHQWDOFDVRHVODSURSLDHQWLGDGODTXHGHEHVHUUHSULPLGD FXDQGRHQODFRQVHFXFLyQGHVXVREMHWLYRVGHDKRUURGHFRVWHVRGHLQFUHPHQWRGH VXV EHQHILFLRV DVXPH ULHVJRV H[FHVLYRV \ GDxD ELHQHV MXUtGLFRV DMHQRV (VWD GHILQLFLyQ GHQRWD TXH WDO WLSR GH FULPLQDOLGDG YLHQH FDUDFWHUL]DGD SULQFLSDOPHQWH SRUHOPRGRGHFRPLVLyQGHORVGHOLWRV\HQODPD\RUSDUWHGHORVFDVRVSRUHOILQ OXFUDWLYR TXH SHUVLJXHQ SHUR QR SRU OD KRPRJHQHLGDG GHO ELHQ MXUtGLFR SURWHJLGR $GHPiV SHUPLWH HVWDEOHFHU XQD GLVWLQFLyQ HQWUH OD FULPLQDOLGDG GH HPSUHVD \ OD FULPLQDOLGDG HQ OD HPSUHVD VLHQGR HVWD VHJXQGD OD TXH OOHYDQ D FDER RSHUDULRV GH XQD HPSUHVD FRQWUD HO SURSLR HVWDEOHFLPLHQWR R FRQWUD RWURV RSHUDULRV HV GHFLU DTXHOORVGHOLWRVFRPHWLGRVHQHOiPELWRHPSUHVDULDOHQIDYRUGHORVDGPLQLVWUDGRUHV R GH XQRV VRFLRV PLQRULWDULRV SHUR HQ SHUMXLFLR GH OD HQWLGDG R GH DOJXQRV GH VXV PLHPEURVFRPRRFXUULUtDSRUHMHPSORFRQORVGHOLWRVVRFLHWDULRV 6HWUDWDHQGHILQLWLYDGHSHUVHJXLUORVKHFKRVSXQLEOHVFRPHWLGRVHQHOiPELWRGHODV DFWLYLGDGHV GHO WUiILFR MXUtGLFR \ HFRQyPLFR GH XQD HPSUHVD (Q WDO FRQWH[WR FULPLQROyJLFRODGHVWLQDWDULDGHODVQRUPDVGHDFWXDFLyQ\SRUWDQWRODREOLJDGDD VX FXPSOLPLHQWR HV OD HVWUXFWXUD HPSUHVDULDO HQ Vt PLVPD $KRUD ELHQ HPSUHVDVDRSHUDUHQHOPDUJHQHQWUHORSHUPLWLGR\ORSURKLELGR0LHQWUDVTXHODYLQFXODFLyQHQWUH FRUUXSFLyQSROtWLFD\FULPLQDOLGDGVRFLRHFRQyPLFD\RUJDQL]DGDHVXQDYDULDEOHHVHQFLDOHQHVWHFLFOR GHGLQHUR\SRGHUTXHVHUHWURDOLPHQWDGHIRUPDFRQWLQXD 0$57Ë1(=%8-È13e5(=&Derecho penal económico…REFLWS (VWD FODVLILFDFLyQ VH GHEH D 6&+h1(0$11 TXH GLIHUHQFLy HQ VX GtD HQWUH ³Unternehmenskrimilität´\³Betriebskrimilität´YRFDEORVTXHVHJ~Q0$57Ë1(=%8-È13e5(= & Derecho penal económico…REFLWSKDQVLGRDFHUWDGDPHQWHWUDGXFLGRVFRPR³FULPLQDOLGDG GHHPSUHVD´\³FULPLQDOLGDGHQODHPSUHVD´UHVSHFWLYDPHQWH =Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWS =Òf,*$ 52'5Ë*8(= / ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV 3ULQFLSDOHV SUREOHPDV GH LPSXWDFLyQ´ HQ $$ 99 0 $ *DUFtD *DUFtD GLU Responsabilidad penal de las 103 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO HYLGHQWHPHQWH VRQ VXV yUJDQRV \ VXV PLHPEURV ORV TXH DFW~DQ SRU OD SHUVRQD MXUtGLFD \ WRPDQ ODV GHFLVLRQHV HQ VX VHQR SRU HVR QR FDEH HQWHQGHU OD UHVSRQVDELOLGDG LQGLYLGXDO \ OD UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV FRPR DOWHUQDWLYDV VLQR TXH KDQ GH VHU FRPSOHPHQWDULDV SURFHGLpQGRVH FRQMXQWDPHQWH IUHQWHDDPERVVXMHWRVHQODPHGLGDGHORSRVLEOH$VtSXHVDHIHFWRVGHOSUHVHQWH WUDEDMR VH KDUi UHIHUHQFLD D OD FULPLQDOLGDG GH HPSUHVD FRPR DTXHOOD DFWLYLGDG GH TXLHQHV DFWXDQGR HQ UHSUHVHQWDFLyQ \ HQ EHQHILFLR GH XQD SHUVRQD MXUtGLFD DSURYHFKDQVXHVWUXFWXUDRUJDQL]DWLYDRVXIXQFLyQHQHORUGHQVRFLRHFRQyPLFRSDUD GHOLQTXLU (VWDFULPLQDOLGDGWLHQHSDUWLFXODUUHOHYDQFLDHQHVIHUDVFRQFUHWDVGHO'HUHFKR3HQDO FRPRHOGHQRPLQDGR'HUHFKR3HQDOHFRQyPLFR\ODGHOLQFXHQFLDRUJDQL]DGD$Vt SXHVORVGHOLWRVLPSXWDEOHVDODVSHUVRQDVMXUtGLFDVSRGUtDQGLYLGLUVHHQGRVJUDQGHV JUXSRVHOGHODGHOLQFXHQFLDHFRQyPLFD\HOGHOFULPHQRUJDQL]DGRVLQTXHVHSXHGD SHUGHUGHYLVWDTXHODGLVWLQFLyQHQWUHDPERVQRVLHPSUHUHVXOWDVHQFLOODGDGRTXH HQRFDVLRQHVDPEDVIRUPDVGHFULPLQDOLGDGFRQIOX\HQDWUDYpVGHORVPHFDQLVPRVGH FLUFXODFLyQ HFRQyPLFD GH OD FRUUXSFLyQ (Q HVWH VHQWLGR VH REVHUYD TXH OD FULPLQDOLGDG RUJDQL]DGD VH GD FXDQGR XQD HPSUHVD HVWi LQVWUXPHQWDOL]DGD SRU XQD RUJDQL]DFLyQFULPLQDOTXHWLHQHSRUILQDOLGDGHOOXFURLOtFLWRSRUVHULOtFLWRHOELHQR VHUYLFLR FRQ TXH VH WUDILFD 0LHQWUDV TXH VL OD HPSUHVD WLHQH ILQHV OtFLWRV SHUR RFDVLRQDOPHQWHFRPHWHGHOLWRVVHWUDWDUtDGHXQVXSXHVWRGHFULPLQDOLGDGHFRQyPLFD $KRUD ELHQ HQ HO PRPHQWR HQ TXH HPSUHVDV DSDUHQWHPHQWH OtFLWDV VRQ HPSOHDGDV SDUDEODQTXHDUHOGLQHURSURYHQLHQWHGHODFULPLQDOLGDGRUJDQL]DGDODOtQHDGLYLVRULD VH GLIXPLQD $ PD\RU DEXQGDPLHQWR XQ FULWHULR GH GHOLPLWDFLyQ DPSOLR TXH HQWLHQGD HO 'HUHFKR 3HQDO HFRQyPLFR FRPR DTXHOORV KHFKRV TXH VH HMHFXWDQ PHGLDQWH XQDempresa económicaRDIDYRUGHXQDHPSUHVDHFRQyPLFD WDPELpQ UHVXOWDUtDFRPSUHKHQVLYRGHOiPELWRGHFULPLQDOLGDGDTXHVHUHILHUHODUHIRUPDSHQDO TXHLPSODQWyODUHVSRQVDELOLGDGFULPLQDOGHODVSHUVRQDVMXUtGLFDV 3DUD VHU DOJR PiV SUHFLVRV HV QHFHVDULR DFXGLU D XQD PHWRGRORJtD GHVFULSWLYD TXH FRQVLJD HVFDSDU GH ODV UHVWULFFLRQHV WHUPLQROyJLFDV $Vt SXHV FDEH VHxDODU TXH OD FULPLQDOLGDG GHVDUUROODGD D WUDYpV GH HVWUXFWXUDV MXUtGLFDV DEDUFD OD WtSLFDPHQWH HFRQyPLFD SRU HMHPSOR ODV GHIUDXGDFLRQHV DO HUDULR S~EOLFR OD UHVSRQVDELOLGDG GHULYDGD GH OD SURGXFFLyQ \ GLVWULEXFLyQ GH SURGXFWRV GHIHFWXRVRV TXH SRGUtDQ DWDFDU HQWUH RWURV ELHQHV MXUtGLFRV D OD VDOXG S~EOLFD OD FULPLQDOLGDG GH FXHOOR personas jurídicas. Derecho comparado y Derecho comunitario(VWXGLRVGH'HUHFKR-XGLFLDOQ~P &*3- 0DGULG SS (Q XQD OtQHD VLPLODU DILUPD 7252 3(f$ - $ La persona jurídica en el proceso…RE FLW S TXH ODV SHUVRQDV MXUtGLFDV FRPR GHVWLQDWDULDV GH GHEHUHVMXUtGLFRVQRVyORSXHGHQFXPSOLUORVVLQRWDPELpQOHVLRQDUORV $Vt SXHV VHJ~Q 520$ 9$/'e6 $ , (VFR] *DUFtD FRRUG Responsabilidad de las personas…RE FLW S HO IRFR GH OD UHIRUPD VH VLWXDUtD HQ ORV GHOLWRV HFRQyPLFRV \ HQ OD GHOLQFXHQFLDRUJDQL]DGD 6REUH HO WUDWDPLHQWR SURFHVDOSHQDO TXH PHUHFHQ ODV DVRFLDFLRQHV LOtFLWDV TXH QR GHVDUUROODQ QLQJXQDDFWLYLGDGOHJDOVHYROYHUiDOWUDWDUODFDSDFLGDGSDUDVHUSDUWHHQHOSURFHVRSHQDOHStJUDIH,,, DSGRGHHVWHPLVPRFDStWXOR =Òf,*$52'5Ë*8(=/³/DUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDV«REFLWSS $Vt GHILQH 7,('(0$11 . Derecho penal económico «RE FLW S DO GHQRPLQDGR 'HUHFKRSHQDOHFRQyPLFR'HUHFKRSHQDOGHODHPSUHVDcorporate crimeHQWHUPLQRORJtDDQJORVDMRQD R droit pénal des affaires HQ)UDQFLD 104 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD EODQFRTXHHVODFRPHWLGDHQODVFDSDVPiVDOWDVGHODVRFLHGDG\VHxDODGDPHQWH ODFRUUXSFLyQGHDOWRVIXQFLRQDULRV\ODFULPLQDOLGDGRUJDQL]DGDUHODFLRQDGDFRQHO WUiILFRGHGURJDVGHDUPDVGHSHUVRQDVHWF7RGRVHVWRViPELWRVGHFULPLQDOLGDGVH HQFXHQWUDQ SRWHQFLDOPHQWH LQWHUUHODFLRQDGRV D WUDYpV GHO VLVWHPD ILQDQFLHUR GHO PHUFDGRJOREDO\GHODVUHGHVGHEODQTXHRGHFDSLWDOHVTXHFRQWDPLQDQODHFRQRPtD PXQGLDO 7LHQHQ HQ FRP~Q D ORV HIHFWRV TXH LQWHUHVDQ D HVWH WUDEDMR HO XVR TXH KDFHQGHHVWUXFWXUDVRUJDQL]DWLYDVOtFLWDVRDOPHQRVDSDUHQWHPHQWHOtFLWDVFXDQGR DFW~DQ HQ HO WUiILFR MXUtGLFR 'H KHFKR SRGUtDQ GDUVH SUREOHPDV FRQFXUVDOHV \ GH GHOLPLWDFLyQHQWUHODVILJXUDVGHOLFWLYDVGHRUJDQL]DFLyQ\JUXSRFULPLQDOIUHQWHDORV VXSXHVWRVGHFRGHOLQFXHQFLDHQWUHSHUVRQDVItVLFDV\SHUVRQDVMXUtGLFDVSHQDOPHQWH UHVSRQVDEOHV 3RU RWUD SDUWH QR FDEH SHUGHU GH YLVWD TXH MXQWR D ODV JUDQGHV HPSUHVDV \ FRUSRUDFLRQHV VH HQFXHQWUDQ RWUDV SHTXHxDV \ PHGLDQDV HPSUHVDV IXQGDFLRQHV R DVRFLDFLRQHVTXHSXHGHQLQFXUULUHQUHVSRQVDELOLGDGSHQDOSRUODVFRQGXFWDVut supra UHIHULGDV $XQTXH HYLGHQWHPHQWH VX SRWHQFLDO OHVLYR VHUi PHQRU QR SRU HOOR VH HQFXHQWUDQ H[HQWDV GH UHVSRQVDELOLGDG VLQR TXH VRQ GHVWLQDWDULDV GH ODV QRUPDV SHQDOHVDOLJXDOTXHODVJUDQGHVFRUSRUDFLRQHV(VWHHVRWURIDFWRUGHKHWHURJHQHLGDG TXH GLILFXOWD HQWHQGHU OD FULPLQDOLGDG GH HPSUHVD FRPR XQD PDWHULD FRQVLVWHQWH \ FRQFDUDFWHUtVWLFDVKRPRJpQHDV 3RU ~OWLPR FRQIRUPH D OD UHJXODFLyQ SHQDO DQWHULRU DO GH MXOLR GH FDEtD SODQWHDUVH VL ODV SHUVRQDV MXUtGLFDV SRGUtDQ UHVSRQGHU SRU OD FRPLVLyQ GH IDOWDV (Q IDYRUGHWDOSRVLELOLGDGFRQODUHGDFFLyQDQWHULRUGHO&3FDEtDHVJULPLUHODUW &3 VHJ~Q HO FXDO ODV FRQVHFXHQFLDV DFFHVRULDV VH DSOLFDUtDQ VyOR D ODV HPSUHVDV RUJDQL]DFLRQHVJUXSRVHQWLGDGHVRDJUXSDFLRQHVFXDQGRHO&yGLJRDVtORSUHYLHVH H[SUHVDPHQWH R FXDQGR VH WUDWDVH GH DOJXQRV GH ORV delitos R faltas SRU ORV TXH HO PLVPRSHUPLWHH[LJLUUHVSRQVDELOLGDGSHQDODODVSHUVRQDVMXUtGLFDV.6LQHPEDUJROD OLWHUDOLGDGGHODUWbis&3TXHKDEODGHGHOLWRV\ODGHODUW&3TXHFDOLILFD WRGDVODVSHQDVFRPRJUDYHVGLILFXOWDEDODDGPLVLyQGHODUHVSRQVDELOLGDGSHQDOGH ODV SHUVRQDV MXUtGLFDV SRU OD FRPLVLyQ GH IDOWDV TXH GH KHFKR IXH QHJDGD SRVWHULRUPHQWH SRU OD MXULVSUXGHQFLD (Q HVWH VHQWLGR DO QR KDEHUVH SUHYLVWR GH IRUPD H[SUHVD TXH ODV SHUVRQDV MXUtGLFDV SXHGDQ FRPHWHU IDOWDV VH HQWHQGtD TXH OD H[LJHQFLDGHUHVSRQVDELOLGDGSHQDOSDUDORVHQWHVFROHFWLYRVTXHGDEDUHGXFLGDDORV ([SUHVLyQDFXxDGDSRU687+(5/$1'(+³:KLWHFROODU&ULPLQDOLW\REFLW 72523(f$-$La persona jurídica en el proceso…REFLWS *$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWSSQRWD (Q HVWH VHQWLGR OD 6$3 6HYLOOD 6HFFLyQ 3HQDO Q~P GH QRYLHPEUH $53?? UHYRFD XQD FRQGHQD HQ SULPHUD LQVWDQFLD SRU XQD IDOWD GH HVWDID D XQD SHUVRQD MXUtGLFD VRVWHQLHQGR TXH GH OD VLPSOH OHFWXUD GHO DUW ELV &3 VH GHGXFH TXH HO VLVWHPD GH UHVSRQVDELOLGDGGHODVSHUVRQDVMXUtGLFDVFRQVWLWX\HXQVLVWHPDGHLQFULPLQDFLyQHVSHFtILFDHQODSDUWH HVSHFLDO GHO PLVPR WH[WR QRUPDWLYR OR TXH VH H[SUHVD FRQ OD FOiXVXOD LQLFLDO en los supuestos previstos en este CódigoVXSXHVWRVHQWUHORVTXHFLHUWDPHQWHVHFXHQWDHOGHOLWRGHHVWDIDDUW ELV&3SHURQRODIDOWDFRUUHODWLYDGHODUW&3QLQLQJXQDRWUDLQIUDFFLyQGHOOLEUR,,,&RQWLQ~D DILUPDQGR HO MX]JDGRU TXH REYLDPHQWH QR FDEH XQD DSOLFDFLyQ H[WHQVLYD R DQDOyJLFD GH OD LQFULPLQDFLyQGHODVSHUVRQDVMXUtGLFDVDFDVRVQRSUHYLVWRVH[SUHVDPHQWHSRULPSHGLUORODH[LJHQFLD GH lex stricta FRPSUHQGLGDHQHOSULQFLSLRGHOHJDOLGDG\SODVPDGDHQHODUW&3DPpQGHODSURSLD GLIHUHQFLD HQ HO VLVWHPD GH SHQDV HVSHFtILFR GH ODV SHUVRQDV MXUtGLFDV (OOR HV DVt WRGD YH] TXH UHVSHFWR GH HVWDV HO OHJLVODGRU SHQDO KD RSWDGR SRU HO FULWHULR de minimis non curat praetor \ HO DSOLFDGRUGHODOH\QRGHEHVLQRUHVSHWDUHVDRSFLyQ 105 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GHOLWRV UHIHULGRV &RQ OD QXHYD UHJXODFLyQ SHQDO VH VXSULPHQ ODV IDOWDV TXH KLVWyULFDPHQWH VH UHJXODEDQ HQ HO /LEUR ,,, &3 FRQ OR TXH HVWH GHEDWH SLHUGH VX VHQWLGR /DSRVLEOHFUHDFLyQGHyUJDQRVHVSHFLDOL]DGRV (Q HVWH SXQWR UHVXOWD WDPELpQ QHFHVDULR SODQWHDUVH VL HO WLSR GH GHOLQFXHQFLD LPSXWDEOH D ODV SHUVRQDV MXUtGLFDV JR]D GH FRQVLVWHQFLD VXILFLHQWH FRPR SDUD VHU DWULEXLGDDyUJDQRVMXGLFLDOHVHVSHFLDOL]DGRVSRUUD]yQGHODPDWHULD(QHVWHVHQWLGR ODDVLPLODFLyQPiVRPHQRVSUHFLVDHQWUHODFULPLQDOLGDGGHHPSUHVD\HO'HUHFKR 3HQDO HFRQyPLFR KD KHFKR UHVXUJLU DO KLOR GH OD LQWURGXFFLyQ GH XQ VLVWHPD GH UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV HO YLHMR GHEDWH VREUH OD FRQYHQLHQFLD GH FUHDUGHQWURGHORUGHQMXULVGLFFLRQDOSHQDOyUJDQRVHVSHFLDOL]DGRV HQ FULPLQDOLGDG HFRQyPLFD $ HVWH UHVSHFWR FDEH FRQVWDWDU TXH FDVL VLHPSUH TXH VH KDEOD GH 'HUHFKR3HQDOHFRQyPLFRVHUHLWHUDODFRQYHQLHQFLDGHFRQWDUHQFRQVRQDQFLDFRQ OD HVSHFLILFLGDG \ OD FRPSOHMLGDG GH HVWD UDPD GHO 'HUHFKR 3HQDO FRQ yUJDQRV HVSHFLDOL]DGRVHQODLQYHVWLJDFLyQ\HOHQMXLFLDPLHQWRGHWDOHVGHOLWRV (Q HO PDUFR GHO GHEDWH VREUH OD FUHDFLyQ GH yUJDQRV MXGLFLDOHV HVSHFLDOL]DGRV HQ 'HUHFKR3HQDOHFRQyPLFRVHSRQHGHPDQLILHVWRSRUXQDSDUWHTXHHQWDOHVGHOLWRV FRQFXUUHQ FLHUWDV HVSHFLDOLGDGHV SURFHVDOHV VREUH WRGR HQ WpUPLQRV GH GLILFXOWDGHV SUREDWRULDV TXH DFRQVHMDQ OD DGRSFLyQ GH PHGLGDV RUJDQL]DWLYDV RULHQWDGDV D OD HVSHFLDOL]DFLyQ\DOLQFUHPHQWRGHUHFXUVRVSHUVRQDOHV\PDWHULDOHV3RURWUDSDUWH VH IXQGDPHQWDQ WDOHV UHTXHULPLHQWRV GH HVSHFLDOL]DFLyQ HQ OD QHFHVLGDG GH TXH HO SHUVRQDOHQFDUJDGRGHODLQYHVWLJDFLyQ\HQMXLFLDPLHQWRGHWDOHVGHOLWRVFXHQWHFRQ FRQRFLPLHQWRV HVSHFtILFRV VREUH PDWHULDV HFRQyPLFDV ILQDQFLHUDV FRQWDEOHV \ HPSUHVDULDOHV (Q HO iPELWR FRPSDUDGR OD WHQGHQFLD D OD HVSHFLDOL]DFLyQ HQ 08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWS (QHVWHVHQWLGRVHxDOD*87,e55(==$5=$$Investigación y enjuiciamiento…REFLWS TXH ³en España aún no se ha debatido en profundidad la conveniencia de crear órganos especializados en el enjuiciamiento de los delitos económicos´ (Q OD PLVPD OtQHD VH UHILHUH D ODV UD]RQHVSDUDODHVSHFLDOL]DFLyQGHODMXVWLFLDSHQDOHQPDWHULDHFRQyPLFD7,('(0$11.Derecho penal económico. Introducción …REFLWSS7DPELpQ0$57Ë1(=%8-È13e5(= & Derecho penal económico…RE FLW SS DSXQWD HQWUH RWUDV HVSHFLDOLGDGHV SURFHVDOHV SURSLDVGHO'HUHFKR3HQDOHFRQyPLFRODHVSHFLDOL]DFLyQGHORVyUJDQRVGHSHUVHFXFLyQSHQDO 7DOHV FRQVLGHUDFLRQHV SXHGHQ OHHUVH HQ 7,('(0$11 . Derecho penal económico. Introducción …RE FLW S SDUD TXLHQ GHVGH XQD SHUVSHFWLYD SURFHVDOFULPLQDOtVWLFD ORV GHOLWRV HFRQyPLFRV VRQ GHOLWRV SDWULPRQLDOHV SXURV FRQ FRPSOHMLGDGHV SURFHVDOHV SUREDWRULDV (QWHQGLHQGRHODXWRUGHVGHWDOSRVLFLyQTXHHOSULQFLSDOSUREOHPDGHO'HUHFKRSHQDOHFRQyPLFRVH VROXFLRQDUtD PHMRUDQGR OD MXVWLFLD SHQDO D WUDYpV GH OD DGRSFLyQ GH PHGLGDV UHODWLYDV DO SHUVRQDO D UHFXUVRVPDWHULDOHV\DFXHVWLRQHVGHRUJDQL]DFLyQ 6REUHHVWHSDUWLFXODUHQWLHQGH'(85%$12&$675,//2(³(VSHFLDOLGDGHVGHODVVHQWHQFLDV HQORVGHOLWRVHFRQyPLFRVHQ$$9990DJUR6HUYHWGLUDelincuencia económica(VWXGLRVGH 'HUHFKR-XGLFLDOQ~P&*3-0DGULGSSSTXHHQORVGHOLWRVHFRQyPLFRVHV QHFHVDULR HO DX[LOLR GH ORV FRQRFLPLHQWRV HFRQyPLFRV \ FRQWDEOHV SDUD HQWHQGHU OD LQJHQLHUtD ILQDQFLHUD(QXQDOtQHDVLPLODUVRVWLHQH7,('(0$11.Derecho penal económico. Introducción …REFLWSFRPRHQODDFWXDOLGDGH[LVWHXQDUHODFLyQPX\HVWUHFKDHQWUHHO'HUHFKR3HQDO HFRQyPLFR\ODVFLHQFLDVHPSUHVDULDOHVHVSHFLDOPHQWHFXDQGRVHWUDWDGHODFRQWDELOLGDGFRPHUFLDO\ GHODDXGLWRUtDFRQWDEOH 106 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD DOJXQRVSDtVHVGHOD(XURSDFRQWLQHQWDOWDOHVFRPR)UDQFLDR$OHPDQLDTXHVt FXHQWDQ FRQ yUJDQRV HVSHFLDOL]DGRV SDUD OD LQVWUXFFLyQ \ HO HQMXLFLDPLHQWR GH ORV GHOLWRV HFRQyPLFRV FRQWUDVWD FRQ OD LQVWLWXFLyQ GHO -XUDGR SRSXODU TXH UHLQD HQ HO Common Law, WUDGLFLyQMXUtGLFDHQODFXDOORVIUDXGHVJUDYHVFXDQGRHODFXVDGRQR VHGHFODUDFXOSDEOHVRQPD\RUPHQWHMX]JDGRVSRUSHUVRQDVOHJDVHQ'HUHFKR. 'HVGHXQSXQWRGHYLVWDVXSUDQDFLRQDOUHVXOWDGHVWDFDEOHOD5HFRPHQGDFLyQ5 GHO &RPLWp GH 0LQLVWURV GHO &RQVHMR GH (XURSD TXH DFRQVHMD D ORV (VWDGRV 0LHPEURV GHO &RQVHMR GH (XURSD OD FUHDFLyQ GH XQLGDGHV GH SROLFtD \ GH ILVFDOtDV HQFDUJDGDV HVSHFLDOPHQWH GH OD OXFKD FRQWUD OD FULPLQDOLGDG GH ORV QHJRFLRV SURFXUDQGR D FXDQWRV KD\DQ GH LQWHUYHQLU MXHFHV ILVFDOHV SROLFtDV XQD IRUPDFLyQ HVSHFLDOL]DGD(QUHVSXHVWDDWDO5HFRPHQGDFLyQHQ(VSDxDVHRSWySRUODFUHDFLyQ GH )LVFDOtDV (VSHFLDOHV WDOHV FRPR OD )LVFDOtD $QWLGURJD \ OD )LVFDOtD FRQWUD OD &RUUXSFLyQ\OD&ULPLQDOLGDG2UJDQL]DGDDUW(20)VLHQGRDHVWD~OWLPDDOD TXH VH HQFRPLHQGD OD SUiFWLFD GH ODV GLOLJHQFLDV GH LQYHVWLJDFLyQ \ OD LQWHUYHQFLyQ GLUHFWD HQ ORV SURFHVRV SHQDOHV HQ ORV TXH VH HQMXLFLDQ OD PD\RU SDUWH GH ORV GHQRPLQDGRV GHOLWRV HFRQyPLFRV 4XL]i SRU HQWHQGHU TXH ODV QHFHVLGDGHV GH HVSHFLDOL]DFLyQTXHGDEDQVDWLVIHFKDVFRQODH[LVWHQFLDGHWDOHV)LVFDOtDV(VSHFLDOHV QR H[LVWHQ yUJDQRV HVSHFLDOL]DGRV HQ HVWH WLSR GH GHOLWRV GHQWUR GHO RUGHQ MXULVGLFFLRQDO SHQDO QL WDPSRFR VH H[LJH D ORV MXHFHV \ PDJLVWUDGRV FRQRFLPLHQWRV HVSHFtILFRVHQPDWHULDPHUFDQWLOILQDQFLHUDRFRQWDEOH 3RU VX SDUWH DOJXQRV DXWRUHV DERJDQ SRU XQD HVSHFLDOL]DFLyQ GH ORV yUJDQRV GH HQMXLFLDPLHQWR FRQ SURSXHVWDV GH lege ferenda TXH SDVDQ SRU DWULEXLU D OD $1 OD FRPSHWHQFLDH[FOXVLYDVREUHWDOHVGHOLWRVRSRUFUHDU-X]JDGRVR6HFFLRQHVHQODV $$33HVSHFLDOL]DGRVHQGHOLWRVHFRQyPLFRVVREUHWRGRHQDTXHOORVOXJDUHVGRQGH (Q)UDQFLDGHVGHOD/H\GHGHDJRVWRGHHODUW&33SHUPLWHGHQWURGHFDGD&RUWHGH $SHODFLyQ GHVLJQDU XQR R PiV 7ULEXQDOHV GH *UDQ LQVWDQFLD SDUD OD SHUVHFXFLyQ LQVWUXFFLyQ \ HQMXLFLDPLHQWR GH FLHUWRVGHOLWRV LQFOXLGRV SRU OD GRFWULQD IUDQFHVD HQHODroit Penal des Affaires VLHPSUH TXH UHYLVWDQ XQD HVSHFLDO FRPSOHMLGDG SRU HO JUDQ Q~PHUR GH DXWRUHV GH FyPSOLFHV GH YtFWLPDVRSRUHOiPELWRJHRJUiILFRDOTXHVHH[WLHQGHQ 3RUVXSDUWH$OHPDQLDKDRSWDGRWDPELpQSRUODHVSHFLDOL]DFLyQGHORVyUJDQRVFRPSHWHQWHVSDUD HOHQMXLFLDPLHQWRGHORVGHOLWRVHFRQyPLFRV(QHVWHVHQWLGRHODUWF*9*SHUPLWHFUHDUFiPDUDV HVSHFLDOL]DGDVHQ'HUHFKR3HQDOHFRQyPLFRHQORV7ULEXQDOHVGHO/DQGSDUDFRQRFHUGHODVTXHUHOODV SUHVHQWDGDV SRU OD )LVFDOtDV (VSHFLDOL]DGDV (VWDV ~OWLPDV DGHPiV GH FRQWDU FRQ )LVFDOHV HVSHFLDOPHQWHIRUPDGRVFRODERUDQFRQHFRQRPLVWDV\DGPLQLVWUDGRUHVGHHPSUHVDVGHWDOIRUPDTXH QRGHSHQGHQH[FHVLYDPHQWHGHORVLQIRUPHVGHSHULWRVH[WHUQRV)UHQWHDHVWRHQHOCommon LawORV IUDXGHV JUDYHV FXDQGR HO DFXVDGR VH GHFODUD LQRFHQWH GHEHQ VHU MX]JDGRV SRU XQ -XUDGR (VWDV \ RWUDV UHIHUHQFLDV DO GHUHFKR H[WUDQMHUR SXHGHQ YHUVH HQ *87,e55(= =$5=$ $ Investigación y enjuiciamiento…REFLWS (VWDV \ RWUDV UHIHUHQFLDV DO GHUHFKR H[WUDQMHUR SXHGHQ YHUVH HQ *87,e55(= =$5=$ $ Investigación y enjuiciamiento…REFLWS 5HFRPHQGDFLyQ Q~P 5 GHO &RPLWp GH 0LQLVWURV D ORV (VWDGRV PLHPEURV VREUH OD FULPLQDOLGDGHQPDWHULDHFRQyPLFDDGRSWDGDSRUHO&RQVHMRGH0LQLVWURVHOGHMXQLRGH 'H KHFKR KDVWD HO DxR H[LVWtD OD )LVFDOtD GH 'HOLWRV (FRQyPLFRV FX\DV FRPSHWHQFLDV VRQ DFWXDOPHQWHDVXPLGDVSRUOD)LVFDOtDFRQWUDOD&RUUXSFLyQ\OD&ULPLQDOLGDG2UJDQL]DGD8QHVWXGLR VREUH OD QDWXUDOH]D RUJDQL]DFLyQ \ IXQFLRQHV GH OD PLVPD SXHGH FRQVXOWDUVH HQ *87,e55(= =$5=$$Investigación y enjuiciamiento…REFLWSS $VtORFRQVWDWD*87,e55(==$5=$$Investigación y enjuiciamiento…REFLWS $Vt OR SURSRQH *$5%(5Ë //2%5(*$7 - ³/D $1 \ HO HQMXLFLDPLHQWR GH ORV GHOLWRV HFRQyPLFRV´ HQ Estudios de Derecho Penal Económico, / $UUR\R =DSDWHUR . 7LHGHPDQQ HGV (GLFLRQHVGHOD8QLYHUVLGDGGH&DVWLOOD/D0DQFKD&XHQFDSS 107 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO VX FRPLVLyQ VHD HVSHFLDOPHQWH IUHFXHQWH (VWD ~OWLPD VROXFLyQ SRGUtD HQFRQWUDU DSR\ROHJDOHQHODUW/23- TXHSUHYpODSRVLELOLGDGGHTXHHO&*3-DFXHUGHOD HVSHFLDOL]DFLyQGHXQRRYDULRVMX]JDGRVHQODVFLUFXQVFULSFLRQHVHQTXHKD\DPiV GHXQRGHODPLVPDFODVHSDUDTXHDVXPDQFRQFDUiFWHUH[FOXVLYRHOFRQRFLPLHQWR GHGHWHUPLQDGDVFODVHVGHDVXQWRV (QUHDOLGDGHVWLPRTXHHQWRGRHVWHGLVFXUVRH[LVWHXQSUREOHPDSUHYLRTXH\DKD TXHGDGR DSXQWDGR ut supra < HV TXH DO PDUJHQ GH GHWHUPLQDU TXp JUDGR GH HVSHFLDOL]DFLyQGHORVyUJDQRVMXGLFLDOHVUHVXOWDHILFLHQWHRODIRUPDHQTXHSRGUtDQ HQ VX FDVR LPSOHPHQWDUVH WDOHV PHGLGDV HQ WpUPLQRV RUJiQLFRV \ RUJDQL]DWLYRV OD FXHVWLyQ SUHYLD \ IXQGDPHQWDO TXH KDEUtD TXH SODQWHDUVH HV VL OD PDWHULD GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV WLHQH XQD FRQVLVWHQFLD R XQD HVSHFLILFLGDG VXILFLHQWH FRPR SDUD VHUYLU GH FULWHULR D WDOHV PHGLGDV GH HVSHFLDOL]DFLyQRVLSRUHOFRQWUDULRDEDUFDUtDXQiPELWRGHOLFWLYRWDQKHWHURJpQHR TXHQRFDEUtDKDEODUSURSLDPHQWHGHHVSHFLDOL]DFLyQ 6LVHDWLHQGHDOOLVWDGRGHGHOLWRVLPSXWDEOHVDODVSHUVRQDVMXUtGLFDVVHFRPSUXHED TXH HO OHJLVODGRU QR KD OLPLWDGR VX VHOHFFLyQ D ORV GHOLWRV FRQWUD HO RUGHQ VRFLRHFRQyPLFR VLQR TXH WDPELpQ KD LQFOXLGR RWURV TXH QR DWDFDQ ELHQHV MXUtGLFRV FROHFWLYRV R VXSUDLQGLYLGXDOHV GH FRQWHQLGR HFRQyPLFR WDOHV FRPR ORV GHOLWRV FRQWUD HO PHGLRDPELHQWH HO GH ILQDQFLDFLyQ GHO WHUURULVPR ORV GHOLWRV GH ULHVJR SURYRFDGRV SRU H[SORVLYRV X RWURV DJHQWHV ORV GH WUiILFR GH GURJDV R ORV GLUHFWDPHQWH YLQFXODGRV D UHGHV GH GHOLQFXHQFLD RUJDQL]DGD 5HVXOWD HYLGHQWH TXH WDOHV GHOLWRV QR SHUWHQHFHQ D OD PLVPD HVSHFLH GHOLFWLYD QL DWDFDQ ELHQHV MXUtGLFRV KRPRJpQHRV OR FXDO VH SRQH GH PDQLILHVWR WDPELpQ DO REVHUYDU VX GLVSHUVLyQ D OR ODUJRGHORVGLYHUVRVFDStWXORVGHOD3DUWH(VSHFLDOGHO&3 6XV FDUDFWHUtVWLFDV FRPXQHV VHUtDQ SULQFLSDOPHQWH VX ILQDOLGDG GH OXFUR \ VX FRPLVLyQ D WUDYpV GH HVWUXFWXUDV MXUtGLFDV GH EDVH DVRFLDWLYD (VWD SDUWLFXODU PRGDOLGDG FRPLVLYD YLQFXODGD GH IRUPD GLUHFWD R LQGLUHFWD DO GHVDUUROOR GH OD DFWLYLGDGSURSLDGHXQDRUJDQL]DFLyQRLQFOXVREDVDGDHQODLQVWUXPHQWDOL]DFLyQGH FLHUWDV HVWUXFWXUDV MXUtGLFDV FUHDGDV SDUD OD FRPLVLyQ GH LOtFLWRV SHQDOHV OHV RWRUJD FLHUWDHVSHFLILFLGDG(QSULPHUOXJDUSRUTXHIDFLOLWDVXLPSXQLGDGGDGDODGLILFXOWDG GHGHWHUPLQDUDORVUHVSRQVDEOHVLQGLYLGXDOHVHQVXVHQR\HQVHJXQGROXJDUSRUTXH DXPHQWD H[SRQHQFLDOPHQWH VX SRWHQFLDO OHVLYR (Q HVWH VHQWLGR DOJXQDV GH ODV FDUDFWHUtVWLFDVGHHVWHWLSRGHFULPLQDOLGDGUDGLFDQSUHFLVDPHQWHHQODVGLILFXOWDGHV SDUD DVLJQDU UHVSRQVDELOLGDGHV LQGLYLGXDOHV D WUDYpV GH ODV WHRUtDV FOiVLFDV GH OD LPSXWDFLyQREMHWLYD\ODFDXVDOLGDG (QHVWHVHQWLGR*87,e55(==$5=$$Investigación y enjuiciamiento…REFLWS (VWDSRVLELOLGDGKDVLGRREMHWRGHUHJXODFLyQUHJODPHQWDULDSRUHO3OHQRGHO&*3-DWUDYpVGHO $FXHUGR GH QRYLHPEUH GH SRU HO TXH VH DSUXHED HO 5HJODPHQWR GH ORV DVSHFWRV DFFHVRULRVGHODVDFWXDFLRQHVMXGLFLDOHVDUWV (VWHHVHOFULWHULRHPSOHDGRSRU0$57Ë1(=%8-È13e5(=&Derecho penal económico…RE FLWSSDUDLGHQWLILFDUODFDWHJRUtDGHO'HUHFKR3HQDOHFRQyPLFR (QHVWHVHQWLGR=Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWSS OODPDODDWHQFLyQVREUHODGLILFXOWDGGHLQGLYLGXDOL]DUODVUHVSRQVDELOLGDGHVGHORVDXWRUHV\ FyPSOLFHV SRU ORV GHOLWRV FRPHWLGRV HQ HO VHQR GH FRUSRUDFLRQHV RUJDQL]DGDV FRPSOHMDV \ MHUDUTXL]DGDVQRSRUSUREOHPDVGHSUXHEDVLQRSRUXQDFXHVWLyQPDWHULDOGHLPSXWDFLyQ 108 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (VWDV FDUDFWHUtVWLFDV MXQWR FRQ HO HQRUPH SRWHQFLDO TXH WLHQH HVWH WLSR GH FULPLQDOLGDGSDUDFRQWDPLQDUODVLQVWLWXFLRQHVILQDQFLHUDVHFRQyPLFDV\SROtWLFDVGH XQ SDtV SRQH GH PDQLILHVWR OD QHFHVLGDG GH LQYHUWLU JUDQGHV UHFXUVRV KXPDQRV PDWHULDOHV \ HFRQyPLFRV HQ RUGHQ D VX UHSUHVLyQ /D WLSLILFDFLyQ GH OD UHVSRQVDELOLGDGSHQDOGHHPSUHVDWLHQHXQHQRUPHSRWHQFLDOSUHYHQWLYRSDUDOXFKDU FRQWUD OD FRUUXSFLyQ SROtWLFD \ HFRQyPLFD $KRUD ELHQ VX UHJXODFLyQ OHJDO QR HV VXILFLHQWH VLQR TXH SDUD FRQVROLGDU VX SRWHQFLDOLGDG GLVXDVRULD VH UHTXLHUH VX HIHFWLYD DSOLFDFLyQ SUiFWLFD SDUD OR FXDO GHVGH XQD SHUVSHFWLYD SROtWLFRFULPLQDO SRGUtD UHVXOWDU FRQYHQLHQWH LQFUHPHQWDU R FRQFHQWUDU ORV UHFXUVRV GLVSRQLEOHV HQ OD UHSUHVLyQGHODGHOLQFXHQFLDHPSUHVDULDOWDQWRSRUODVGLILFXOWDGHV\ODODUJDGXUDFLyQ TXHQRUPDOPHQWHLPSOLFDVXLQYHVWLJDFLyQFRPRSRUODHQRUPHSRWHQFLDOLGDGOHVLYD GHHVWHWLSRGHFULPLQDOLGDG6HJXUDPHQWHODSHUFHSFLyQGHWDOQHFHVLGDGDQLPyHQ VXPRPHQWRDODFUHDFLyQGHODV)LVFDOtDV(VSHFLDOHVSUHYLVWDVHQHODUW(20)± $QWLGURJD\FRQWUDOD&RUUXSFLyQ\OD&ULPLQDOLGDG2UJDQL]DGD 1R REVWDQWH HQWLHQGR TXH OD KHWHURJHQHLGDG HQ UHODFLyQ FRQ ODV ILJXUDV GHOLFWLYDV LPSXWDEOHVDODVSHUVRQDVMXUtGLFDVHVPRWLYRPiVTXHVXILFLHQWHSDUDGHVDFRQVHMDUOD FUHDFLyQ GH yUJDQRV HVSHFLDOL]DGRV (Q HVWD OtQHD DOJ~Q DXWRU H[FOX\H SODQWHDPLHQWRVGHFUHDFLyQGHMX]JDGRVespecializados\DTXHHQYLVWDGHOOLVWDGRGH GHOLWRV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV QR SRGUtDQ VHU FRQVLGHUDGRV FRPR WDOHV/RFRP~Q\SDUWLFXODUGHORVGHOLWRVLPSXWDEOHVDODVSHUVRQDVMXUtGLFDVQR SDVD GH VHU SUHFLVDPHQWH VX FRPLVLyQ D WUDYpV GH HVWUXFWXUDV RUJDQL]DWLYDV DSDUHQWHPHQWH OHJDOHV 6LQ HPEDUJR OD DFWXDO SHQHWUDFLyQ GH ODV SHUVRQDV MXUtGLFDV HQWRGRVORViPELWRVGHODYLGD\HQJHQHUDOHQHOWUiILFRMXUtGLFR\HFRQyPLFRHV WDO TXH GLItFLOPHQWH VH SRGUi GRWDU GH HVSHFLILFLGDG D OD GHOLQFXHQFLD HQ TXH DTXHOODV LQWHUYLHQHQ SRU HVH VROR KHFKR (Q HVWH VHQWLGR UHVXOWDQ LOXVWUDWLYDV ODV SDODEUDVGH=Òf,*$52'5Ë*8(=SDUDTXLHQ³uniendo las variables sociedad de riesgo, nuevo modelo organizativo empresa-red y redes entre la criminalidad organizada y las empresas lícitas tenemos que la empresa « se constituye en el principal agente generador de riesgos para bienes jurídicos´ WDQWR FXDQGR VRQ LQVWUXPHQWDOL]DGDV SRU HO FULPHQ RUJDQL]DGR FRPR FXDQGR SRU SROtWLFDV GH RUJDQL]DFLyQGHIHFWXRVDVRQHJOLJHQWHVSURGXFHQJUDYHVOHVLRQHVDELHQHVMXUtGLFRV FROHFWLYRV (QHVWHVHQWLGRHQORVGHEDWHVSDUODPHQWDULRV\HQODVHQPLHQGDVDODWRWDOLGDGSUHVHQWDGDVDODV GRV3UR\HFWRGHPRGLILFDFLyQGHOD/(&ULPSUHVHQWDGRVHQTXHILQDOPHQWHFULVWDOL]DURQHQOD /H\GHGHRFWXEUH\/2GHGHRFWXEUHKDVLGRXQDFRQVWDQWHODQHFHVLGDGGH LQFUHPHQWDU ORV UHFXUVRV HFRQyPLFRV ORV PHGLRV SHUVRQDOHV \ ORV PDWHULDOHV SDUD OXFKDU FRQWUD OD FRUUXSFLyQODFULPLQDOLGDGRUJDQL]DGD\ODFRPSOHMDFULPLQDOLGDGGHHVWDpSRFDRFXDOFKRFDFRQOD SUHYLVLyQGHOD'$~QLFDGHO3UR\HFWRGH/H\RUGLQDULD\OD'$GHO3UR\HFWRGH/2TXHVHxDODQ TXHODVUHIRUPDVQRSRGUiQVXSRQHULQFUHPHQWRGHGRWDFLRQHVGHSHUVRQDOQLGHUHWULEXFLRQHVQLGH RWURVJDVWRVGHSHUVRQDO (QHVWDOtQHD\HQFRQWUDGHODFUHDFLyQGHyUJDQRVHVSHFLDOL]DGRVVHPXHVWUD*$5&Ë$3e5(=- -³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWSVHxDODQGRDGHPiVGHODKHWHURJHQHLGDGGH ORV GHOLWRV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV TXH WDO SURSXHVWD GH HVSHFLDOL]DFLyQ HVWi SRFR FRQHFWDGD FRQ HO PXQGR MXGLFLDO UHDO \D TXH HQ VX RSLQLyQ KD\ PXFKRV MXHFHV HVSDxROHV HVSHFLDOL]DGRVHQ'HUHFKR3HQDOHFRQyPLFRTXHUHFLEHQFXUVRV\IRUPDFLyQFRQWLQXDGDDOUHVSHFWR /R FXDO VLHPSUH VHJ~Q OD RSLQLyQ GHO DXWRU MXQWR FRQ XQ SODQWHO DGHFXDGR GH SHULWRV FRQWDEOHV \ ILVFDOHVH[FOXLUtDODQHFHVLGDGGHyUJDQRVMXGLFLDOHVHVSHFLDOL]DGRV =Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWS 109 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 3RVLEOHPHQWH SRUTXH HO GHQRPLQDGRU FRP~Q R OD SULQFLSDO HVSHFLILFLGDG GH ORV GHOLWRVLPSXWDEOHVDODVSHUVRQDVMXUtGLFDVHVSUHFLVDPHQWHVXFRPLVLyQHQHOVHQRR D WUDYpV GH RUJDQL]DFLRQHV R HQWHV FROHFWLYRV JHQHUDOPHQWH GH VRFLHGDGHV PHUFDQWLOHV FDEUtD SODQWHDUVH OD SRVLELOLGDG GH DWULEXLU OD FRPSHWHQFLD SDUD VX HQMXLFLDPLHQWRDORV-XHFHVGHOR0HUFDQWLODWULEXFLyQFRPSHWHQFLDOTXHSUHVHQWDUtD FRPR YHQWDMD OD SRVLELOLGDG GH XVDU D ORV DGPLQLVWUDGRUHV FRQFXUVDOHV FRPR LQWHUYHQWRUHV $GHPiV HVWRV MXHFHV FXHQWDQ FRQ FRQRFLPLHQWRV HVSHFLDOL]DGRV HQ PDWHULD PHUFDQWLO HFRQyPLFD ILQDQFLHUD \ FRQWDEOH TXH SXHGH UHVXOWDU HVSHFLDOPHQWH ~WLO SDUD HQWHQGHU HVTXHPDV GH GHIUDXGDFLyQ H LQJHQLHUtD ILQDQFLHUD DVtFRPRSDUDYDORUDUODHILFDFLDSUHYHQWLYDGHORVPRGHORVGHRUJDQL]DFLyQ\JHVWLyQ LPSOHPHQWDGRV SRU OD HQWLGDG SDUD FXPSOLU FRQ VXV GHEHUHV GH FXPSOLPLHQWR QRUPDWLYR ,JXDOPHQWH RWUD HVSHFLDOLGDG GH ORV GHOLWRV HFRQyPLFRV TXH SRGUtD DFRQVHMDU WDO DWULEXFLyQ HV TXH pVWRV VH UHILHUHQ HQ JUDQ PHGLGD D FXHVWLRQHV SURSLDV GHO RUGHQ FLYLO SRU OR TXH HV QHFHVDULR PDQHMDU FRQFHSWRV \ FDWHJRUtDV SURSLRV GH GLFKR RUGHQ MXULVGLFFLRQDO 6LQ HPEDUJR WDO VROXFLyQ QR UHVXOWD VDWLVIDFWRULD HQ OD PHGLGD HQ TXH QR WRGDV ODV SHUVRQDV MXUtGLFDV VRQ VRFLHGDGHV PHUFDQWLOHVVLQRTXHWDPELpQYHQGUiQVXMHWDVDOQXHYRUpJLPHQGHUHVSRQVDELOLGDG SHQDO ODV DVRFLDFLRQHV \ IXQGDFLRQHV 3RU RWUD SDUWH HOOR VXSRQGUtD DWULEXLU FRPSHWHQFLDVSHQDOHVDXQyUJDQRMXULVGLFFLRQDOGHORUGHQFLYLOORFXDODSHVDUGHOD H[LVWHQFLDGHyUJDQRVPL[WRVHVWRHVFRQFRPSHWHQFLDVFLYLOHV\SHQDOHVWDOHVFRPR ORV -X]JDGRV GH 9LROHQFLD VREUH OD 0XMHU R ORV -X]JDGRV GH 3ULPHUD ,QVWDQFLD H ,QVWUXFFLyQ QR UHVXOWD a priori UHFRPHQGDEOH 1R KD\ TXH ROYLGDU TXH HO -XH] TXH HQMXLFLHDODSHUVRQDMXUtGLFDJHQHUDOPHQWHVHUiDVtPLVPRHOHQFDUJDGRGHHQMXLFLDU ODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVItVLFDVFRQORTXHVXODERUQRVHOLPLWDUiD GHWHUPLQDUODUHVSRQVDELOLGDGGHODPHUFDQWLO$PD\RUDEXQGDPLHQWRFRPRHVELHQ VDELGRORVSURFHVRVFLYLOHV\SHQDOHVVHULJHQSRUSULQFLSLRVGLVWLQWRVPXFKDVYHFHV LQFOXVRDQWDJyQLFRVFRQORTXHDJUHJDUD OD\D KHWHURJpQHD OLVWDGHFRPSHWHQFLDV GHORV-X]JDGRVGHOR0HUFDQWLOHOHQMXLFLDPLHQWRGHODUHVSRQVDELOLGDGSHQDOGHODV SHUVRQDVMXUtGLFDVQRSDUHFHHQDEVROXWRFRQYHQLHQWH 8QD YtD LQWHUPHGLDHQWUHFUHDUyUJDQRVHVSHFLDOL]DGRVHLJQRUDU OD HVSHFLILFLGDG GH HVWH WLSR GH GHOLQFXHQFLD SDVDUtD SRU UHDOL]DU SODQHV GH IRUPDFLyQ FRQWLQXDGD HQ HFRQRPtDFRQWDELOLGDG\ILQDQ]DVDVtFRPRHQRUJDQL]DFLyQHPSUHVDULDOWRGRHOOR GHVGH XQD SHUVSHFWLYD FHQWUDGD HQ OD GHWHFFLyQ OD LQYHVWLJDFLyQ \ OD UHSUHVLyQ GH GHOLWRV 2WUD RSFLyQTXHVHDSXQWDFRPRIRUPDGHVXSOLUODIDOWD GH FRQRFLPLHQWRV HVSHFLDOL]DGRVHQODLQYHVWLJDFLyQGHFLHUWRVGHOLWRVHVODGHDWULEXLUODLQYHVWLJDFLyQ DO ILVFDO HQ WDQWR TXH DO QR UHJLU SDUD OD )LVFDOtD OD SUHGHWHUPLQDFLyQ OHJDO TXH Vt UHLQD SDUD ORV MXHFHV OD LPSODQWDFLyQ GHO ILVFDO LQVWUXFWRU WDO \ FRPR SODQWHDED OD 3URSXHVWD&33SRGUtDIDFLOLWDUODH[LVWHQFLDGHHVSHFLDOLVWDVVHJ~QODQDWXUDOH]DGHO GHOLWRREMHWRGHODFDXVD '(85%$12&$675,//2(³(VSHFLDOLGDGHVGHODVVHQWHQFLDV«REFLWS (VWDHVODRSFLyQSRUODTXHRSWD)(55(,52%$$021'(;;³/DRUJDQL]DFLyQMXGLFLDOGHOD VHJXULGDGPDUtWLPD´HQ$$99-/0HLOiQ*LOGLU--3HUQDV*DUFtD5*DUFtD3pUH]FRRUGV Estudios sobre el régimen jurídico de los vertidos de buques en el medio marino, $UDQ]DGL1DYDUUD SS SS FRPR VROXFLyQ JOREDO D ODV QHFHVLGDGHV GH HVSHFLDOL]DFLyQ TXH HYLWDVHUHFXUULUDPHGLGDVGHUHIXHU]RMXGLFLDOVyORDSWDVSDUDVLWXDFLRQHVFR\XQWXUDOHV\DPHGLGDV TXHVXSXVLHVHQODFHQWUDOL]DFLyQWHUULWRULDOGHFLHUWDVFDXVDVHQXQ~QLFRyUJDQR 110 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (QWRGRFDVRODLQWURGXFFLyQGHXQVLVWHPDGHUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDV MXUtGLFDVVXSRQHXQFDPELRGHSDUDGLJPDTXHREOLJDDUHSHQVDUFLHUWDVFDWHJRUtDVH LQVWLWXFLRQHV EiVLFDV WDQWR GHO 'HUHFKR 3HQDO FRPR GHO 'HUHFKR 3URFHVDO SHQDO \ TXH LQWURGXFH QRFLRQHV FRPR HO FRQWURO GHELGR OD FXOSDELOLGDG GH HPSUHVD R ORV compliance programs, KDVWD DKRUD DMHQRV D QXHVWUR RUGHQDPLHQWR MXUtGLFR (Q HVWH FRQWH[WRSRGUtDVHUUHFRPHQGDEOHVXSOLUODIDOWDGHFXOWXUDMXUtGLFDGHORVMXHFHV\ PDJLVWUDGRV HVSDxROHV VREUH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV D WUDYpV GH SODQHV GH IRUPDFLyQ GH MXHFHV \ PDJLVWUDGRV FRQVWLWXFLyQ GH JDELQHWHV WpFQLFRV GH DSR\R \ DVHVRUDPLHQWR VHPLQDULRV LQWHUGLVFLSOLQDULRV \ UHXQLRQHV SHULyGLFDV HQWUH )LVFDOtD 3ROLFtD 0DJLVWUDWXUD SRGHUHV SROtWLFRV \ GHPiV FROHFWLYRV 4XL]iV OD IDOWD GH DSOLFDFLyQ GH OD UHIRUPD SHQDO UHVSRQGH SUHFLVDPHQWHDHVWDIDOWDGHFHUWH]DVREUHFyPRDSOLFDUODTXHSRGUtDFRPEDWLUVHFRQ IRUPDFLyQ 3RURWUDSDUWHVLQRVHWRPDQPHGLGDVHQUHODFLyQFRQODPHMRUDGHODIRUPDFLyQGH ORV MXHFHV \ PDJLVWUDGRV HQ PDWHULDV WpFQLFDV R HQ FXHVWLRQHV QRYHGRVDV FRPR ODV TXH LQWURGXFH HVWD UHYROXFLRQDULD UHIRUPD VH FRUUH HO ULHVJR GH TXH HO yUJDQR MXGLFLDOVHYHDREOLJDGRDFRQILDURDSR\DUVHH[FHVLYDPHQWHHQORVFRQRFLPLHQWRVGH ODV )LVFDOtDV HVSHFLDOL]DGDV GH ORV WpFQLFRV GH OD $GPLQLVWUDFLyQ R GH RWURV SHULWRV HVSHFLDOL]DGRV OR FXDO SXHGH UHVXOWDU SHUQLFLRVR 6LQ SHUMXLFLR GH OD QHFHVLGDG GH FRQWDU FRQ SHULWRV WpFQLFRV FRODERUDGRUHV GHO yUJDQR MXGLFLDO SDUD DTXHOODV FXHVWLRQHV TXH UHTXLHUHQ FRQRFLPLHQWRV HVSHFtILFRV HV QHFHVDULR TXH HO yUJDQR HQMXLFLDGRUFXHQWHWDPELpQFRQORVDGHFXDGDSUHSDUDFLyQWpFQLFDSDUDHYLWDUTXHVH YHD DERFDGR D UHDOL]DU XQD IXQFLyQ GH PHUD FRQYDOLGDFLyQ VLQ SRGHU YDORUDU ORV LQIRUPHVSHULFLDOHVOLEUHPHQWHGHIRUPDFUtWLFD\FRQVFLHQWH /RV FULWHULRV GH GLVWULEXFLyQ GH FRPSHWHQFLDV OD FRPSHWHQFLD REMHWLYDWHUULWRULDO\IXQFLRQDO 3DUD GHWHUPLQDU OD FRPSHWHQFLD HQ HO iPELWR SHQDO KD\ TXH DWHQGHU D WUHV FULWHULRV GLVWLQWRV(QSULPHUOXJDUVHDQDOL]DUiODFRPSHWHQFLDREMHWLYDTXHFXHQWDFRQGRV FULWHULRV HVSHFLDOHV HQ UD]yQ GH OD SHUVRQD \ GH OD PDWHULD \ RWUR JHQHUDO TXH DWLHQGHDODJUDYHGDGGHOGHOLWR6yORHVWH~OWLPRFULWHULRKDVLGRPRGLILFDGRFRPR FRQVHFXHQFLDGHODLQWURGXFFLyQGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV HQUHODFLyQFRQHOFXDOVHVHxDODTXHODSHQDGHWHUPLQDQWHGHODFRPSHWHQFLDVHUiOD SUHYLVWDSDUDODSHUVRQDItVLFDVLHQGRLQGLIHUHQWHDHVWRVHIHFWRVODSUHYLVWDSDUDOD HQWLGDG DUW bis /(&ULP (Q VHJXQGR OXJDU HVWi OD FRPSHWHQFLD WHUULWRULDO TXH DWLHQGH SULQFLSDOPHQWH DO OXJDU GH FRPLVLyQ GHO GHOLWR \ SDUD FX\R DQiOLVLV UHVXOWDUiQ GH DSOLFDFLyQ DOJXQDV GH ODV FRQFOXVLRQHV DOFDQ]DGDV DO DQDOL]DU HO SULQFLSLR GH WHUULWRULDOLGDG FRPR GHWHUPLQDQWH GH OD MXULVGLFFLyQ GH ORV WULEXQDOHV HVSDxROHV (Q WHUFHU \ ~OWLPR OXJDU VH KDUi XQD EUHYH UHIHUHQFLD D OD FRPSHWHQFLD IXQFLRQDODXQTXHFDEHDGHODQWDUTXHODPLVPDHQWDQWRTXHYLHQHDXWRPiWLFDPHQWH (VWDV\RWUDVSURSXHVWDVVHSXHGHQYHUHQ'(85%$12&$675,//2(³(VSHFLDOLGDGHVGHODV VHQWHQFLDV«REFLWSTXLHQDERJDSRUDFFLRQHVHVSHFtILFDVGHRUGHQLQWHOHFWXDOSDUDDERUGDUODV HVSHFLDOLGDGHVGHODGHOLQFXHQFLDHFRQyPLFD 111 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GHWHUPLQDGDSRUODFRPSHWHQFLDREMHWLYDQRVXIULUiPRGLILFDFLRQHVHQUHODFLyQFRQ ODVSHUVRQDVMXUtGLFDV /DFRPSHWHQFLDREMHWLYD (Q RUGHQ D GHWHUPLQDU OD FRPSHWHQFLD REMHWLYD FRH[LVWHQ WUHV FULWHULRV 8QR RUGLQDULRTXHDWLHQGHDODJUDYHGDGGHODLQIUDFFLyQ\GRVHVSHFLDOHVHQIXQFLyQGH OD FODVH GH LQIUDFFLyQ ratione materiae \ GH OD FRQGLFLyQ GHO VXMHWR SDVLYR GHO SURFHVRratione personae'HDFXHUGRFRQHOSULQFLSLRGHTXHODVQRUPDVHVSHFLDOHV SUHYDOHFHQVREUHODVJHQHUDOHVODVUHJODVGHFRPSHWHQFLDratione materiae \ ratione personae VH DSOLFDQ FRQ SUHIHUHQFLD D ODV TXH DWLHQGHQ H[FOXVLYDPHQWH D OD JUDYHGDGGHODLQIUDFFLyQ 3RUORWDQWRSDUDGHWHUPLQDUODFRPSHWHQFLDREMHWLYDHQSULPHUOXJDUHVQHFHVDULR GHWHUPLQDUVLH[LVWHDOJXQDHVSHFLDOLGDGSRUUD]yQGHODPDWHULDRGHOVXMHWR$XQTXH OD OH\ QR SUHYp HO DIRUDPLHQWR GH QLQJXQD SHUVRQD MXUtGLFD SRGUtD SODQWHDUVH OD SRVLELOLGDGGHHVWDEOHFHUFLHUWRVDIRUDPLHQWRVSRUHMHPSORHQIDYRUGHORVSDUWLGRV SROtWLFRVRORVVLQGLFDWRVTXHGDGDVXIXQFLyQHQODYLGDS~EOLFDFRPRFDQDOL]DGRUHV GHO HMHUFLFLR GH FLHUWRV GHUHFKRV IXQGDPHQWDOHV HVHQFLDOHV HQ XQD VRFLHGDG GHPRFUiWLFD SRGUtDQ VHU HQMXLFLDGRV SRU OD $1 R SRU HO 76 VL IXHVHQ GH iPELWR QDFLRQDORSRUORV7766-FXDQGRIXHVHQGHiPELWRDXWRQyPLFR/DILQDOLGDGGHWDO UHJODGHFRPSHWHQFLDHVSHFLDOSRGUtDVXVWHQWDUVHHQHYLWDUSUHVLRQHVDODVFXDOHVHQ SULQFLSLR XQ yUJDQR XQLSHUVRQDO SRGUtD VHU PiV VHQVLEOH SURWHJLHQGR DVt OD LQGHSHQGHQFLD LQVWLWXFLRQDO WDQWR GH ODV &&** FRPR GHO 3RGHU -XGLFLDO \ SUHVHUYDQGRHOHTXLOLEULRHQWUHORVGLVWLQWRVSRGHUHVGHO(VWDGR 6LQ HPEDUJR QR FDEH ROYLGDU TXH WDOHV DIRUDPLHQWRV VRQ UHJODV GH FRPSHWHQFLD ratione personae R OR TXH HV OR PLVPR JDUDQWtDV SHUVRQDOHV TXH VH UHFRQRFHQ D GHWHUPLQDGRVVXMHWRVSRUUD]yQGHOFDUJRTXHGHVHPSHxDQFRPRPLHPEURVGHDOJXQR GH ORV WUHV SRGHUHV GHO (VWDGR < SUHFLVDPHQWH HVWD QDWXUDOH]D intuitu personae UHVXOWD GLItFLOPHQWH FRPSDWLEOH FRQ OD QDWXUDOH]D FROHFWLYD H LPSHUVRQDO GH ODV FRUSRUDFLRQHV $ PD\RU DEXQGDPLHQWR HVWD SUHUURJDWLYD VL QR HV REMHWR GH XQD LQWHUSUHWDFLyQ UHVWULFWLYD VXSRQH XQD YXOQHUDFLyQ GHO GHUHFKR GH LJXDOGDG HQ HO iPELWRSURFHVDODUW&(PLHQWUDVTXHVXH[WHQVLyQDFDVRVQRSUHYLVWRVHQOD 6REUH WDOHV UHJODV YHU 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5* - / Derecho Procesal…RE FLW SS $5$*21(6(6 0$57Ë1(= 6 &8%,//2 /Ï3(= , La competencia de los tribunales en el ámbito penal, $UDQ]DGL1DYDUUDS (QHVWHVHQWLGRVHH[SUHVD6È1&+(=0(/*$5-Inviolabilidad e inmunidad de Diputados y Senadores. Derecho procesal parlamentario: excepciones al régimen ordinario de protección de los derechos de los ciudadanos, /D/H\0DGULGS6LELHQHODXWRUWDPELpQUHFRQRFHTXHOD LQVWLWXFLyQ UHVSRQGH SULQFLSDOPHQWH D UD]RQHV KLVWyULFDV MXQWR FRQ HO GHVHR GH SURYHHUVH GH XQ yUJDQRPiVcualificado S *Ï0(= &2/20(5 - / (63$5=$ /(,%$5 , ³3URSXHVWD ILQDO /D GHVDSDULFLyQ GH ORV DIRUDPLHQWRVSRULQIULQJLUHODUWtFXORGHOD&RQVWLWXFLyQ(VSDxROD´HQTratado Jurisprudencial de Aforamientos Procesales, 9DOHQFLD7LUDQWOR%ODQFKSS 112 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD &( \ D KHFKRV GHOLFWLYRV FRPHWLGRV HQ XQ iPELWR HVWULFWDPHQWH SULYDGR DMHQR DO GHVDUUROORGHODVIXQFLRQHVTXHHODIRUDPLHQWRSUHWHQGHVDOYDJXDUGDUKDFHTXHVHDQ SHUFLELGRVSRUORVFLXGDGDQRVFRPRXQSULYLOHJLR\QRFRPRXQDJDUDQWtD (QFXDQWRDODFRPSHWHQFLDSRUUD]yQGHODPDWHULDHVWRHVHQIXQFLyQGHOWLSRGH GHOLWR DOJXQDV GH ODV ILJXUDV GHOLFWLYDV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV VH DWULEX\HQDFLHUWRVyUJDQRVMXGLFLDOHVHQYLUWXGGHWDOFULWHULR HVSHFLDO\ SUHIHUHQWH 6HUtD HO FDVR GHO WUiILFR GH GURJDV TXH FDHUtD GHQWUR GHO PDUFR FRPSHWHQFLDO GH OD $1DUW/23-\TXHHVLPSXWDEOHDODVSHUVRQDVMXUtGLFDVexDUWELV&3 $Vt FRPR ORV VXSXHVWRV GH FRKHFKR \ WUiILFR GH LQIOXHQFLDV FX\R FRQRFLPLHQWR FRUUHVSRQGHUtD DO 7ULEXQDO GHO -XUDGR DUW \ /27- \ SRU ORV TXH WDPELpQ UHVSRQGHQ ODV SHUVRQDV MXUtGLFDV VHJ~Q GLVSRQHQ ORV DUWV ELV \ &3 UHVSHFWLYDPHQWH )XHUD GH ORV FDVRV HQ TXH FRQFXUUD XQ IRUR HVSHFLDO GH FRPSHWHQFLD VH DFXGH DO FULWHULR RUGLQDULR GH OD JUDYHGDG GH ORV GHOLWRV (Q WDOHV FDVRV OD FRPSHWHQFLD VH GLVWULEXLUiHQWUHORV-X]JDGRVGHOR3HQDO\ODV$$33HQIXQFLyQGHODJUDYHGDGGH OD SHQD DEVWUDFWD TXH FDGD GHOLWR OOHYD DSDUHMDGD HQ HO &3 (O SUREOHPD TXH VH SODQWHDEDFRQHVWDUHJODSDUDHOFDVRGHODVSHUVRQDVMXUtGLFDVHUDFRQVHFXHQFLDGH ODGXSOLFLGDGGHOUpJLPHQVDQFLRQDWRULRTXHODUHIRUPDKDVXSXHVWRHQUHODFLyQFRQ ORVGHOLWRVLPSXWDEOHVDODVHQWLGDGHVFROHFWLYDVHQWDQWRTXHHOPLVPRGHOLWRSUHYp XQD SHQD SDUD OD SHUVRQD ItVLFD \ RWUD GH GLVWLQWD QDWXUDOH]D \ GXUDFLyQ SDUD OD SHUVRQD MXUtGLFD (VWR KD OOHYDGR D LQWURGXFLU XQD UHJOD HVSHFtILFD HQ HO DUW ELV /(&ULP TXH ILMD OD FRPSHWHQFLD DWHQGLHQGR H[FOXVLYDPHQWH D ODV SHQDV GH ODV SHUVRQDVItVLFDVLQGHSHQGLHQWHPHQWHGHODVSUHYLVWDVSDUDORVHQWHVFROHFWLYRV &RPSHWHQFLD REMHWLYD RUGLQDULD R FRP~Q SRU UD]yQ GH OD JUDYHGDG GH ODVSHQDV &RQODLQWURGXFFLyQGHOVLVWHPDGHUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVVH HVWDEOHFH XQ PRGHOR GH GREOH LPSXWDFLyQ HQ HO TXH GRV VXMHWRV SHUVRQD ItVLFD \ SHUVRQD MXUtGLFD UHVSRQGHQ SRU XQRV KHFKRV SDUFLDOPHQWH FRPXQHV SHUR VRQ SDVLEOHVGHVDQFLRQHVGLYHUVDVWDQWRHQFXDQWRDVXQDWXUDOH]DFRPRDVXFRQWHQLGR JUDYHGDG \ GXUDFLyQ &RPR FRQVHFXHQFLD GH HVD GREOH SXQLFLyQ ODV GLILFXOWDGHV RUGLQDULDVSDUDGHWHUPLQDUODFRPSHWHQFLDREMHWLYDVHYHtDQDJXGL]DGDV\DTXHHO FULWHULRGHODJUDYHGDGGHORVGHOLWRVPHGLGDSRUODSHQDSUHYLVWDSDUDORVPLVPRVHQ HO &3 SODQWHDED SUREOHPDV LQWHUSUHWDWLYRV HQ UHODFLyQ FRQ OD SHQDOLGDG GH ODV 58,=6,(55$-³(ODIRUDPLHQWRGHORVSROtWLFRVJDUDQWtDRSULYLOHJLR´Artículos doctrinales: Proceso Penal, GLVSRQLEOH HQ KWWSQRWLFLDVMXULGLFDVFRPDUWLFXORV'HUHFKR3URFHVDO3HQDO HODIRUDPLHQWRGHORVSROLWLFRVJDUDQWLDRSULYLOHJLKWPO~OWLPDFRQVXOWD 6REUH OD FRPSHWHQFLD GHO 7ULEXQDO GHO -XUDGR VH SXHGH YHU 3e5(=&58= 0$57Ë1 $- ³/D FRPSHWHQFLDGHO7ULEXQDOGH-XUDGR´Revista del poder judicialQ~PSS $HVWHUHVSHFWRVRVWLHQH08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWS TXHODVGLILFXOWDGHVRUGLQDULDVSDUDGHWHUPLQDUODFRPSHWHQFLDREMHWLYDVHYHQDJXGL]DGDVSRUODGREOH SXQLFLyQ \ OD GREOH LPSXWDFLyQTXH VXSRQH OD LQWURGXFFLyQ GHO SULQFLSLRsocietas delinquere potest, FRQODFRQVLJXLHQWHGXSOLFLGDGGHODVUHVSRQVDELOLGDGHVSHQDOHV 113 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SHUVRQDVMXUtGLFDV'HDKtODQHFHVLGDGGHLQWURGXFLUXQDUHJODHVSHFtILFDTXHDFODUDVH ODFXHVWLyQTXHIXHVDWLVIHFKDFRQODLQWURGXFFLyQSRUOD/0$3GHXQQXHYRDUW ELV/(&ULP$FRQWLQXDFLyQVHDQDOL]DUiQORVSUREOHPDVTXHVHSODQWHDEDQDQWHVGH ODUHIRUPDOHJDO\VHJXLGDPHQWHODVYHQWDMDVHLQFRQYHQLHQWHVGHODQXHYDUHJODGH FRPSHWHQFLDGHULYDGDSUHYLVWDHQHODUWELV/(&ULP $QWHVGHODUHIRUPDLQWURGXFLGDSRUOD/0$3 $QWHV GH OD HQWUDGD HQ YLJRU GH OD /0$3 SRU OD TXH VH LQWURGXMR HO DUW ELV /(&ULP SDUD UHJXODU HVSHFtILFDPHQWH HVWD PDWHULD VH HQFRQWUDEDQ HQ OD GRFWULQD LQWHUSUHWDFLRQHVGLYHUVDVTXHLQWHQWDEDQHQFDMDUHQODVUHJODVFOiVLFDVGHGLVWULEXFLyQ GH FRPSHWHQFLDV HQWUH ODV $$33 \ ORV -X]JDGRV GH OR 3HQDO ODV FDXVDV VHJXLGDV IUHQWH D ODV SHUVRQDV MXUtGLFDV $TXHO GHEDWH GRFWULQDO SXVR GH PDQLILHVWR OD GLILFXOWDG GH FRRUGLQDFLyQ HQWUH ODV UHJODV GH FRPSHWHQFLD REMHWLYD SRU UD]yQ GH OD JUDYHGDG GH ODV SHQDV \ HO SHFXOLDU VLVWHPD SHQROyJLFR SUHYLVWR SDUD ODV SHUVRQDV MXUtGLFDV DVt FRPR OD FRQYHQLHQFLD GH XQD LQWHUYHQFLyQ OHJLVODWLYD ad hoc TXH LQWURGXMHVHFLHUWDVHJXULGDGMXUtGLFDHQHVWHSXQWR &RPRHVELHQVDELGRSDUDILMDUODFRPSHWHQFLDREMHWLYDSRUUD]yQGHODJUDYHGDGGH ORVGHOLWRVKDGHHVWDUVHDODSHQDDEVWUDFWDILMDGDSRUHOWLSR\QRDODTXHUHVXOWHGHO MXHJRGHODVUHJODVGHDSOLFDFLyQGHODSHQDVHDSRULPSHUIHFFLyQGHOLFWLYDVHDSRUHO JUDGR GH SDUWLFLSDFLyQ R SRU OD QDWXUDOH]D GH ODV FLUFXQVWDQFLDV FRQFXUUHQWHV &RQVHFXHQWHPHQWH WDPSRFR ODV DWHQXDQWHV \ ODV DJUDYDQWHV SUHYLVWDV SDUD ODV SHUVRQDV MXUtGLFDV GHEHUtDQ WHQHUVH HQ FXHQWD D HIHFWRV GH GHWHUPLQDU HO yUJDQR FRPSHWHQWH SDUD VX HQMXLFLDPLHQWR 7RPDQGR HQ FRQVLGHUDFLyQ WDO UHJOD FRQ XQD OHFWXUD DSUHVXUDGD GHO DUW ELV &3 SRGUtD SDUHFHU TXH WRGDV ODV FDXVDV VHJXLGDV IUHQWHDXQDSHUVRQDMXUtGLFDVHUHFRQGXFLUtDQDOiPELWRGHOD$3HQWDQWRTXHHO VLVWHPD GH VDQFLRQHV SUHYLVWR SDUD ODV PLVPDV VHxDOD HQ DEVWUDFWR SDUD WRGRV ORV GHOLWRV TXH OHV UHVXOWDQ LPSXWDEOHV OD SRVLELOLGDG GH LPSRQHU FLHUWDV SHQDV LQWHUGLFWLYDV FRQ FDUiFWHU SHUPDQHQWH RFRQ XQD GXUDFLyQ GH KDVWD TXLQFH DxRV 'H 6REUH HVWDV GLILFXOWDGHV LQWHUSUHWDWLYDV VH SURQXQFLDURQ HQWUH RWURV 3('5$= 3(1$/9$ ( 3e5(= *,/ - &$%(=8'2 52'5Ë*8(= 1 ³$VSHFWRV SURFHVDOHV GH OD UHIRUPD GHO FyGLJR SHQDO«RE FLW SS 08f2= <$1*h(/$ % ³2WUDV FXHVWLRQHV SURFHVDOHV«RE FLW S 025$/(6 *$5&Ë$ 2 ³/D SHUVRQD MXUtGLFD DQWH HO 'HUHFKR«RE FLW S //25(17( 6È1&+(=$5-21$0³/DSHUVRQDMXUtGLFDHQHOSURFHVRSHQDO8QDQiOLVLVGHVGHODSHUVSHFWLYD SURFHVDO´ Revista General de Derecho Procesal, Q~PHQHURGHSSS (VWH FRQFHSWR GH SHQD DEVWUDFWD D HIHFWRV GH GHWHUPLQDFLyQ GH OD FRPSHWHQFLD VH UHFRJH HQWUH PXFKDVRWUDVHQODVVLJXLHQWHV66766DODQ~PGHGHIHEUHUR5-?Q~P GH GH GLFLHPEUH 5- ? Q~P GH GH GLFLHPEUH 5- ? Q~PGHGHQRYLHPEUH5-?(QHVWD~OWLPDVHUHVXHOYHTXH³el concepto de pena abstracta a efectos de la determinación de la competencia debe entenderse referida al marco punitivo genérico susceptible de ser aplicado al acusado. Se tendría en cuenta la pena máxima que podría imponerse al sujeto enjuiciado, sin perjuicio del juego de las circunstancias atenuantes y agravantes dentro del mismo. De ahí que deban tenerse presentes todas las situaciones en que por la mecánica dosimétrica un marco penológico resulta alterado en más o en menos´ ) - UHFRUGDQGR D FRQWLQXDFLyQ HO 76 HO SULQFLSLR JHQHUDO VHJ~Q HO FXDO ³TXLHQ SXHGH OR PiV SXHGH OR PHQRV´ 114 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD KHFKR DVt OR LQWHUSUHWy SDUWH GH OD GRFWULQD HQ XQ PRPHQWR LQLFLDO $Vt SXHV GH HVWHVLQJXODUVLVWHPDVDQFLRQDWRULRVHSRGUtDGHGXFLUTXHDSOLFDQGRODUHJODJHQHUDO GHDWULEXFLyQGHFRPSHWHQFLDREMHWLYDODVSHQDVSUHYLVWDVSDUDODVSHUVRQDVMXUtGLFDV FRQVLGHUDGDVHQDEVWUDFWRVXSHUDUtDQORVOtPLWHVGHODFRPSHWHQFLDGHO-X]JDGRGHOR 3HQDO SRU OR TXH ODV SHUVRQDV MXUtGLFDV VHUtDQ HQ WRGR FDVR MX]JDGDV SRU OD $3 LQGHSHQGLHQWHPHQWH GH TXp GHOLWR VH OHV LPSXWDVH 3RU RWUD SDUWH WDO DWULEXFLyQ JHQHUDOL]DGD GH FRPSHWHQFLDV D ODV $$33 HQFRQWUDUtD VX IXQGDPHQWR HQ OD FRQVLGHUDFLyQ ex lege GH WRGDV ODV VDQFLRQHV SUHYLVWDV SDUD ODV SHUVRQDV MXUtGLFDV LQFOXVRGHODPXOWDFRPRSHQDVJUDYHVDUW&3 6LQ HPEDUJR WDO LQWHUSUHWDFLyQ FKRFD FRQ HO FDUiFWHU H[FHSFLRQDO GH ODV SHQDV LQWHUGLFWLYDV SHUPDQHQWHV R GH ODUJD GXUDFLyQ IUHQWH D OD PXOWD FDOLILFDGD FRPR SHQD UHLQD GHO VLVWHPD GH VDQFLRQHV SUHYLVWR SDUD ODV SHUVRQDV MXUtGLFDV (Q HVWH VHQWLGRVHxDOD'(/025$/*$5&Ë$TXHGDGRHOFDUiFWHUUtJLGR\WDVDGRGHORV FDVRVHQTXHVHSXHGHQVREUHSDVDUORVGLH]DxRVGHGXUDFLyQGHODVVDQFLRQHVQRVH GHEHUtD HOXGLU OD FRPSHWHQFLD GHO -XH] GH OR 3HQDO &RQ WDO ILQDOLGDG FDEUtD SODQWHDU HQ FRQWUD GH HVD JHQHUDO UHFRQGXFFLyQ D OD $3 GH ODV FDXVDV SHQDOHV VHJXLGDV IUHQWH D ODV SHUVRQDV MXUtGLFDV TXH OD UHJOD GH FRPSHWHQFLD REMHWLYD TXH WRPDHQFRQVLGHUDFLyQODSHQDHQDEVWUDFWRVLQDWHQGHUDODVFRQFUHWDVFLUFXQVWDQFLDV GHWHUPLQDQWHV GH VX LQGLYLGXDOL]DFLyQ KD VLGR SUHFLVDGD MXVWDPHQWH SDUD DTXHOORV VXSXHVWRVHQTXHDGHPiVGHXQDSHQDEDVHVHSUHYpODLPSRVLFLyQFRQMXQWDGHXQD SHQDIDFXOWDWLYDPiVJUDYH3XHVELHQWDOKLSyWHVLVHVSUHFLVDPHQWHODTXHVHGDHQHO FDVR GH ODV SHUVRQDV MXUtGLFDV SDUD ODV TXH VH SUHYp FRPR SHQD EDVH OD PXOWD TXH FDHUtD VLHPSUH HQ HO iPELWR FRPSHWHQFLDO GHO -XH] GH OR 3HQDO \ FRPR SHQDV GH LPSRVLFLyQ IDFXOWDWLYD RWUDV UHVWULFWLYDV GH GHUHFKRV GH PD\RU JUDYHGDG \ GH PiV ODUJD GXUDFLyQ (Q WDOHV FDVRV SDUWH GH OD GRFWULQD VRVWLHQH TXH GHEH HVWDUVH HQ RUGHQ D GHWHUPLQDU OD FRPSHWHQFLD D ODV FDOLILFDFLRQHV \ D OD SHQD FRQFUHWD VROLFLWDGD (Q HVWD OtQHD DQWHV GH OD PRGLILFDFLyQ OHJDO TXH YLQR D DFODUDU OD FXHVWLyQDODTXHVHKDUiUHIHUHQFLDHQHODSGRVLJXLHQWH\DVHLQWHUSUHWySRUDOJ~Q (QWUHRWURV'($5$1'$<$17Ï1*³$VSHFWRVSURFHVDOHVGHODUHVSRQVDELOLGDGSHQDOGHODV SHUVRQDVMXUtGLFDV´HQ$$99-$/DVFXUDtQ6iQFKH]-'RSLFR*yPH]$OOHUGLUV00DUWtQ /RUHQ]R FRRUG 3RQHQFLDVGHO 6HPLQDULR³/D UHVSRQVDELOLGDGSHQDOGH ODV SHUVRQDVMXUtGLFDV HQ HO 3UR\HFWR GH 5HIRUPD GHO &yGLJR 3HQDO GH ´ FHOHEUDGR HQ OD6DOD GH -XQWDV GH OD )DFXOWDG GH 'HUHFKR8QLYHUVLGDG&RPSOXWHQVHGH0DGULGGHIHEUHURGHGLVSRQLEOHHQKWWSZZZWUXVW FPQHWXSORDGVGRFVVHVVLRQVGDIDGFIIFIDIHIFFESGI FRQVXOWDGR HO GH PD\RGHSSSSDUDTXLHQHVWDVSHQDVWDQWRSRUVXFRQVLGHUDFLyQGHJUDYHVFRPR SRUHOFDUiFWHUGHILQLWLYRGHDOJXQDVGHHOODVGLVROXFLyQGHODSHUVRQDMXUtGLFD\SURKLELFLyQGHILQLWLYD GHUHDOL]DUGHWHUPLQDGDVDFWLYLGDGHVRSRUVXGXUDFLyQHQDEVWUDFWRSRUPiVGHGLH]DxRVVXSHUDUtDQ HOXPEUDOFRPSHWHQFLDOGHO-X]JDGRGHOR3HQDOSDUDHQWUDUHQHOFDPSRGHOD$3(QODPLVPDOtQHD VH SURQXQFLDURQ 3('5$= 3(1$/9$ ( 3e5(= *,/ - &$%(=8'2 52'5Ë*8(= 1 ³$VSHFWRV SURFHVDOHV GH OD UHIRUPD GHO FyGLJR SHQDO«RE FLW S 3('5$= 3(1$/9$ ( ³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS 3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLW S (QHVWHVHQWLGRODSURSLD([SGH0RWLYRVGHOD/2GHGHMXQLRDSGR9,,VHxDODTXH ³se opta en este punto por el sistema claramente predominante en el Derecho comparado y en los textos comunitarios objeto de transposición, según el cual la multa es la pena común y general para todos los supuestos de responsabilidad, reservándose la imposición adicional de otras medidas más severas sólo para los supuestos cualificados que se ajusten a las reglas fijadas en el nuevo artículo 66 bis´ &IU'(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWS 9HU $5$*21(6(6 0$57Ë1(= 6 &8%,//2 /Ï3(= , La competencia de los tribunales…REFLWSGRQGHVHSODQWHDWDOLQWHUSUHWDFLyQDXQTXHQRHVODDFRJLGDSRUORVDXWRUHV 115 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DXWRU TXH VLHQGR OD SHQD SULQFLSDO FRQWUD OD SHUVRQD MXUtGLFD OD GH PXOWD OD UHJOD JHQHUDOVHUtDTXHODFRPSHWHQFLDREMHWLYDUHFD\HVHHQHO-X]JDGRGHOR3HQDOexDUW /(&ULP \ VyOR FXDQGR OD SHQD D LPSRQHU IXHVH OD GLVROXFLyQ TXH HV SHUPDQHQWHSRUQDWXUDOH]DODSURKLELFLyQGHUHDOL]DUDFWLYLGDGHVUHODFLRQDGDVFRQHO GHOLWR R OD LQKDELOLWDFLyQ SDUD REWHQHU VXEYHQFLRQHV \ D\XGDV S~EOLFDV TXH SXHGHQ GXUDUKDVWDTXLQFHDxRVVHGHVSOD]DUtDODFRPSHWHQFLDDOD$3 (O SUREOHPD GH OD VROXFLyQ TXH DERJD SRU DWHQGHU D OD SHWLFLyQ GH SHQD HV TXH OD FRPSHWHQFLD QR VH ILMDUtD ab initio, VLQR TXH VH GHPRUDUtD VX GHWHUPLQDFLyQ DO PHQRV KDVWD OD IDVH LQWHUPHGLD GHO SURFHVR HQ OD TXH VH SUHVHQWDVH HO HVFULWR GH DFXVDFLyQ \ SRU HQGH OD FRQFUHWD SHWLFLyQ GH FRQGHQD OR FXDO SRGUtD UHVXOWDU SUREOHPiWLFR SDUD FRQRFHU HO yUJDQR FRPSHWHQWH SDUD UHVROYHU ORV UHFXUVRV GHYROXWLYRV FRQWUD ODV UHVROXFLRQHV GLFWDGDV SRU HO -XH] GH ,QVWUXFFLyQ 3RU RWUD SDUWHHOFULWHULRTXHDWLHQGHDODSHWLFLyQFRQFUHWDGHSHQDKDVLGRREMHWRGHVHYHUDV FUtWLFDVHQODPHGLGDHQTXHGHMDODGHWHUPLQDFLyQGHODFRPSHWHQFLDHQPDQRVGHOD SDUWH DFXVDGRUD 3DUD HYLWDU GLFKR UHVXOWDGR VRVWLHQH '(/ 025$/ TXH HQ WRGR FDVRODFRPSHWHQFLDGHEHUtDILMDUVHFRQLQGHSHQGHQFLDGHTXHHQHOFDVRFRQFUHWROD SHQDVROLFLWDGDSRUHO)LVFDOUHEDVDVHRQRORVGLH]DxRVGHGXUDFLyQRGHTXHVyORVH SLGD OD LPSRVLFLyQ GH XQD SHQD GH PXOWD $Vt SXHV HO FLWDGR DXWRU DSXHVWD SRU VHJXLUHOFULWHULRWUDGLFLRQDOVHJ~QHOFXDOODPHUDSRVLELOLGDGGHLPSRQHUXQDSHQD VXSHULRU DXQ FXDQGR OD PLVPD VHD GH DSOLFDFLyQ IDFXOWDWLYD GHEHUtD DUUDVWUDU OD FRPSHWHQFLDDO7ULEXQDOVXSHULRU $KRUD ELHQ DQDOL]DQGR FRQ DOJR PiV GH GHWHQLPLHQWR HO SHFXOLDU VLVWHPD GH VDQFLRQHVSUHYLVWRSDUDODVSHUVRQDVMXUtGLFDVFRQVLGHURTXHQRHVSUHFLVRUHFXUULUD LQWHUSUHWDFLRQHV WDQ LQFLHUWDV EDVDGDV HQ HO FDUiFWHU IDFXOWDWLYR GH ODV SHQDV LQWHUGLFWLYDV SDUD HYLWDU OD JHQHUDO UHFRQGXFFLyQ GH ODV FDXVDV SHQDOHV IUHQWH D ODV SHUVRQDV MXUtGLFDV DO iPELWR FRPSHWHQFLDO GH OD $3 'H KHFKR WDO \ FRPR VH H[SRQGUi D FRQWLQXDFLyQ HQWLHQGR TXH HQ OD PD\RUtD GH ORV FDVRV HO yUJDQR FRPSHWHQWHSDUDVXHQMXLFLDPLHQWRVHUiHO-XH]GHOR3HQDO $VtSXHVHOOHJLVODGRUKDGLVHxDGRXQVLVWHPDGHVDQFLRQHVHQHOTXHDORODUJRGHOD 3DUWH (VSHFLDO GHO &3 HQ FDGD XQR GH ORV GHOLWRV SRU ORV TXH SXHGH UHVSRQGHU XQD SHUVRQDMXUtGLFDVHVHxDODFRPRSHQDEiVLFDODPXOWD\DFRQWLQXDFLyQVHDxDGHOD VLJXLHQWH GLVSRVLFLyQ ³atendidas las reglas establecidas en el artículo 66 bis, los jueces y tribunales podrán asimismo imponer las penas recogidas en las letras b) a g) del apartado 7 del artículo 33´ /D SRVLELOLGDG GH LPSRVLFLyQ \ OD H[WHQVLyQ GH HVWDV RWUDV SHQDV UHVWULFWLYDV GH GHUHFKRV HQWUH ODV TXH VH HQFXHQWUDQ DOJXQDV GH FDUiFWHUSHUPDQHQWHFRPRODGLVROXFLyQ\RWUDVTXHSXHGHQDOFDQ]DUORVTXLQFHDxRV $Vt//25(17(6È1&+(=$5-21$0³/DSHUVRQDMXUtGLFDHQHOSURFHVR«REFLWS &IU'(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWS &IU'(/025$/*$5&Ë$$³,QFLGHQFLDGHOQXHYR&yGLJR3HQDOHQODFRPSHWHQFLDREMHWLYD´ Jurisdicción y competencia penal, &*3- 0DGULG SS \ (Q OD PLVPD OtQHD HQ UHODFLyQ FRQ HO FDVR GH ODV SHUVRQDV MXUtGLFDV 3('5$= 3(1$/9$ ( ³-XULVGLFFLyQ \ FRPSHWHQFLD«REFLWSSURSRQHODDSOLFDFLyQGHODUW/(&ULPGHDFXHUGRFRQHODIRULVPR ³TXLHQSXHGHORPiVSXHGHORPHQRV´GHWDOIRUPDTXHHOyUJDQRFRPSHWHQWHVHUiHOTXHORVHDSDUD FRQRFHUGHODLQIUDFFLyQVDQFLRQDGDFRQODSHQDPiVJUDYH6LELHQHQDEVWUDFWRVLHPSUHVHUtDQPiV ODUJDVODVSHQDVSUHYLVWDVSDUDODVSHUVRQDVMXUtGLFDVHQWDQWRTXHODSHQDGHGLVROXFLyQ\DOJXQDVRWUDV SXHGHQ LPSRQpUVHOH FRQ FDUiFWHU SHUPDQHQWH PLHQWUDV TXH SDUD ODV SHUVRQDV ItVLFDV VDOYR HQ ORV FDVRVHQTXHVHDGPLWHODSULVLyQSHUPDQHQWHUHYLVDEOHWRGDVODVSHQDVVRQGHGXUDFLyQGHWHUPLQDGD 116 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GH GXUDFLyQ GHSHQGH GH WUHV FLUFXQVWDQFLDV VHxDODGDV HQ OD OH\ FXiOHV VRQ OD QHFHVLGDG SUHYHQWLYRHVSHFLDO ODV FRQVHFXHQFLDV HFRQyPLFDV \ VRFLDOHV SDUD ORV WUDEDMDGRUHVGHODHQWLGDG\HOUDQJRTXHHQODPLVPDRFXSDHOLQGLYLGXRRHOyUJDQR HQFDUJDGRGHODVWDUHDVGHFRQWUROFX\DRPLVLyQIDFLOLWyODFRPLVLyQGHOGHOLWRDUW bis &3$KRUDELHQHVWHSUHFHSWRGLVSRQHFRPRSULPHUOtPLWHDODGXUDFLyQGH ODVSHQDVLQWHUGLFWLYDVFXDQGRHVWDVVHLPSRQJDQFRQXQDGXUDFLyQOLPLWDGDODGHla pena privativa de libertad prevista para el caso de que el delito fuera cometido por persona física DUW bis &3 'H HVWD IRUPD FXDQGR OD SHQD GH OD SHUVRQD MXUtGLFDWHQJDFDUiFWHUWHPSRUDOVXGXUDFLyQVHYLQFXODDODGHODSHQDSULYDWLYDGH OLEHUWDGSUHYLVWDSDUDODVSHUVRQDVItVLFDVFRKHUHQWHPHQWHFRQHOKHFKRGHTXHDPERV VXMHWRV UHVSRQGHQ SRU HO PLVPR GHOLWR &RQVHFXHQWHPHQWH VL OD SHQD GH SULVLyQ SUHYLVWD SDUD OD SHUVRQD ItVLFD QR H[FHGH GH GLH] DxRV ODV SHQDV UHVWULFWLYDV GH GHUHFKRVLPSRQLEOHVDODSHUVRQDMXUtGLFDWDPSRFRSRGUiQVREUHSDVDUWDOGXUDFLyQ (VWD YLQFXODFLyQ HQWUH OD GXUDFLyQ GH OD SHQD SULYDWLYD GH OLEHUWDG \ OD SHQD GH OD SHUVRQD MXUtGLFD FRQVWLWX\H XQD GHOLPLWDFLyQ ex lege TXH QR SXHGH VHU REYLDGD D HIHFWRVGHGHWHUPLQDFLyQGHODFRPSHWHQFLD $KRUDELHQHOOtPLWHVHxDODGRQRDIHFWDDGRVGHODVSHQDVSUHYLVWDVSDUDODVSHUVRQDV MXUtGLFDVHQHODUW&3FXDOHVVRQODGLVROXFLyQTXHWLHQHFDUiFWHUSHUPDQHQWH SRU QDWXUDOH]D \ OD SURKLELFLyQ GH UHDOL]DU HQ HO IXWXUR ODV DFWLYLGDGHV HQ FX\R HMHUFLFLRVHKD\DFRPHWLGRIDYRUHFLGRRHQFXELHUWRHOGHOLWRTXHSXHGHVHUDFRUGDGD LJXDOPHQWH FRQ FDUiFWHU GHILQLWLYR 6L VH HQWLHQGH TXH HQ DEVWUDFWR LQGHSHQGLHQWHPHQWHGHOGHOLWRFRPHWLGRVLHPSUHFDEHLPSRQHUWDOHVSHQDVGHQXHYR VH VREUHSDVD HO OtPLWH FRPSHWHQFLD GH ORV -X]JDGRV GH OR 3HQDO 3HUR YROYLHQGR DO DUW ELV &3 VH REVHUYD TXH XOWHULRUPHQWH VH HVWDEOHFHQ RWURV GRV OtPLWHV OHJDOHV D OD GXUDFLyQ GH ODV SHQDV LQWHUGLFWLYDV $Vt SXHV VyOR FDEH LPSRQHU SHQDV FRQ XQD GXUDFLyQ GH PiV GH GRV DxRV FXDQGR VH DSUHFLH OD FLUFXQVWDQFLD GH UHLQFLGHQFLDRHOXVRLQVWUXPHQWDOGHODHQWLGDGSDUDODFRPLVLyQGHGHOLWRVVLHPSUH TXHDGHPiVSDUDHOFDVRGHGHOLWRVFRPHWLGRVSRUVXEDOWHUQRVHOLQFXPSOLPLHQWRGH ODV PHGLGDV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO KD\D WHQLGR FDUiFWHU JUDYH PLHQWUDV TXH ODV SHQDV SHUPDQHQWHV R FRQ XQD GXUDFLyQ VXSHULRU D FLQFR DxRV VH HQFXHQWUDQFRQGLFLRQDGDVDODDSUHFLDFLyQ GHODFLUFXQVWDQFLD GH PXOWLUUHLQFLGHQFLD RQXHYDPHQWHDOXVRLQVWUXPHQWDOGHODHQWLGDGSDUDODFRPLVLyQGHLOtFLWRVSHQDOHV < DTXt HVWi OD FODYH SDUD UHVROYHU OD FXHVWLyQ FRPSHWHQFLDO /D UHLQFLGHQFLD OD PXOWLUUHLQFLGHQFLD \ HO XVR LQVWUXPHQWDO GH OD HQWLGDG SDUD OD FRPLVLyQ GH GHOLWRV HOHPHQWR HVWH ~OWLPR TXH KD GH DSUHFLDUVH VLHPSUH TXH VX DFWLYLGDG LOHJDO VHD PiV UHOHYDQWHTXHVXDFWLYLGDGOHJDOQRGHMDQGHVHUFLUFXQVWDQFLDVDJUDYDQWHVTXHSRUOR WDQWRQRGHELHUDQVHUWRPDGDVHQFRQVLGHUDFLyQDHIHFWRVGHGHWHUPLQDUODSHQDHQ DEVWUDFWRQLSRUGHULYDFLyQODFRPSHWHQFLD (OLQFLVRVHJ~QHOFXDO³cuando la responsabilidad de la persona jurídica, en los casos previstos en la letra b) del apartado del artículo 31 bis, derive de un incumplimiento de los deberes de supervisión, vigilancia y control que no tenga carácter grave, estas penas tendrán en todo caso una duración máxima de dos años´KDVLGRLQWURGXFLGRHQHODUWELV&3SRUOD/H\GHGH PDU]R&DEHGHVWDFDUODIDOWDGHFRKHUHQFLDGHHVWHSUHFHSWRFRQHODUWELVE&3$VtSXHVHVWH ~OWLPR H[LJH XQ LQFXPSOLPLHQWR JUDYH GH ODV PHGLGDV GH FRQWURO SDUD TXH ODV SHUVRQDV MXUtGLFDV UHVSRQGDQ GH ORV GHOLWRV FRPHWLGRV SRU ORV VXEDOWHUQRV PLHQWUDV TXH SRVWHULRUPHQWH HQ IDVH GH GHWHUPLQDFLyQ GH OD SHQD VH FRQWHPSOD OD SRVLELOLGDG GH TXH WDO LQFXPSOLPLHQWR QR WHQJD FDUiFWHU JUDYHFXDQGRHQWDOFDVRGHDFXHUGRFRQHODUWELVE&3ODSHUVRQDMXUtGLFDGHELHUDUHVXOWDU DEVXHOWDDQWHODIDOWDGHWLSLFLGDGGHVXFRQGXFWD 117 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 'LFKR HVWR FDEH REMHWDU IUHQWH D TXLHQHV SUHYHtDQ XQD JHQHUDO UHFRQGXFFLyQ D OD $3GHODVFDXVDVSUHYLVWDVSDUDODVSHUVRQDVMXUtGLFDVTXHDXQHQDXVHQFLDGHODUW bis /(&ULP DO TXH OXHJR VH KDUi UHIHUHQFLD HQ DEVROXWR VH SURGXFLUtD WDO HYHQWXDOLGDG HVWDQGR OLJDGD OD SHQDOLGDG GH ODV SHUVRQDV MXUtGLFDV D OD GH ODV SHUVRQDV ItVLFDV HQ FXDQWR D VX GXUDFLyQ \ FRQGLFLRQDGD VX WHPSRUDOLGDG D OD DSUHFLDFLyQ GH FLUFXQVWDQFLDV PRGLILFDWLYDV GH OD UHVSRQVDELOLGDG 'H KHFKR WRPDQGRHQFRQVLGHUDFLyQTXHSDUDVREUHSDVDUHOXPEUDOGHORVGRVDxRVGHGXUDFLyQ HV SUHFLVR DSUHFLDU OD FRQFXUUHQFLD GH OD DJUDYDQWH GH UHLQFLGHQFLD R GH LQVWUXPHQWDOL]DFLyQ GHOLFWLYD GHO HQWH VH OOHJD D OD FRQFOXVLyQ GH TXH ODV FDXVDV IUHQWHDODVSHUVRQDVMXUtGLFDVVHUtDQJHQHUDOPHQWHUHFRQGXFLGDVDODFRPSHWHQFLDGH ORV-X]JDGRVGHOR3HQDOHQWDQWRTXHVLQFRQVLGHUDUWDOHVFLUFXQVWDQFLDVDJUDYDQWHV QRVHSRGUtDQLPSRQHUSHQDVGHPiVGHGRVDxRVGHGXUDFLyQ\SRUORWDQWRQRVH VXSHUDUtDQLUHPRWDPHQWHHOXPEUDOWHPSRUDOGHORVGLH]DxRVHVWDEOHFLGRSDUDODV SHQDVUHVWULFWLYDVGHGHUHFKRVGLVWLQWDVGHODSULVLyQFRPROtPLWHPi[LPRSDUDILMDU ODFRPSHWHQFLDGHHVWRVyUJDQRVXQLSHUVRQDOHVGHHQMXLFLDPLHQWRDUW/(&ULP (Q GHILQLWLYD HO &3 SUHYp SDUD ODV SHUVRQDV MXUtGLFDV XQD SHQD EDVH TXH HV OD GH PXOWD\FRQMXQWDPHQWHFRQHVWDHVWDEOHFHODSRVLELOLGDGGHDSOLFDURWUDVVDQFLRQHV UHVWULFWLYDV GH GHUHFKRV SDUD FX\D LPSRVLFLyQ FRQ XQD H[WHQVLyQ VXSHULRU D GRV DxRVHVSUHFLVRDSUHFLDUODFRQFXUUHQFLDGHGHWHUPLQDGDVFLUFXQVWDQFLDVDJUDYDQWHV 3RU OR WDQWR VHJ~Q OD WHRUtD GH OD SHQD DEVWUDFWD SDUD OD GHWHUPLQDFLyQ GH OD FRPSHWHQFLDKDEUiTXHDWHQGHUDODSHQDPi[LPDOHJDOPHQWHDSOLFDEOHVLQWRPDUHQ FRQVLGHUDFLyQ OD QDWXUDOH]D \ HO Q~PHUR GH ODV FLUFXQVWDQFLDV PRGLILFDWLYDV GH OD UHVSRQVDELOLGDG FRQFXUUHQWHV OR TXH LPSHGLUtD DSUHFLDU ODV DJUDYDQWHV FRPR HOHPHQWR GHWHUPLQDQWH GH OD FRPSHWHQFLD /DV GLYHUJHQFLDV HQ OD GRFWULQD VH H[SOLFDQDPLPRGRGHYHUSRUODUHGDFFLyQGHORVDUWV\ELV&3HQWDQWR TXHPLHQWUDVHOSULPHURVHxDODODVSHQDVDLPSRQHUFRQVXVGXUDFLRQHVPi[LPDVHQ DEVWUDFWRHOVHJXQGROLPLWDex lege ODGXUDFLyQGH WDOHVSHQDV DODFRQFXUUHQFLDGH GHWHUPLQDGDVFLUFXQVWDQFLDVTXHDJUDYDUtDQODUHVSRQVDELOLGDGGHOHQWH$KRUDELHQ XQH[DPHQFRQMXQWR\VLVWHPiWLFRGHDPERVSUHFHSWRVFRQGXFLUtDHQPLRSLQLyQD UHFRQGXFLU ODV FDXVDV GH ODV SHUVRQDV MXUtGLFDV DO -XH] GH OR 3HQDO GDGR TXH WDO \ FRPR VH DFDED GH VHxDODU VLQ OD FRQFXUUHQFLD GH FLHUWDV DJUDYDQWHV ODV SHQDV LQWHUGLFWLYDVQRSRGUiQVREUHSDVDUORVGRVDxRVGHGXUDFLyQ (Q YLVWD GH OD SHFXOLDU SHQDOLGDG GH ODV SHUVRQDV MXUtGLFDV \ GH ORV SUREOHPDV LQWHUSUHWDWLYRVTXHODPLVPDSRGUtDSODQWHDUFXDQGRVHLQWHQWDHQFDMDUHVHHVSHFtILFR VLVWHPD VDQFLRQDWRULR HQ ORV WUDGLFLRQDOHV HVTXHPDV GH GHWHUPLQDFLyQ GH OD FRPSHWHQFLDXQLGRDODQHFHVLGDGGHTXHH[LVWDQ UHJODV FODUDVGH FRPSHWHQFLD TXH SUHYHQJDQ OD H[FHVLYD SUROLIHUDFLyQ GH FXHVWLRQHV GH FRPSHWHQFLD \ TXH RWRUJXHQ VHJXULGDG \ FHUWH]D D ORV RSHUDGRUHV MXUtGLFRV VH SURSXVR HQ VX PRPHQWR OD UHIRUPDGHODUW/(&ULPGHPDQGDDODTXHHOOHJLVODGRUKDUHVSRQGLGRFRQOD LQWURGXFFLyQGHOQXHYRDUWELV/(&ULP (QWUHRWURV08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWS 118 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD /DUHJODGHFRPSHWHQFLDGHULYDGDGHObis/(&ULP &RPR VH KD LQWHQWDGR SRQHU GH PDQLILHVWR DQWHULRUPHQWH ODV LQWHUSUHWDFLRQHV HQ UHODFLyQ FRQ OD FRPSHWHQFLD REMHWLYD SDUD ODV FDXVDV VHJXLGDV FRQWUD SHUVRQDV MXUtGLFDV DQWHV GH OD SHUWLQHQWH UHIRUPD OHJDO HUDQ FRQWUDGLFWRULDV GH DKt OD FRQYHQLHQFLD GH XQD LQWHUYHQFLyQ OHJLVODWLYD TXH FODULILFDVH OD FXHVWLyQ 3UHFLVDPHQWHSDUDFROPDUHVDODJXQDTXHSURYRFDEDLQWHUSUHWDFLRQHVGLYHUJHQWHVHQ HO VHQR GH OD GRFWULQD VH LQWURGXFH HO DUW bis /(&ULP TXH KD YHQLGR D UHJXODU HVSHFtILFDPHQWHODFXHVWLyQGHODFRPSHWHQFLDREMHWLYDSRUUD]yQGHODJUDYHGDGGHO GHOLWR SDUD HO FDVR GH ODV SHUVRQDV MXUtGLFDV $Vt SXHV HVWH SUHFHSWR TXH WLHQH XQ ³carácter complementario de los preceptos que determinan la competencia objetiva en nuestro sistema procesal-penal´ UHJXOD OD DWULEXFLyQ GH OD FRPSHWHQFLD REMHWLYD SRU UD]yQ GH OD JUDYHGDG FRQ XQD QRUPD FODUD \ SUHFLVD TXH RWRUJD VHJXULGDG MXUtGLFD D OD FXHVWLyQ WDO \ FRPR H[LJH HO GHUHFKR IXQGDPHQWDO DO -XH] RUGLQDULRSUHGHWHUPLQDGRSRUODOH\ (ODUWELV/(&ULPGLVSRQHTXHFXDQGRODFRPSHWHQFLDGHSHQGDGHODJUDYHGDGGHO GHOLWRVHHVWDUiDODSHQDSUHYLVWDSDUDODSHUVRQDItVLFDDXQFXDQGRHOSURFHGLPLHQWR VHGLULMD~QLFDPHQWHIUHQWHDXQDSHUVRQDMXUtGLFD(QSULPHUOXJDUVHGHEHKDFHU QRWDU TXH HO SUHFHSWR VH UHILHUH VyOR D OD FRPSHWHQFLD REMHWLYD SRU UD]yQ GH OD JUDYHGDGGHOGHOLWR1DGDVHUHJXODDFHUFDGHODFRPSHWHQFLDWHUULWRULDORIXQFLRQDO QLVREUHODFRPSHWHQFLDREMHWLYDSRUUD]yQGHODPDWHULDRGHODSHUVRQD7DO\FRPR TXHGyGLFKRut supra, HQUHODFLyQFRQWDOHVFULWHULRVFRPSHWHQFLDOHVTXHFDUHFHQGH UHJXODFLyQH[SUHVDSDUDHOFDVRGHODVSHUVRQDVMXUtGLFDVKDEUiTXHHVWDUDODVUHJODV FRPXQHVLQLFLDOPHQWHSUHYLVWDVSDUDODVSHUVRQDVItVLFDV (O SULQFLSDO HIHFWR GH OD DSOLFDFLyQ GHO DUW ELV /(&ULP HV OD LUUHOHYDQFLD GH OD HVSHFLDOSHQDOLGDGSUHYLVWDSDUDODSHUVRQDMXUtGLFDHQRUGHQDODGHWHUPLQDFLyQGHOD FRPSHWHQFLD REMHWLYD (Q HVWH VHQWLGR HO SUHFHSWR VXSRQH TXH SDUD GHWHUPLQDU OD FRPSHWHQFLDHQIXQFLyQGHODJUDYHGDGGHODSHQDVyORVHWRPDUiHQFRQVLGHUDFLyQOD SUHYLVWD SDUD ODV SHUVRQDV ItVLFDV &RPR FRQVHFXHQFLD GH HVWD QRUPD SDUD HO HQMXLFLDPLHQWRGHXQGHOLWRTXHOOHYHDSDUHMDGDSDUDODVSHUVRQDVItVLFDVXQDSHQD GH SULVLyQ VXSHULRU D FLQFR DxRV X RWUDV SHQDV SULYDWLYDV GH GHUHFKRV GH GXUDFLyQ VXSHULRUDGLH]DxRVVHUiFRPSHWHQWHHQWRGRFDVROD$3DXQFXDQGRHQHOFDVR FRQFUHWRHOSURFHVRVHGLULMDVyORFRQWUDXQDSHUVRQDMXUtGLFDDODTXHVHFRQVLGHUH SUHYLVLEOH TXH VH LPSRQGUi VyOR XQD PXOWD < D OD LQYHUVD VL HO GHOLWR EDVH OOHYD OHJDOPHQWHDSDUHMDGDSHQDGHPXOWDSHQDGHPHQRVGHFLQFRDxRVGHSULVLyQXRWUDV SULYDWLYDV GH GHUHFKRV GH GXUDFLyQ LQIHULRU D GLH] DxRV VHUi FRPSHWHQWH HQ WRGR 027$%(//2-)³$VSHFWRVSURFHVDOHVGHODUHVSRQVDELOLGDGREFLWS $Vt SXHV VRVWLHQH 3e5(=&58= 0$57Ë1 $ - Constitución y Poder Judicial, $QGDYLUD 6DQWLDJRGH&RPSRVWHODSSTXHODVQRUPDVGHFRPSHWHQFLDMXGLFLDOKDQGHJR]DUGHXQ JUDGR GH FRQFUHFLyQ VXILFLHQWH SDUD LPSHGLU GHVLJQDFLRQHV OLEUHV R DUELWUDULDV HULJLpQGRVH WDO FRQGLFLyQHQUHTXLVLWRGHOGHUHFKRDOMXH]RUGLQDULRSUHGHWHUPLQDGRSRUODOH\ (VWHSUHFHSWRTXHIXHLQWURGXFLGRHQOD/(&ULPSRUOD/0$3GLVSRQHOLWHUDOPHQWHTXH³cuando de acuerdo con lo dispuesto en el artículo anterior el conocimiento y fallo de una causa por delito dependa de la gravedad de la pena señalada a éste por la ley se atenderá en todo caso a la pena legalmente prevista para la persona física, aun cuando el procedimiento se dirija exclusivamente contra una persona jurídica´ 119 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO FDVR HO -XH] GH OR 3HQDO DXQ FXDQGR HQ HO FDVR FRQFUHWR VH HQMXLFLH VyOR D XQD SHUVRQD MXUtGLFD SDUD TXLHQ OD DFXVDFLyQ VROLFLWD OD SHQD GH GLVROXFLyQ R DOWHUQDWLYDPHQWHRWUDVSHQDVLQWHUGLFWLYDVGHPiVGHGLH]DxRVGHGXUDFLyQ /DVYHQWDMDVGHODUWELV/(&ULP (O OHJLVODGRU KD RSWDGR SRU HVWDEOHFHU XQD UHJOD GH FRPSHWHQFLD GHULYDGD VHJ~Q OD FXDOODFRPSHWHQFLDOHJDOGHODSHUVRQDItVLFDDWUDHRDUUDVWUDDODSHUVRQDMXUtGLFD &RQ HVWD UHJOD VH LQYLHUWH OD SUHYDOHQFLD HQ pro GH OD SHUVRQD QDWXUDO \D TXH OD FRPSHWHQFLD REMHWLYD VH VXSHGLWD D OD SHQD TXH FRUUHVSRQGHUtD HQ FDVR GH TXH OD LQIUDFFLyQVHLPSXWDVHDXQDSHUVRQDItVLFDHYLWDQGRODSUHYDOHQFLDTXHHQRWURFDVR WHQGUtD OD SHQDOLGDG GHO HQWH FROHFWLYR KDELGD FXHQWD GH OD FRQVLGHUDFLyQ OHJDO GH JUDYHVGHWRGDVVXVSHQDV\GHODODUJDGXUDFLyQTXHSXHGHQDOFDQ]DUDOJXQDVGH HOODV 'H HVWD IRUPD HO OHJLVODGRU HYLWD DOWHUDU HO HVTXHPD JHQHUDO GH DWULEXFLyQ GH OD FRPSHWHQFLDREMHWLYD\IXQFLRQDOGHPRGRTXHHQGHIHFWRGHFULWHULRHVSHFLDOOR GHWHUPLQDQWH VHD OD JUDYHGDG GH OD SHQD SUHYLVWD OHJDOPHQWH SDUD OD SHUVRQD ItVLFD VLHQGRLUUHOHYDQWHDHVWRVHIHFWRVODSHQDOLGDGSUHYLVWDSDUDODVSHUVRQDVMXUtGLFDV $VLPLVPR VH HYLWD VREUHFDUJDU D ODV $$33 TXH FRPR VH LQGLFy SUHYLDPHQWH SDUD XQD SDUWH GH OD GRFWULQD VHUtDQ ORV yUJDQRV FRPSHWHQWHV SDUD HQMXLFLDU WRGRV DTXHOORVGHOLWRVUHVSHFWRGHORVTXHHVWXYLHVHDFXVDGDXQDSHUVRQDMXUtGLFD /D UHJOD GH FRPSHWHQFLD GHULYDGD TXH SUHVFLQGH GH ODV SHQDV SUHYLVWDV SDUD ODV SHUVRQDV MXUtGLFDV HQFXHQWUD VX MXVWLILFDFLyQ HQ HO VLVWHPD GH UHVSRQVDELOLGDG YLFDULDOGLVHxDGRSRUHOOHJLVODGRUSDUDWDOHVHQWLGDGHVFROHFWLYDV(QHVWHVHQWLGR &IU*$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWS &IU3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS &IU *$6&Ï1 ,1&+$867, ) Proceso penal y…RE FLW S 3RU HO FRQWUDULR 3('5$= 3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWSOHMRVGHYHUHQHOSUHFHSWRHQFXHVWLyQ XQD IRUPD GH DFRPRGDUVH D ODV UHJODV JHQHUDOHV GH FRPSHWHQFLD OR FDOLILFD GH HVSHUSpQWLFR \ H[WUDYDJDQWH &IU*$6&Ï1,1&+$867,)Proceso penal y…REFLWS 3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLW S (QHVWDOtQHDVHSURQXQFLD'(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWS UHODFLRQDQGR OD UHJOD GH FRPSHWHQFLD GHULYDGD FRQ HO PRGHOR YLFDULDO SRU HO TXH KD RSWDGR HO OHJLVODGRU 7DPELpQ $3$5,&,2 'Ë$= / ³$SUR[LPDFLyQ D ODV PRGLILFDFLRQHV SUHYLVWDV SRU HO 3UR\HFWR GH /H\ GH 0HGLGDV GH $JLOL]DFLyQ 3URFHVDO HO WUDWDPLHQWR SURFHVDOSHQDO GH OD SHUVRQD MXUtGLFD´ Diario La Ley, Q~P GH MXQLR GH HQWLHQGH TXH HO DUW ELV /(&ULP HV FRKHUHQWHFRQORSUHYLVWRHQHODUWWHU&3HQWDQWRTXHH[LJHODFRQVWDWDFLyQGHODFRPLVLyQGH XQGHOLWRSRUFLHUWDVSHUVRQDVItVLFDVSDUDDILUPDUODUHVSRQVDELOLGDGGHODVSHUVRQDVMXUtGLFDV\DVXPH TXH DPEDV UHVSRQVDELOLGDGHV VH GHULYDQ GH ORV PLVPRV KHFKRV OOHJDQGR LQFOXVR D PRGXODUVH ODV SHQDV GH PXOWD LPSXHVWDV D DPERV VXMHWRV HQ IXQFLyQ GH OD JUDYHGDG GH DTXHOORV $Vt PLVPR *$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWSHQWLHQGHTXHODUHJOD GHO ELV /(&ULP HV FRKHUHQWH FRQ HO VLVWHPD SHQDO GH WUDQVIHUHQFLD GH OD UHVSRQVDELOLGDG ,JXDOPHQWH VHxDOD 3257$/ 0$158%,$ - ³(O HQMXLFLDPLHQWR SHQDO GH OD SHUVRQD MXUtGLFD´ Diario La LeyQ~PGHHQHURGHTXHODGHFLVLyQGHOOHJLVODGRUVREUHODFRPSHWHQFLDHV FRKHUHQWHFRQHOREMHWRGHOSURFHVRWRGDYH]TXHODLQYHVWLJDFLyQGHODUHVSRQVDELOLGDGSHQDOGHOHQWH 120 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD VHHQWLHQGHTXHHOKHFKRGHTXHKD\DXQDSHUVRQDMXUtGLFDSHQDOPHQWHUHVSRQVDEOHQR YDUtDHOGHOLWRHQWDQWRTXHVXUHVSRQVDELOLGDGSHQDOVHFRQVWUX\HVLHPSUHVREUHOD EDVH GHO FRQGXFWD LOtFLWD UHDOL]DGD SRU XQD SHUVRQD LQGLYLGXDO OR FXDO DFRQVHMD SUHVFLQGLU GH OD SHQD SUHYLVWD SDUD OD SHUVRQD PRUDO HYHQWXDOPHQWH UHVSRQVDEOH (QRWUDVSDODEUDVDXQTXHVHMX]JXHVyORDODSHUVRQDMXUtGLFDVHUiSUHFLVRHQMXLFLDU ORV KHFKRV GH UHIHUHQFLD DWULEXLGRV D OD SHUVRQD ItVLFD DO PHQRV LQFLGHQWDOPHQWH OR FXDO MXVWLILFD OD LQH[LVWHQFLD GH XQ FULWHULR FRPSHWHQFLDO DXWyQRPR \ GLIHUHQFLDGR SDUD OD SHUVRQD MXUtGLFD DXQ FXDQGR VHD OD ~QLFD DFXVDGD 2WURPRWLYRGHSHVRSDUDHVWDEOHFHUODUHJODGHFRPSHWHQFLDGHULYDGDGHODUWELV /(&ULP HV IDYRUHFHU HO HQMXLFLDPLHQWR FRQMXQWR GH OD SHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFDHQYLVWDGHODUHODFLyQGHFRQWLQHQFLDTXHH[LVWHHQWUHDPEDVFDXVDV\GHODV YHQWDMDV TXH GH WDO DFXPXODFLyQ VH SXHGH GHULYDU HQ WpUPLQRV GH IDFLOLGDG SUREDWRULD\GHUHGXFFLyQGHOULHVJRGHVHQWHQFLDVFRQWUDGLFWRULDVDSHVDUGHTXHHVWH VXSXHVWR QR HQFDMD FODUDPHQWH HQ QLQJXQR GH ORV FDVRV GH FRQH[LyQ GHO DUW /(&ULP 3RU HVR HO DUW ELV /(&ULP SURFXUD TXH QR VH URPSD OD FRQWLQHQFLD TXHH[LVWHHQWUHDPERVREMHWRVSURFHVDOHVFRQIRUPDGRVSRUHOKHFKRDWULEXLGRDFDGD XQRGHORVHQFDXVDGRVDFXVDGRVSHURYLQFXODGRVSRUODXQLGDGIiFWLFDTXHVHDSUHFLD HQWUH HO KHFKR LPSXWDEOH DO HQWH MXUtGLFR \ HO SURWDJRQL]DGR SRU OD SHUVRQD ItVLFD 3DUD HOOR OD FRPSHWHQFLD REMHWLYD VH GHWHUPLQD DWHQGLHQGR H[FOXVLYDPHQWH D OD SHQDSUHYLVWDSDUDODSHUVRQDItVLFD6LELHQHQRUGHQDSURPRYHUHOHQMXLFLDPLHQWR FRQMXQWR TXL]iV KDEUtD UHVXOWDGR PiV DGHFXDGR HVWDEOHFHU FRPR UHJOD JHQHUDO HO simultaneus processusRLQFOXVRDxDGLUDORVFDVRVGHFRQH[LyQGHGHOLWRVHOGHO HQMXLFLDPLHQWRGHXQDSHUVRQDItVLFD\XQDSHUVRQDMXUtGLFDFXDQGRGHEDQUHVSRQGHU FRQEDVHHQHOPLVPRKHFKRGHUHIHUHQFLD (QHORUGHQDPLHQWRLWDOLDQRHOFRQRFLPLHQWRGHOLOtFLWRDGPLQLVWUDWLYRLPSXWDEOHDOD SHUVRQDMXUtGLFDVHDWULEX\HDO-XH]SHQDOFRPSHWHQWHSDUDHOGHOLWRGHOTXHHOLOtFLWR MXUtGLFR VH UHDOL]D SRU WUDQVIHUHQFLD GHO DFWR SXQLEOH HMHFXWDGR SRU OD SHUVRQD ItVLFD LQWHJUDGD HQ VX RUJDQL]DFLyQ(QODPLVPDOtQHDDILUPD3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«RE FLWSTXHFRQHVWDUHJODSURFHVDOVHWUDVOXFHODFRQVLGHUDFLyQGHTXHHVWDPRVDQWHXQVLVWHPD GH³UHVSRQVDELOLGDGYLFDULDGHULYDGDSRUDWULEXFLyQRSRUWUDQVIHUHQFLD´ '(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWS *$6&Ï1,1&+$867,)Proceso penal y…REFLWS (QHVWDOtQHDPDQLILHVWD&25'(52)Procedura penale, HG*LXIIUq0LODQRS HQUHODFLyQFRQHOHQMXLFLDPLHQWRHQ,WDOLDGHODUHVSRQVDELOLGDGGHODVSHUVRQDVMXUtGLFDVSRUGHOLWRV FRPHWLGRVSRUVXVDJHQWHVTXHHOyUJDQRLQYHVWLGRGHFRPSHWHQFLDSDUDFRQRFHUGHOMXLFLRVREUHOD UHVSRQVDELOLGDGGHOHQWHGHEHUHVROYHUincidenter tantumODFXHVWLyQUHODWLYDDOGHOLWRLPSXWDEOHDOD SHUVRQDItVLFD (QVHQWLGRFRQWUDULRVRVWLHQH3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS TXHHVFRPSUHQVLEOHTXHHQFDVRVGHHQMXLFLDPLHQWRFRQMXQWRQRSULPHODSHUVRQDMXUtGLFDHQOD GHWHUPLQDFLyQ GH OD FRPSHWHQFLD DXQTXH VHD OD PiV JUDYH SHUR QR OR HV WDQWR FXDQGR ab initio HO SURFHVRVHGLULJHVyORFRQWUDXQDSHUVRQDMXUtGLFD 6REUHODVYHQWDMDVGHHQMXLFLDUFRQMXQWDPHQWHDODSHUVRQDItVLFD\DODSHUVRQDMXUtGLFDYpDVHHO DSGRGHOHStJUDIH,9GHOSUHVHQWHFDStWXOR (VWD HV OD RSFLyQ SUHYLVWD HQ HO ' /JV TXH SUHYp HQ HO DUW TXH ³Il procedimento per l'illecito amministrativo dell'ente e' riunito al procedimento penale instaurato nei confronti dell'autore del reato da cui l'illecito dipende´ 121 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DGPLQLVWUDWLYR GHSHQGH. (VWD UHJOD TXH OLJD OD FRPSHWHQFLD SDUD HQMXLFLDU D OD SHUVRQD MXUtGLFD D OD SUHYLVWD SDUD HO GHOLWR FRPHWLGR SRU OD SHUVRQD ItVLFD VH MXVWLILFDSRUODGRFWULQDLWDOLDQDHQYLUWXGGHODHVWULFWDHLQHOXGLEOHFRUUHODFLyQTXH HOOHJLVODGRUKDHVWDEOHFLGRHQWUHHOMXLFLRVREUHODFRQGXFWDLOtFLWDGHOLQGLYLGXR\OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD TXH VH KD DSURYHFKDGR GHO GHOLWR FRQ OD FRQVLJXLHQWHLQHYLWDEOHVXSHUSRVLFLyQGHODVUHODWLYDVGHFLVLRQHV(QHVWHVHQWLGR VHHQWLHQGHTXHHVODPLVPDHVWUXFWXUDGHOLOtFLWRLPSXWDEOHDOHQWHODFXDOSUHVXSRQH ODH[LVWHQFLDGHXQKHFKRGHOLFWLYRODGHWHUPLQDQWHGHODUHJODGHHVDFRPSHWHQFLD GHULYDGD GHELHQGR VHU HPSOHDGDV ODV UHJODV VREUH OD FRPSHWHQFLD SRU PDWHULD SRU WHUULWRULR\SRUFRQH[LyQUHODWLYDVDOGHOLWREDVH3RURWUDSDUWHODFLWDGDUHJODFRQ XQD UHGDFFLyQ PXFKR PiV VXFLQWD \ FODUD UHVXOWD DO PLVPR WLHPSR PiV FRPSOHWD TXH OD SUHYLVWD HQ OD /(&ULP OLPLWiQGRVH D DWULEXLU OD FRPSHWHQFLD SDUD HO HQMXLFLDPLHQWR GHO LOtFLWR LPSXWDEOH DO HQWH DO -XH] OODPDGR D HQMXLFLDU DO VXSXHVWR DXWRUGHORVGHOLWRVGHORVTXHDTXpOGHSHQGHDUW'/JVHQJOREDQGRQR VyORODFRPSHWHQFLDREMHWLYDSRUUD]yQGHODPDWHULD\GHODJUDYHGDGGHOGHOLWRVLQR WDPELpQODWHUULWRULDOTXHTXHGDGHWHUPLQDGDSRUHOOXJDUGHFRPLVLyQGHOGHOLWREDVH \SRUGHULYDFLyQODIXQFLRQDO /DVFUtWLFDVDOELV/(&ULP /D PD\RU SDUWH GH OD GRFWULQD FRQFRUGDED HQ OD QHFHVLGDG GH XQD UHJOD TXH GHWHUPLQDVH FODUDPHQWH OD FRPSHWHQFLD SDUD HO FDVR GH HQMXLFLDPLHQWR GH ODV SHUVRQDV MXUtGLFDV VLQ HPEDUJR DOJXQRV DXWRUHV FULWLFDQ OD VROXFLyQ GDGD SRU HO OHJLVODGRU (Q HVWH VHQWLGR VH DILUPD TXH HO DUW bis /(&ULP VROR VH MXVWLILFDUtD GHVGH XQ SXQWR GH YLVWD SUDJPiWLFR SHUR TXH QR UHVXOWDUtD FRKHUHQWH FRQ OD SURFODPDGD DXWRQRPtD GH OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD \ ORV SDUWLFXODUHV6HYLHQHDHQWHQGHUFRQHVWDFUtWLFDTXHVLDPEDVUHVSRQVDELOLGDGHV VRQYHUGDGHUDPHQWHDXWyQRPDVODFRPSHWHQFLDSDUDMX]JDUDODVSHUVRQDVMXUtGLFDV QR GHEHUtD KDFHUVH GHSHQGHU GHO GHOLWR GH OD SHUVRQD ItVLFD QL GH VX SHQDOLGDG 6LQ HPEDUJR D PL MXLFLR OD DXWRQRPtD GH ORV FULWHULRV GH LPSXWDFLyQ \ GH ODV FLUFXQVWDQFLDV TXH DIHFWDQ DOD FXOSDELOLGDG GH DPERV VXMHWRVQR SXHGH FRQGXFLU D ROYLGDUTXHSHUVRQDItVLFD\SHUVRQDMXUtGLFDUHVSRQGHQSRUXQRVKHFKRVSDUFLDOPHQWH FRPXQHVHQWDQWRTXHDPEDVUHVSRQVDELOLGDGHVVHGHULYDQGHXQDPLVPDDFWXDFLyQ $Vt VH GLVSRQH HQ HO DUW ' /JV Q VHJ~Q HO FXDO ³1. La competenza a conoscere gli illeciti amministrativi dell’ente appartiene al giudice penale competente per i reati dai quali gli stessi dipendono. Per il procediment di accertamento dell’illecito amministrativo dell’ente si osservano le disposizioni sulla composizione del tribunale e le disposizioni processuali collegate relative ai reati dai quali l’illecito amministrativo depende” &IU63$1*+(5*I procedimenti speciali…REFLWS ),'(/%2 * ³/H DWWULEX]LRQL GHO JLXGLFH SHQDOH H OD SDUWHFLSD]LRQH GHOO HQWH DO SURFHVVR´ HQ $$99*/DWWDQ]LGLUReati e responsabilità degli enti: guida al d.lgs. 8 giugno 2001, n. 231 HG*LXIIUq0LODQRSSS $Vt OR KD PDQLIHVWDGR 52'5Ë*8(= *$5&Ë$ 1 ³$QiOLVLV GH OD UHJXODFLyQ OHJDO GH OD UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVHQ(VSDxD´HQ$$99$-3pUH]&UX]0DUWtQ; )HUUHLUR %DDPRQGHFRGLUV $1HLUD3HQD FRRUGLos retos del Poder Judicial ante la sociedad globalizada: Actas del IV Congreso Gallego de Derecho Procesal (I Internacional), A Coruña, 2 y 3 de junio de 20116HUYLFLRGH3XEOLFDFLRQHVGHOD8QLYHUVLGDGHGD&RUXxD$&RUXxDSS SQRWD 122 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHOLFWLYD&RQORTXHUHVXOWDREYLRTXHVXDXWRQRPtDHVWDQVyORUHODWLYDWRGDYH] TXH OD UHVSRQVDELOLGDG SHQDO GH OD SHUVRQD MXUtGLFD SUHVXSRQH OD FRPLVLyQ GH XQ GHOLWRRGHOWDQWDVYHFHVUHIHULGRKHFKRGHUHIHUHQFLDSRUXQDSHUVRQDQDWXUDO 6HFULWLFDWDPELpQTXHVLHQGROyJLFDPHQWHGLYHUVDODQDWXUDOH]DGHODVVDQFLRQHVTXH XQR \ RWUR VXMHWR VRSRUWDQ QR SDUHFH UD]RQDEOH KDFHU GHSHQGHU ODV JDUDQWtDV GH OD SHUVRQDMXUtGLFDGHODPD\RURPHQRUJUDYHGDGGHODSHQDTXHVRSRUWDUiODSHUVRQD ItVLFD HQ WDQWR TXH OD JDUDQWtD GHO yUJDQR FROHJLDGR HV HQ HO FDVR GH ODV SHUVRQDV MXUtGLFDV WDQ QHFHVDULD FRPR HQ HO GH ODV SHUVRQDV ItVLFDV OR TXH KD FRQGXFLGR D GHFLUTXHODUHJODGHVHJXLPLHQWRDODSHQDGHODSHUVRQDItVLFDQRUHVLVWHHOWDPL]GHO SULQFLSLR GH LJXDOGDG (Q HVWH RUGHQ GH LGHDV VH FULWLFD DO OHJLVODGRU SRUTXH OD GHWHUPLQDFLyQ GH OD FRPSHWHQFLD REMHWLYD QR UHVSRQGHUtD DO FULWHULR GH JUDYHGDG FXDOLWDWLYDRFXDQWLWDWLYDGHODVSHQDVGHODVTXHVRQSDVLEOHVODVSHUVRQDVMXUtGLFDV VLQR ~QLFD \ H[FOXVLYDPHQWH D OD TXH HQ VX FDVR FRUUHVSRQGHUtD D XQD SHUVRQD ItVLFDKLSRWpWLFDPHQWHDFXVDGDGHODFRPLVLyQGHHVHLOtFLWR 6LQ HPEDUJR HVWLPR TXH DWHQGHU DO UpJLPHQ SHQROyJLFR GH ODV SHUVRQDV ItVLFDV LJQRUDQGR HO SUHYLVWR SDUD ODV SHUVRQDV MXUtGLFDV SRGUtD HVWDU MXVWLILFDGR SRU ODV VLJXLHQWHVUD]RQHV (Q SULPHU OXJDU SRUTXH DQWH OD IDOWD GH XQD FODVLILFDFLyQ DXWyQRPD GH ORV GHOLWRVHQIXQFLyQGHVXJUDYHGDGODGXUDFLyQGHODSHQDVHHPSOHDFRPRXQD IRUPD GH DSUR[LPDU HO GDWR TXH UHDOPHQWH LQWHUHVD FXDO HV OD JUDYHGDG GHO GHOLWR 3RU OR WDQWR VLHQGR HO PLVPR GHOLWR HO LPSXWDEOH D DPERV VXMHWRV GHMDQGR D VDOYR ORV DGLFLRQDOHV FULWHULRV GH LPSXWDFLyQ SUHYLVWRV SDUD OD SHUVRQDMXUtGLFDUHVXOWDGLItFLOVRVWHQHUTXHVLVHLPSXWDDXQDSHUVRQDMXUtGLFD VHUi PiV JUDYH PLHQWUDV TXH VL VH LPSXWD D XQD SHUVRQD ItVLFD VHUi PHQRV JUDYH (Q VHJXQGR OXJDU UHVXOWD GXGRVR TXH ODV VDQFLRQHV UHVWULFWLYDV GH GHUHFKRV SUHYLVWDVSDUDODVSHUVRQDVMXUtGLFDVDUWDDJ&3VHDQDXWpQWLFDVSHQDV HQWDQWRTXHVXLPSRVLFLyQGHSHQGHGHQHFHVLGDGHVSUHYHQWLYRHVSHFLDOHVWDOHV FRPR OD QHFHVLGDG GH HYLWDU OD UHLWHUDFLyQ GHOLFWLYD DUW ELV &3 TXH &UtWLFDPDQLIHVWDGDSRU025$/(6*$5&Ë$2³/DSHUVRQDMXUtGLFDDQWHHO'HUHFKR«REFLW S(QXQDOtQHDVLPLODU3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS VRVWLHQHHOFDUiFWHUGLVFULPLQDWRULRGHODUHJODFRPSHWHQFLDOGHODUWbis/(&ULP &IU3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLW S (VWD LGHD VXE\DFH HQ HO DUW &3 VHJ~Q HO FXDO VRQ GHOLWRV JUDYHV ODV LQIUDFFLRQHV TXH OD OH\ FDVWLJDFRQSHQDJUDYHVRQGHOLWRVPHQRVJUDYHVODVLQIUDFFLRQHVTXHODOH\FDVWLJDFRQSHQDPHQRV JUDYH\VRQGHOLWRVOHYHVODVLQIUDFFLRQHVTXHODOH\FDVWLJDFRQSHQDVOHYHV /RFLHUWRHVTXHODLQWURGXFFLyQGHXQVLVWHPDGHVDQFLRQHVHVSHFtILFRSDUDODVSHUVRQDVMXUtGLFDV HQ HO TXH WRGDV ODV SHQDV WLHQHQ OD FRQVLGHUDFLyQ ex lege GH JUDYHV DUW &3 LQWURGXFH XQD FRQWUDGLFFLyQLQWHUQDHQHO&3HQWDQWRTXHHOPLVPRGHOLWRWHQGUiODFRQVLGHUDFLyQGHJUDYHFXDQGR OR FRPHWD XQD SHUVRQDMXUtGLFD H[ DUWV \ &3PLHQWUDV TXH HQ DWHQFLyQ D OD SHQD SUHYLVWD SDUDODSHUVRQDItVLFDSRGUtDWHQHUODFRQVLGHUDFLyQGHPHQRVJUDYH 123 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SXHGHQFRQGXFLUDFDOLILFDUODVFRPRPHGLGDVGHVHJXULGDGFRQH[FHSFLyQGHOD SHQDGHPXOWDHQFX\DGHWHUPLQDFLyQVtTXHLQIOX\HODJUDYHGDGGHOKHFKR (QWHUFHUOXJDUODJUDYHGDGGHODVVDQFLRQHVUHVWULFWLYDVGHGHUHFKRVTXHFDEH LPSRQHU D XQD SHUVRQD ItVLFD \ D XQD SHUVRQD MXUtGLFD UHVXOWD GLItFLOPHQWH FRPSDUDEOH SRU OD GLIHUHQWH QDWXUDOH]D RQWROyJLFD GH DPERV VXMHWRV \ SRU HO GLIHUHQWH FRQWHQLGR GH ODV VDQFLRQHV FRQ OR TXH QR KD\ PRWLYRSDUD VRVWHQHU TXHHOXPEUDOWHPSRUDOGHODVSHQDVTXHDWULEX\HODFRPSHWHQFLDDXQWULEXQDO VXSHULRU WHQJD TXH VHU LGpQWLFR SDUD DPERV 6H WUDWDUi HQ WRGR FDVR GH XQD RSFLyQ OHJLVODWLYD WDQ YiOLGD FRPR RWUDV DOWHUQDWLYDV D OD TXH GLItFLOPHQWH VH SRGUiVRPHWHUDXQMXLFLRGHQRGLVFULPLQDFLyQSRUODIDOWDGHXQDEDVHVyOLGD GHFRPSDUDFLyQ (QFXDQWRDODVXSXHVWDYXOQHUDFLyQGHOGHUHFKRDOMXH]RUGLQDULRSUHGHWHUPLQDGRSRU ODOH\TXHWDPELpQVHOHKDDFKDFDGRDODUWELV/(&ULPFDEHUHFRUGDUTXHWDO GHUHFKR GH FRQILJXUDFLyQ OHJDO RUJiQLFD DSDUHFH GHVDUUROODGR HQ OD /23- TXH DWULEX\H FRPSHWHQFLD JHQpULFD \ DEVWUDFWD D ORV GLVWLQWRV yUJDQRV MXGLFLDOHV UHDOL]iQGRVHODGLVWULEXFLyQGHODFRPSHWHQFLDRUJiQLFRVXEMHWLYDPHQWHFRQFUHWDSRU OH\ RUGLQDULD FRQ DQWHULRULGDG JHQHUDOLGDG \ GH IRUPD SURSLFLDGRUD GH LQGHSHQGHQFLD RUJiQLFD \ GH DEVWUDFWD LPSDUFLDOLGDG VXEMHWLYD $Vt SXHV HQ SULQFLSLRSUHYLpQGRVHWDOUHJODFRPSHWHQFLDOHQXQDQRUPDFRQUDQJRGHOH\FRPR HV OD /(&ULP TXH UHVSRQGH D ODV H[LJHQFLDV GH DQWHULRULGDG HQ WDQWR TXH YLJHQWH DQWHV GHO DFDHFLPLHQWR GHO KHFKR REMHWR GHO SURFHVR \ GH JHQHUDOLGDG GDGD VX YRFDFLyQ GH UHJXODU XQD PXOWLSOLFLGDG GH VXSXHVWRV DVt FRPR D ORV UHTXLVLWRV GH LQGHSHQGHQFLDHLPSDUFLDOLGDGHQYLVWDGHVXVFDUDFWHUHVGHFHUWH]D\FODULGDGTXH SUHYLHQHQ LQWHUSUHWDFLRQHV SDUFLDOHV R DUELWUDULDV QR VH SODQWHDQ SUREOHPDV GH OHJDOLGDGFRQVWLWXFLRQDOQLVHYXOQHUDHODOXGLGRGHUHFKRIXQGDPHQWDO 3RU RWUD SDUWH WDPSRFR VH FRPSDUWH OD FUtWLFD VHJ~Q OD FXDO HO DUW ELV /(&ULP ³ignora los principios de distribución competencial (LOPJ) y de jerarquía normativa (CE)´HQWDQWRTXHORVDUWV\ELV/23-VHUHPLWHQDODOH\HQHVWHFDVR DOD/(&ULPSDUDHVWDEOHFHUHOGHVOLQGHHQWUHODVFRPSHWHQFLDVGHO-XH]GHOR3HQDO\ GHOD$3VHxDODQGRTXH³los Juzgados de lo Penal enjuiciarán las causas por delito $VtORHQWLHQGH6,/9$6È1&+(=-0³/DUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV«RE FLW SS SDUD TXLHQ OD ~QLFD SHQD HQ VHQWLGR HVWULFWR GH OD TXH VHUtDQ SDVLEOHV ODV SHUVRQDV MXUtGLFDV VHUtD OD GH PXOWD UHVSRQGLHQGR HO UHVWR GH VDQFLRQHV SUHYLVWDV HQ HO DUW &3 D OD QDWXUDOH]DMXUtGLFDGHODVPHGLGDVGHVHJXULGDG 7DQWR 3('5$= 3(1$/9$ ( ³-XULVGLFFLyQ \ FRPSHWHQFLD«RE FLW S FRPR 025$/(6 *$5&Ë$2³/DSHUVRQDMXUtGLFDDQWHHO'HUHFKR«REFLWSVRVWLHQHQTXHWDOUHJODTXLHEUD HOGHUHFKRDOMXH]RUGLQDULRSUHGHWHUPLQDGRSRUODOH\ 6REUHHOFRQWHQLGRIRUPDOGHOGHUHFKRDOMXH]RUGLQDULRSUHGHWHUPLQDGRSRUODOH\\HOMXHJRGHODV UHVHUYDV GH /2 \ OH\ RUGLQDULD HQ OD GHWHUPLQDFLyQ GH OD FRPSHWHQFLD VH SXHGH YHU (6&$/$'$ /Ï3(=0/Sobre el juez ordinario predeterminado por la ley9DOHQFLD7LUDQW/R%ODQFK SSHVSHFLDOPHQWHS 6REUH OD UHVHUYD GH /2 HQ OR TXH VH UHILHUH D ORV UHTXLVLWRV TXH KDQ GH FXPSOLU ODV QRUPDV GH FRPSHWHQFLDSDUDVHUUHVSHWXRVDVFRQHOGHUHFKRIXQGDPHQWDODOMXH]RUGLQDULRSUHGHWHUPLQDGRSRUOD OH\VHSXHGHYHU(6&$/$'$/Ï3(=0/Sobre el juez ordinario…REFLW 124 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD que la ley determine´\ODV$$33FRQRFHUiQ³de las causas por delito, a excepción de los que la Ley atribuye al conocimiento de los Juzgados de lo Penal (…)´3RUOR WDQWR QR VH DSUHFLD FRQWUDGLFFLyQ DOJXQD HQWUH HO DUW ELV /(&ULP \ OD &( R OD /23-TXHQROLPLWDQHQHVWHSXQWRODOLEHUWDGGHOOHJLVODGRURUGLQDULR 'HVFDUWDGDODH[LVWHQFLDGHREVWiFXORVFRQVWLWXFLRQDOHVVHREVHUYDVLQHPEDUJRTXH OD UHJOD GH FRPSHWHQFLD GHULYDGD FRQWHQLGD HQ HO DUW ELV /(&ULP DO GLVSRQHU TXH LQFOXVR FXDQGR VyOR VH MX]JXH D OD SHUVRQD MXUtGLFD VH DWHQGHUi D OD SHQD OHJDOPHQWH SUHYLVWD SDUD OD SHUVRQD ItVLFD SXHGH SURYRFDU DOJXQD LQFRKHUHQFLD LQWHUQDHQHOPDQLGRWH[WRGHOD/(&ULP(ODUWELV/(&ULPLPSOLFDTXHVHSRGUi DEULUXQSURFHGLPLHQWRDQWHXQD$3SDUDLPSRQHUXQDSHQDGHPXOWDXRWUDVSHQDV SULYDWLYDVGHGHUHFKRVDXQFXDQGRVHDQGHFRUWDGXUDFLyQ'HOPLVPRPRGRSXHGH FRQGXFLU D TXH VHD XQ MX]JDGR GH OR 3HQDO yUJDQR XQLSHUVRQDO HO TXH GHFUHWH OD GLVROXFLyQ GH XQD SHUVRQD MXUtGLFD (O SULPHU VXSXHVWR QR SODQWHD HQ SULQFLSLR QLQJ~QSUREOHPDHQWDQWRTXHTXLHQSXHGHORPiVSXHGHORPHQRV6LQHPEDUJRHO VHJXQGR VXSXHVWR VL SRGUtD HQFRQWUDU XQ LQFRQYHQLHQWH HQ HO DUW /(&ULP VHJ~Q HO FXDO HO -XH] GH OR 3HQDO ³ en ningún caso podrá imponer una pena superior a la correspondiente a su competencia” SXGLHQGR HQ RWUR FDVR OD UHVSHFWLYD$XGLHQFLDRUGHQDUOHTXHGHMHGHFRQRFHU\TXHOHUHPLWDODVDFWXDFLRQHV DUW/(&ULP &DEUtD SUHJXQWDUVH HQ HVWH SXQWR VL XQD SHQD LQWHUGLFWLYD GH PiV GH GLH] DxRV GH GXUDFLyQH[FHGHGHODFRPSHWHQFLDGHO-XH]GHOR3HQDOHQYLVWDGHORSUHYLVWRHQHO DUW /(&ULP R VL ELHQ DFXGLHQGR D XQD LQWHUSUHWDFLyQ VLVWHPiWLFD UHVXOWD PiV FRUUHFWR HQWHQGHU TXH HO DUW ELV /(&ULP KD VXSXHVWR HQ HVWH VHQWLGR XQD DPSOLDFLyQ GH OD FRPSHWHQFLD REMHWLYD GHO -XH] GH OR 3HQDO (VWD ~OWLPD LQWHUSUHWDFLyQ SDUHFH D PL HQWHQGHU PiV DGHFXDGD \ PiV DFRUGH FRQ OD ILQDOLGDG SHUVHJXLGD SRU HO OHJLVODGRU DGHPiV GH PiV FRUUHFWD GHVGH XQ SXQWR GH YLVWD VLVWHPiWLFR 3RUHVWH\RWURVPRWLYRVDOJ~QDXWRUHQWLHQGHTXHHODUWELV/(&ULPQRUHVXOWDSURFHVDOPHQWH DUPyQLFR\TXHVHUtDPiVDGHFXDGRDFXGLHQGRDODIRULVPRGHTXLpQSXHGRORPiVSXHGHORPHQRV TXH FRQRFLHVH HO yUJDQR FRPSHWHQWH SDUD OD LQIUDFFLyQ PiV JUDYH 'H HVWD IRUPD VH HOXGLUtD HQ RSLQLyQGH3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWSODH[FHSFLyQTXH SURFHVDOPHQWH VXSRQH KDFHU REMHWLYDPHQWH FRPSHWHQWH D XQ yUJDQR MXULVGLFFLRQDO per se LQFRPSHWHQWH HV GHFLUTXH OOHJXH D FRQRFHU HO -XH]GH OR SHQDOGHXQ LQMXVWR VDQFLRQDGR FRQ SHQD VXSHULRUDORVFLQFRDxRVGHSULYDFLyQGHOLEHUWDGRGHGLVWLQWDQDWXUDOH]DVLODGXUDFLyQH[FHGHGHORV DxRVORTXHFRPSRUWDUtDODQXOLGDGGHORDFWXDGRSRUYLRODFLyQGHXQDQRUPDGHius cogens. 125 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /DFRPSHWHQFLDREMHWLYDSRUUD]yQGHODPDWHULD (O7ULEXQDOGHO-XUDGR $OJXQRV GH ORV GHOLWRV TXH UHVXOWDQ LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV YLHQHQ DWULEXLGRVDO7ULEXQDOGHO-XUDGR(QSDUWLFXODUVHOHHQFRPLHQGDDHVWH7ULEXQDOHO FRQRFLPLHQWRGHORVGHOLWRVGHFRKHFKR\GHWUiILFRGHLQIOXHQFLDVHQYLUWXGGHODUW /27-OHWUDVJ\KGHORVTXHODVSHUVRQDVMXUtGLFDVSXHGHQUHVSRQGHUSHQDOPHQWH FXDQGRVHDQFRPHWLGRVSRUDOJXQRVGHVXVPLHPEURVSRUFXHQWD\HQEHQHILFLRGHOD HQWLGDG DVt OR SUHYpQ ORV DUWV ELV \ &3 UHVSHFWLYDPHQWH (VWR LPSOLFD TXH SDUD WDOHV GHOLWRV HO MXH] RUGLQDULR SUHGHWHUPLQDGR SRU OD OH\ VHUi HO 7ULEXQDO GHO-XUDGRVLQTXHHORUGHQDPLHQWRUHDOLFHGLVWLQFLyQDOJXQDSRUHOKHFKRGHTXH ODSRVLFLyQSDVLYDHQHOSURFHVRODRVWHQWHXQDSHUVRQDMXUtGLFD 6LQ HPEDUJR H[LVWHQ YDULRV DXWRUHV TXH DERJDQ SRU OD VXVWUDFFLyQ GHO iPELWR GHO -XUDGR GH ODV FDXVDV VHJXLGDV FRQWUD ODV SHUVRQDV MXUtGLFDV HQ DWHQFLyQ D VX VXSXHVWDPD\RUFRPSOHMLGDGIiFWLFDDVtFRPRDODQHFHVLGDGGHYDORUDUHQRUGHQDOD GHWHUPLQDFLyQ GH OD UHVSRQVDELOLGDG GHO HQWH FROHFWLYR FRQFHSWRV QHWDPHQWH MXUtGLFRVGHGLItFLODSUHFLDFLyQSRUXQWULEXQDOGHOHJRV6LQSHUMXLFLRGHORFXDOHQ WDQWR QR VH LQWURGX]FD OD RSRUWXQD PRGLILFDFLyQ OHJDO VHUi HVWULFWDPHQWH QHFHVDULR UHVSHWDUODVQRUPDVOHJDOHVGHDWULEXFLyQGHFRPSHWHQFLDVDO7ULEXQDOGHO-XUDGRVR SHQDGHYXOQHUDUHOGHUHFKRDOMXH]RUGLQDULRSUHGHWHUPLQDGRSRUODOH\GHODSHUVRQD MXUtGLFDDFXVDGD /DSURSLD([S0RWGHOD/27-VHxDODTXHSDUDILMDUODFRPSHWHQFLDGHO-XUDGR³se han seleccionado aquellos delitos en los que la acción típica carece de excesiva complejidad o en los que los elementos normativos integrantes son especialmente aptos para su valoración por ciudadanos no profesionalizados en la función judicial´ $O PHQRV HVWD IXH HQ VX PRPHQWR OD SUHWHQVLyQ GHFODUDGD SRU HO OHJLVODGRU &DEH DILUPDU HQ HVWH VHQWLGR TXH HO 7ULEXQDO GHO -XUDGR UHVXOWD LQDGHFXDGR SDUD HO WUDWDPLHQWR GH GHOLWRV GLVWLQWRV D ORV WLSRV GH PHUD GHVFULSFLyQ 3DUD XQ HVWXGLR H[KDXVWLYR GH ODV FRPSHWHQFLDV GHO 7ULEXQDO GHO -XUDGR VH SXHGH YHU 3e5(= &58=0$57Ë1$-³/DFRPSHWHQFLDGHO7ULEXQDO«REFLWSS (Q HVWH VHQWLGR HO $7& GH GH DEULO GH DQWHV GH VH SURPXOJDVH OD /27- \D GLVSXVRTXH³de acuerdo con el art. 125 de la Constitución, existe una obligación para el legislador de crear el jurados. Una vez creado, y dado que el art. 24.2 de la Constitución reconoce el derecho al Juez ordinario predeterminado por la Ley, el mencionado derecho fundamental comprenderá el derecho a ser enjuiciado por un jurado en la medida en que la Ley a que remite así lo prevea cuando se promulgue, y con el alcance que corresponda a la intervención del jurados´VLF7DPELpQDQLYHO GRFWULQDOVHSXHGHQYHUUHIOH[LRQHVVREUHHO7ULEXQDOGHO-XUDGRFRPR-XH]RUGLQDULRSUHGHWHUPLQDGR SRU OD OH\ HQ VX iPELWR FRPSHWHQFLDO HQ *21=È/(= *5$1'$ 3 Extensión y límites de la jurisdicción…REFLWSS (Q WDO VHQWLGR VH KDQ SURQXQFLDGR HQWUH RWURV 3e5(= *,/ - ³&DXFHV SDUD OD GHFODUDFLyQ GH UHVSRQVDELOLGDG«REFLWS3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS *,0(12%(9,È-El proceso penal de las personas jurídicas, $UDQ]DGL1DYDUUDS 126 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD REMHWLYDTXHSXGLHUDQFRQWHQHUHOHPHQWRVGHYDORUDFLyQMXUtGLFDLQGHSHQGLHQWHSHUR QHFHVDULRVSDUDODLQWHJUDFLyQGHODFRQGXFWD (QGHILQLWLYDSDUWLHQGRGHHVWDSUHPLVDVLVHGHWHUPLQDTXHHOHQMXLFLDPLHQWRGHOD UHVSRQVDELOLGDG GH XQD SHUVRQD MXUtGLFD HQYXHOYH HOHPHQWRV QRUPDWLYRV TXH UHTXLHUHQ SDUD VX YDORUDFLyQ HVSHFtILFRV FRQRFLPLHQWRV TXH QR FDEH HVSHUDU GH ORV FLXGDGDQRV MXUDGRV KDEUi TXH FRQFOXLU TXH HO 7ULEXQDO GHO -XUDGR QR UHVXOWD DGHFXDGRSDUDFRQRFHUGHWDOHVFDXVDV6LELHQSRURWUDSDUWHFDEHUHSDUDUHQTXHHQ UHDOLGDGHQ(VSDxDORVMXUDGRVKDQGHSURQXQFLDUVHH[FOXVLYDPHQWHVREUHKHFKRV\ QR VREUH FXHVWLRQHV MXUtGLFDV DUW /27- 'H OR FXDO UHVXOWD TXH PiV GHWHUPLQDQWH TXH HO HOHPHQWR QRUPDWLYR TXH LQWHJUD OD FRQGXFWD WtSLFD VHUi OD FRPSOHMLGDG IiFWLFD GH OD FDXVD \ OD WHFQLFLGDG GH ORV PHGLRV GH SUXHED TXH SURSRQJDQ ODV SDUWHV SDUD DYDODU VXV DOHJDFLRQHV $KRUD ELHQ D SHVDU GH TXH ORV MXUDGRV VyOR GHEDQ SURQXQFLDUVH VREUH OD FXHVWLyQ IiFWLFD QR FDEH GHVFRQRFHU OD GLILFXOWDG R LPSRVLELOLGDG VHJ~Q DOJXQRV GH GLVRFLDU HO MXLFLR GH KHFKR \ HO GH GHUHFKRHVWRHVGHSODQWHDUODKLSyWHVLVGHKHFKRDLVODGDGHVXFDOLILFDFLyQMXUtGLFD ORFXDOHQPDWHULDSHQDOVHSODQWHDFRPRXWySLFR$VtPLVPRHQODPLVPDOtQHD FDEH UHSDUDU HQ TXH PXFKDV YHFHV ORV HOHPHQWRV VRQ PL[WRV HVWR HV QR VRQ SXUDPHQWH IiFWLFRV QL SXUDPHQWH QRUPDWLYRV (Q HVWH VHQWLGR OD PD\RU SDUWH GH ORV HOHPHQWRV QRUPDWLYRV SRU HMHPSOR HO HQVDxDPLHQWR DGHPiV GH GHULYDUVH GH YDORUDFLRQHV MXUtGLFDV VH LQWHJUDQ LJXDOPHQWH SRU YDORUDFLRQHV VRFLDOHV FRPR SRGUtD VHU HO GH KDEHU FDXVDGR XQ GRORU LQQHFHVDULR SDUD SURYRFDU OD PXHUWH TXH SXHGHQ VHU GHVFULWDV D WUDYpV GH XQD QDUUDFLyQ IiFWLFD TXH KDJD FRPSUHQVLEOH VX VLJQLILFDGRSDUDFXDOTXLHUFLXGDGDQR (Q WRGR FDVR KDQ VLGR YDULRV ORV DXWRUHV TXH KDQ FULWLFDGR OD DWULEXFLyQ GH FRPSHWHQFLDV DO 7ULEXQDO GHO -XUDGR HQ UHODFLyQ FRQ ORV GHOLWRV GH QDWXUDOH]D HFRQyPLFDFRPRSRUHMHPSORHOFRKHFKRDSHVDUGHORFXDOHOOHJLVODGRURUJiQLFR &IU*,0(126(1'5$9Derecho Procesal penal…REFLWSS (QHVWHVHQWLGR3e5(=&58=0$57Ë1$-La participación popular en la Administración de Justicia: el Tribunal del Jurado, 0RQWHFRUYR6$0DGULGSSVHxDODFRPRXQDGHODV FUtWLFDV PiV FRQVLVWHQWHV TXH SXHGHQ ODQ]DUVH FRQWUD HO -XUDGR OD LPSRVLELOLGDG GH GLVRFLDU HQWUH MXLFLRGHKHFKR\GHUHFKRUHFRJLHQGRDFRQWLQXDFLyQHOGHEDWHGRFWULQDODOUHVSHFWR 6HSXHGHYHUHQHVWHVHQWLGRFRPRODPD\RUSDUWHGHODGRFWULQDSHQDOUHODWLYL]DODWUDVFHQGHQFLD GHODGLVWLQFLyQHQWUHORVHOHPHQWRVGHVFULSWLYRV\QRUPDWLYRVGHORVWLSRVSHQDOHVOOHJDQGRLQFOXVRD QHJDU WDO GLVWLQFLyQ 8Q HVWXGLR H[KDXVWLYR VREUH OD FXHVWLyQ VH SXHGH YHU HQ 'Ë$= < *$5&Ë$ &21//('20El error sobre elementos normativos del tipo penal/D/H\0DGULGSS\ 6REUH HVWH SDUWLFXODU VH SURQXQFLD (&+$55, &$6, )- Sanciones a personas jurídicas…RE FLW S VRVWHQLHQGR TXH GHEHQ ³VXVWUDHUVH DO FRQRFLPLHQWR GHO -XUDGR WRGRV DTXHOORV GHOLWRV GH QDWXUDOH]DHFRQyPLFDLQFOXLGRVDOJXQRV de los que actualmente pertenecen a su ámbito competencial como el cohecho (…), dada la complejidad de los informes periciales de expertos financieros y contables, que devienen imprescindibles en este tipo de delitos para fijar los hechoV´3RUVXSDUWHHO &RPLWp GH ([SHUWRV TXH HODERUy HO &RUSXV ,XULV KD DGYHUWLGR GH ORV ULHVJRV GH SHUPLWLU TXH OD GHIUDXGDFLyQHOEODQTXHRGHGLQHURRODFRUUXSFLyQHQWUHRWURVVHFRQR]FDSRUMXHFHVOHJRV\VHKD PRVWUDGRSDUWLGDULRGHODHVSHFLDOL]DFLyQ(QHVWHVHQWLGRHODUWin fine GHOCorpus JurisVREUH GLVSRVLFLRQHV SHQDOHV SDUD OD SURWHFFLyQ GH ORV LQWHUHVHV ILQDQFLHURV GH OD 8( EDMR OD GLUHFFLyQ GH 0LUHLOOH 'HOPDV0DUW\ (FRQyPLFD 3DUtV GLVSRQLEOH HQ KWWSHFHXURSDHXDQWLBIUDXGGRFXPHQWVIZNJUHHQSDSHUFRUSXVFRUSXVBMXULVBHVSGI ~OWLPD FRQVXOWDHVWDEOHFHTXH³Los órganos jurisdiccionales se compondrán, en la medida de lo posible, de jueces profesionales especializados en materia económica y financiera´. 127 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO KDPDQWHQLGRWDODWULEXFLyQFRPSHWHQFLDO'HWRGDVIRUPDVFRPR\DVHKDGLFKRQR FDEH LGHQWLILFDU OD UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV FRQ OD FULPLQDOLGDG HFRQyPLFD HQ YLVWD GH OD KHWHURJHQHLGDG TXH FDUDFWHUL]D DO OLVWDGR GH GHOLWRV LPSXWDEOHVDORVHQWHVFROHFWLYRVTXHQLDOFDQ]DDWRGRVORVGHOLWRVHFRQyPLFRVQLOR TXH HV PiV LPSRUWDQWH VH UHVWULQJH VyOR D HOORV &RQVLJXLHQWHPHQWH VH KDFH SUHFLVR DQDOL]DU HQ SDUWLFXODU OD FRQYHQLHQFLD R LQFRQYHQLHQFLD GH DWULEXLU HO HQMXLFLDPLHQWR GH ODV SHUVRQDV MXUtGLFDV DO 7ULEXQDO GHO -XUDGR VLQ TXH ODV FRQFOXVLRQHVUHODWLYDVDODFULPLQDOLGDGHFRQyPLFDUHVXOWHQHQWHUDPHQWHWUDVODGDEOHV DOWHPDREMHWRGHHVWHWUDEDMR /DGRFWULQDSDUHFHH[FOXLUGHIRUPDPiVRPHQRVJHQHUDOL]DGDODFRQYHQLHQFLDGH TXHXQWULEXQDOIRUPDGRSRUOHJRVHQMXLFLHDXQDSHUVRQDMXUtGLFDDILUPDQGRTXHQR SDUHFH DFRQVHMDEOH TXH XQ yUJDQR QR SURIHVLRQDO YDORUH FRPSOHMDV FXHVWLRQHV TXH PiVDOOiGHORIiFWLFRVHHQFRQWUDUiQLUUHPHGLDEOHPHQWHUHYHVWLGDVGHFRQQRWDFLRQHV MXUtGLFDV GHWHUPLQDQWHV GHO MXLFLR GH FXOSDELOLGDG GH OD HQWLGDG ,JXDOPHQWH VH DOHJD HQ RUGHQ D VXVWUDHU GH OD FRPSHWHQFLD GHO -XUDGR D ODV SHUVRQDV MXUtGLFDV OD H[WUHPDFRPSOHMLGDGIiFWLFD\MXUtGLFDGHHVWRVDVXQWRV\ODQHFHVLGDGGHFRQWDUQR VyORFRQFRQRFLPLHQWRVMXUtGLFRVVLQRDGHPiVFRQRWURVHVSHFtILFRVHQGHWHUPLQDGDV PDWHULDV WDOHV FRPR OD ILVFDO OD HFRQyPLFD OD LQIRUPiWLFD HWF SDUD XQD FRPSUHQVLyQ \ FRUUHFWD YDORUDFLyQ GHO HQMXLFLDPLHQWR GH OD SHUVRQD MXUtGLFD ,QFOXVRHQ86$GRQGHHOMXUDGRHVIRUPDRUGLQDULDGHHQMXLFLDPLHQWRVHKDGLFKR TXHHOHQMXLFLDPLHQWRSRUPDJLVWUDGRVSURIHVLRQDOHVSXHGHVHUXQPpWRGRYHQWDMRVR SDUD SURFHVRV FRQWUD SHUVRQDV MXUtGLFDV FXDQGR FRPR RFXUUH IUHFXHQWHPHQWH HQYXHOYHQ XQD OH\ FRPSOLFDGD R FXDQGR OD FXHVWLyQ GH OD UHVSRQVDELOLGDG FULPLQDO GHSHQGHGHVXWLOHVGLVWLQFLRQHVVREUHORTXHFRQVWLWX\HXQDFRQGXFWDLOtFLWD (QHVWHVHQWLGR52'5Ë*8(=*$5&Ë$1³$QiOLVLVGHODUHJXODFLyQOHJDO«REFLWSS KD GLFKR TXH DXQTXH HQ HO RULJHQ GH OD FULPLQDOL]DFLyQ SXGLHUD HO OHJLVODGRU KDEHU SHQVDGR SULQFLSDOPHQWH HQ HO VHFWRU GH OD GHOLQFXHQFLD HFRQyPLFD HMHFXWDGD HQ iPELWRV HPSUHVDULDOHV QL DOFDQ]DDWRGDHOOD±\DTXHIDOWDUtDHQWUHRWURVGHOLWRVWDOHVFRPRORVFRPHWLGRVFRQWUDORVGHUHFKRV GHORVWUDEDMDGRUHVODUHFHSWDFLyQRODDSURSLDFLyQLQGHELGDQLORTXHHVPiVLPSRUWDQWHVHUHVWULQJH VyORDHOOD &IU3e5(=*,/-³(OSURFHVRSHQDOFRQWUD«REFLWSHQHOPLVPRVHQWLGR3e5(=*,/ Cauces para la declaración« S (Q OD PLVPD OtQHD DILUPD 3('5$= 3(1$/9$ ( ³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWSTXHUHVXOWD³PX\FXHVWLRQDEOHDWULEXLUDOWULEXQDOSRSXODU HOFRQRFLPLHQWRGHGHOLWRVHVSHFLDOPHQWHFRPSOHMRVSRUODFRQFXUUHQFLDGHHOHPHQWRVQRUPDWLYRVHQ ODGHVFULSFLyQGHODFRQGXFWDWtSLFD´ &IU*$6&Ï1,1&+$867,)³&RQVHFXHQFLDVSURFHVDOHVGHOQXHYR…REFLWS &IU3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLW S (QHVWHVHQWLGRVRVWLHQH+(11,1*3-³7KHFRQXQGUXPRIFRUSRUDWHFULPLQDO«REFLWS TXH³A bench trial can be an advantageous method of trying the case for a corporate defendant when, as frequently occurs, the alleged violation involves a complicated statute and the question of criminal liability hinges on subtle distinctions about what constitutes wrongful conduct. A district judge or magistrate may be better able than a jury to consider the nature of sophisticated financial transactions or the limitations of corporate control of an agent's actions´HVGHFLUTXHHQRSLQLRQGHO DXWRU XQ WULEXQDO SURIHVLRQDO SXHGH VHU XQ PpWRGR PiV DGHFXDGR SDUD MX]JDU XQ FDVR HQ TXH HO DFXVDGRHVXQDSHUVRQDMXUtGLFDFXDQGRFRPRRFXUUHIUHFXHQWHPHQWHODSUHVXQWDYLRODFLyQHQYXHOYH XQDOH\FRPSOLFDGD\ODFXHVWLyQGHODUHVSRQVDELOLGDGSHQDOGHSHQGHGHVXWLOHVGLVWLQFLRQHVVREUHOR TXHFRQVWLWX\HXQDFRQGXFWDLOtFLWD8Q-XH]GHGLVWULWRRXQPDJLVWUDGRSRGUtDVHUPiVFDSD]TXHXQ MXUDGR SDUD H[DPLQDU OD QDWXUDOH]D GH VRILVWLFDGDV WUDQVDFFLRQHV HFRQyPLFDV R ODV OLPLWDFLRQHV GHO FRQWUROFRUSRUDWLYRVVREUHODVDFFLRQHVGHVXVDJHQWHVODWUDGXFFLyQHVPtD 128 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (Q RWUR RUGHQ GH LGHDV WDPELpQ VH SODQWHD OD PHQRU LPSDUFLDOLGDG GH ORV MXUDGRV PDQLIHVWDQGRXQDSUHRFXSDFLyQSRUODQRLQIUHFXHQWHSDUFLDOLGDGGHORVMXHFHVOHJRV DO SURFHGHUVH FRQWUD ORV HQWHV PRUDOHV GH XQ ODGR \ OD VLQJXODU VHQVLELOLGDG VRFLDO DQWH HO HQMXLFLDPLHQWR GH XQD RUJDQL]DFLyQ SOXULSHUVRQDO GH RWUR 5D]RQHV TXH HQ RSLQLyQ GH 3('5$= 3(1$/9$ WDPELpQ GHVDFRQVHMDUtDQ OD LQWHUYHQFLyQ GHO WULEXQDOSRSXODUHQHOHQMXLFLDPLHQWRGHODVSHUVRQDVMXUtGLFDV(VWDSUHVXQWDIDOWD GHLPSDUFLDOLGDGSRGUtDHVWDUUHODFLRQDGDFRQODIDOWDGHORVFRQRFLPLHQWRVWpFQLFRV\ MXUtGLFRVDSURSLDGRVSDUDGHFLGLUVREUHODUHVSRQVDELOLGDGGHOHQWH'HWDOIRUPDTXH VLHPSUH VHJ~Q HO FLWDGR DXWRU ³el problema con estas atribuciones (…) es que la decisión de los jurados, desde una ausencia de formación y comprensión, no siempre subsanable con la prueba pericial, es intuitiva y fácilmente influenciable por razones que nada tienen que ver con los criterios que deberían ser los decisivos en la formación de la voluntad del órgano´ 6LQ GHVHFKDU GH SODQR ODV DUJXPHQWDFLRQHV HVJULPLGDV KDVWD HO PRPHQWR VL FDEUtD UHDOL]DU XQD FUtWLFD GH SULQFLSLR D ODV PLVPDV HQ WDQWR TXH SUHWHQGHQ HULJLUVH HQ HVSHFLILFLGDGHVGHOHQMXLFLDPLHQWRGHODVSHUVRQDVMXUtGLFDVFXDQGRDOJXQDVGHHOODV FRQVWLWX\HQ PiV ELHQ FUtWLFDV JHQpULFDV TXH SRGUtDQ KDFHUVH H[WHQVLEOHV D OD LQVWLWXFLyQ GHO 7ULEXQDO GHO -XUDGR 3RU HMHPSOR OD PD\RU R PHQRU FRPSOHMLGDG IiFWLFD GH XQ SURFHVR HV XQD FXHVWLyQ FDVXtVWLFD TXH HQ SULQFLSLR QR VLUYH SDUD H[FOXLUODVFDXVDVVHJXLGDVFRQWUDODVSHUVRQDVItVLFDVQLFDEHJHQHUDOL]DUDWRGRVORV SURFHVRV SHQDOHV HQWDEODGRV FRQWUD XQD SHUVRQD MXUtGLFD QL VLTXLHUD D WRGDV ODV FDXVDVUHODWLYDVDXQPLVPRGHOLWROHVFRUUHVSRQGHVLHPSUHXQQLYHOGHFRPSOHMLGDG LGpQWLFRHQHOWHUUHQRIiFWLFR'HOPLVPRPRGRODQHFHVLGDGGHFRQWDUFRQHVSHFLDOHV FRQRFLPLHQWRVWpFQLFRVLUiDVRFLDGDPiVELHQDOWLSRGHGHOLWR\QRWDQWRDOKHFKRGH TXH VH UHVSRQVDELOLFH D XQD SHUVRQD ItVLFD D XQD SHUVRQD MXUtGLFD R D DPEDV \ HQ YLVWDGHODKHWHURJHQHLGDGGHOLFWLYDLPSXWDEOHDODVSHUVRQDVMXUtGLFDQRVHGHEHUtD WDPSRFR VREUH HVWH H[WUHPR UHDOL]DU JHQHUDOL]DFLRQHV $Vt PLVPR OD PD\RU FDSDFLGDGGHLQIOXLUHQORVMXUDGRVHQYLVWDGHVXIDOWDGHIRUPDFLyQMXUtGLFDVXSRQH XQDFUtWLFDGHSULQFLSLRDODHVHQFLDGHO-XUDGRFRPRLQVWLWXFLyQVLQTXHVHDFLHUWDD DGLYLQDU SRUTXp WDO KiQGLFDS VH DJUDYD DO HQMXLFLDU D XQ HQWH FROHFWLYR 8QD UHQRPEUDGDHPSUHVDJHQHUDOPHQWHFRQRFLGDSRUHOS~EOLFRSRGUiYHUVHSHUMXGLFDGD REHQHILFLDGDSRUHVDVVRVSHFKDVGHSDUFLDOLGDGDOLJXDOTXHXQSHUVRQDMHSRSXODUR XQLPSOLFDGRHQXQGHOLWRGHDPSOLDUHSHUFXVLyQPHGLiWLFD\QRSRUHOORVHVXVWUDHHO HQMXLFLDPLHQWRGHODVSHUVRQDVFpOHEUHVRGHORVFDVRVPHGLiWLFRVGHOFRQRFLPLHQWR GHO-XUDGR &IU3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS 3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS $Vt SXHV FRPR FUtWLFDV JHQHUDOHV D OD LQVWLWXFLyQ GHO -XUDGRVH KDQ HVJULPLGR WUDGLFLRQDOPHQWH HQWUHRWUDVDUJXPHQWRVWpFQLFRMXUtGLFRFRPRODLPSRVLELOLGDGGHGLVRFLDFLyQHQWUHMXLFLRGHKHFKR\ GH GHUHFKR DUJXPHQWRV VRFLROyJLFRV FRPR HO GHVFRQRFLPLHQWR GHO 'HUHFKR R DUJXPHQWRV SVLFROyJLFRVFRPRHOHQMXLFLDPLHQWRHPRFLRQDOGHORV-XUDGRV9HUHQHVWHVHQWLGR3e5(=&58= 0$57Ë1$-La participación popular en la…REFLWSS 6HxDOD *$6&Ï1 ,&+$867, ) ³&RQVHFXHQFLDV SURFHVDOHV GHO QXHYR…RE FLW S FRPR FULWHULR SDUD H[FOXLU D ODV SHUVRQDV MXUtGLFDV GHO 7ULEXQDO GHO -XUDGR HQWUH RWUDV OD H[WUHPD FRPSOHMLGDGIiFWLFDGHHVWRVDVXQWRV (QHVWHVHQWLGRFDEHUHIHULUHO$$3$&RUXxD6HFFLyQHQHOTXHVHUHFKD]yTXHODGLYXOJDFLyQ H[FHVLYDGHO FDVR$VXQWD DIHFWDVH D OD LPSDUFLDOLGDG GHO MXUDGR$OUHVSHFWR OD$3 VRVWLHQH HQ UHVSXHVWDDORVDOHJDWRVGHODGHIHQVDTXHno es más que una apreciación subjetiva y excesiva de la acusada y su defensa técnica, que se asienta en una profunda desconfianza acerca de la capacidad de 129 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO &RQVLGHUR TXH HO FULWHULR GHWHUPLQDQWH SDUD GHFLGLU VREUH OD FRQYHQLHQFLD R LQFRQYHQLHQFLDGHVRPHWHUDODVSHUVRQDVMXUtGLFDVDFXVDGDVDOHQMXLFLDPLHQWRSRUHO 7ULEXQDOGHO-XUDGRGHEHOLPLWDUVHHVWULFWDPHQWHDDQDOL]DUVLSDUDHOFDVRGHTXHHO VXMHWRSDVLYRGHOGHOLWRVHDXQDSHUVRQDMXUtGLFDFRPRUHJODJHQHUDOODFRPSOHMLGDG IiFWLFD \R MXUtGLFD GHO HQMXLFLDPLHQWR VH YH LQFUHPHQWDGD GH IRUPD UHOHYDQWH (V GHFLU KDEUi TXH UHVROYHU VL OD QHFHVLGDG GH YDORUDU HOHPHQWRV MXUtGLFRV HQ RUGHQ D LQWHJUDUODFRQGXFWDWtSLFDRODFXOSDELOLGDGGHOHQWHRODFRPSOHMLGDGGHOHQWUDPDGR IiFWLFRVHDFUHFLHQWDGHIRUPDUHOHYDQWHHQODVFDXVDVVHJXLGDVFRQWUDODVSHUVRQDV MXUtGLFDVIUHQWHDODVTXHVHHQWDEODQIUHQWHDXQDSHUVRQDItVLFD $VtSXHVHQSULPHUOXJDUHQFXDQWRDODFRPSOHMLGDGMXUtGLFDKDEUiTXHSUHFLVDUVL HQ WDOHV FDXVDV FRQFXUUHQ HOHPHQWRV QRUPDWLYRV HQ OD GHVFULSFLyQ GH OD FRQGXFWD WtSLFD HVWR HV HOHPHQWRV QR FRPSUHQVLEOHV SRU OD PHUD REVHUYDFLyQ VHQVRULDO VLQR VyORDFFHVLEOHVDWUDYpVGHXQ³proceso de comprensión intelectual o espiritual o un proceso valorativo- según algunos reservado al juez- para comprenderlos o aprehenderlos en toda su significación”6XFRQFXUUHQFLDKDUtDODYDORUDFLyQGHOD UHVSRQVDELOLGDGHPSUHVDULDOHVSHFLDOPHQWHFRPSOHMDHQWpUPLQRVMXUtGLFRVREOLJDQGR DORVMXUDGRVDYDORUDUFRQFULWHULRWpFQLFRMXUtGLFRVFLHUWRVHOHPHQWRVLQWHJUDQWHVGH OD FRQGXFWD WtSLFD $KRUD ELHQ REYLDPHQWH OD FRQFXUUHQFLD GH WDOHV HOHPHQWRV GHSHQGHUi GH ORV FRQFUHWRV WLSRV VHOHFFLRQDGRV SRU HO MX]JDGRU FRPR LPSXWDEOHV D ODVSHUVRQDVMXUtGLFDV\QRGHTXHODFDOLGDGGHHQWHFROHFWLYRGHOVXMHWRSDVLYRGHO SURFHVR 3RU HVR OD HVSHFLILFLGDG HQ FXDQWR D OD FRPSOHMLGDG MXUtGLFD KDEUi TXH EXVFDUOD QR WDQWR HQ ORV HOHPHQWRV QRUPDWLYRV GHO WLSR SHQDO VLQR PiV ELHQ HQ HO FRPSRQHQWHQRUPDWLYRGHODPRGDOLGDGGHSDUWLFLSDFLyQGHODSHUVRQDMXUtGLFDHQHO GHOLWRHQODFRQILJXUDFLyQGHVXFXOSDELOLGDG\HQGHILQLWLYDHQORTXHGHQRUPDWLYR WLHQH HQ JHQHUDO HO MXLFLR GH LPSXWDFLyQ TXH KD GH UHDOL]DUVH HQ UHODFLyQ FRQ OD SHUVRQD MXUtGLFD SDUD TXH HVWD SXHGH VHU GHFODUDGD UHVSRQVDEOH SRU XQ GHOLWR PDWHULDOPHQWHFRPHWLGRSRURWURVXMHWR 3XHVELHQHQPLRSLQLyQHOMXLFLRGHLPSXWDFLyQGHODSHUVRQDMXUtGLFDTXHVHKDFH GHSHQGHU GH OD DSUHFLDFLyQ GH HOHPHQWRV FRQ FRQWHQLGR QRUPDWLYR WDOHV FRPR OD DFWXDFLyQHQQRPEUHRSRUFXHQWDGHODHQWLGDG\HQVXSURYHFKRODFRQGLFLyQGH yUJDQR GH FRQWURO R GH VXMHWR IDFXOWDGR SDUD WRPDU GHFLVLRQHV HQ QRPEUH GH OD HQWLGDGGHOLQGLYLGXRLQWHJUDGRHQODHVWUXFWXUDMXUtGLFDGHODHQWLGDGRODDXVHQFLD GHOGHELGRFRQWUROHOGHIHFWRGHRUJDQL]DFLyQRHOLQFXPSOLPLHQWRGHORVGHEHUHVGH VXSHUYLVLyQYLJLODQFLD\FRQWUROVREUHORVTXHFRQVWUX\HODUHVSRQVDELOLGDGSHQDOGH ODHQWLGDGSUHFLVDGHXQDYDORUDFLyQMXUtGLFDPiVFRPSOHMD\WpFQLFDTXHODQHFHVDULD SDUD UHDOL]DU XQ MXLFLR GH LPSXWDFLyQ GH FXOSDELOLGDG HQ UHODFLyQ FRQ XQD SHUVRQD ItVLFD (Q HO MXLFLR GH LPSXWDFLyQ GH XQD SHUVRQD MXUtGLFD SRGUtD VHU QHFHVDULR los ciudadanos de participar en la impartición de la Justicia con todas las garantías de objetividad, imparcialidad y responsabilidad en sus decisiones´ (Q HVWH VHQWLGR UHPDUFD TXH WRGDV ODV SDUWHV también las acusadoras y, sobre todo, el Ministerio Fiscal, pueden velar sobre el acceso al tribunal de personas que adolezcan de tales características por haberse formado ya una opinión inmutable sobre el fondo $GHPiV VRVWLHQH TXH sólo en el caso de que en ese momento no sea posible garantizar la composición de un tribunal imparcial es cuando podría plantearse de nuevo esta cuestión, por haber resultado ser insuficientes los medios legales previstos para lograr que el órgano encargado de juzgar goce de las debidas imparcialidad y objetividad 'Ë$=<*$5&Ë$&21//('20El error sobre elementos…REFLWSS\S 130 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD YDORUDU HQ TXp PHGLGD OD HQWLGDG KD LPSOHPHQWDGR FDXWHODV R PHGLGDV GH FRQWURO HILFDFHV SDUD PDQWHQHU ORV ULHVJRV GHOLFWLYRV LQKHUHQWHV D VX DFWLYLGDG HQ QLYHOHV MXUtGLFRSHQDOPHQWH DFHSWDEOHV SDUD OR FXDO HQ RFDVLRQHV SRGUtD VHU QHFHVDULR LQFOXVRFRQRFHUODQRUPDWLYDDGPLQLVWUDWLYDUHJXODGRUDGHVXDFWLYLGDGHQFXHVWLyQ DVtFRPRHOVLVWHPDGHRUJDQL]DFLyQ\JHVWLyQLQWHUQRGHODHQWLGDG (Q FXDQWR D OD FRPSOHMLGDG IiFWLFD R SUREDWRULD GH WDOHV FDXVDV SDUHFH SRVLEOH DILUPDUTXHFRPRUHJODJHQHUDOVHUiPD\RUTXHHQORVSURFHVRVVHJXLGRVIUHQWHDODV SHUVRQDV ItVLFDV $Vt SXHV OD FRPSOHMLGDG GH OD HVWUXFWXUD RUJDQL]DWLYD GHO HQWH OD PXOWLSOLFLGDG GH VXMHWRV TXH KDQ SRGLGR LQWHUYHQLU HQ OD DFWXDFLyQ GHOLFWLYD OD GHVFHQWUDOL]DFLyQ HQ OD UHDOL]DFLyQ GH IXQFLRQHV \ HQ OD WRPD GH GHFLVLRQHV HQ HO GHVDUUROOR GH OD DFWXDFLyQ FULPLQDO OD SURGXFFLyQ GH GDxRV D GLYHUVDV SHUVRQDV R LQFOXVR JHRJUiILFDPHQWH GHVFHQWUDOL]DGRV DVt FRPR OD UHOHYDQFLD TXH SUHYLVLEOHPHQWHRVWHQWDUiQODVSUXHEDVGRFXPHQWDO\SHULFLDOHQHVWHWLSRGHFDXVDV VRQRWURVGHORVHOHPHQWRVTXHSRGUtDQGHVDFRQVHMDUODLQWHUYHQFLyQGHMXHFHVOHJRV HQ WDOHV SURFHVRV HQ YLVWD GH OD HYLGHQWH PD\RU FRPSOHMLGDG IiFWLFD TXH HQ SULQFLSLR FDEUtD HVSHUDU GH ORV PLVPRV $ PD\RU DEXQGDPLHQWR OD QHFHVLGDG GH YDORUDUGRFXPHQWRVFRQWDEOHVGHFLHUWDFRPSOHMLGDGWpFQLFDRSUXHEDVSHULFLDOHVHQ UHODFLyQFRQODHILFDFLDGHORVSURWRFRORVGHDFWXDFLyQSDUDSUHYHQLUGHOLWRVRFRQOD LGRQHLGDG GH ORV SURJUDPDV GH FXPSOLPLHQWR SHQDO LPSOHPHQWDGRV SRU OD HQWLGDG LPSOLFD XQ JUDGR GH WHFQLFLGDG HQ FXDQWR D ORV PHGLRV GH SUXHED TXH a priori, SRGUtD FRQGXFLU LJXDOPHQWH D VRVWHQHU OD QHFHVLGDG GH VXVWUDHU HVWRV GHOLWRV GH OD FRPSHWHQFLDGHO7ULEXQDOGHO-XUDGR 'H DKt TXH GH lege ferenda, VH SURSRQJD OD PRGLILFDFLyQ GH OD /27- HQ RUGHQ D GHWUDHU GHO iPELWR FRPSHWHQFLDO GHO 7ULEXQDO GHO -XUDGR ORV VXSXHVWRV GH UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV6LELHQFRPR\DVHKDVHxDODGR FDEHUHFRUGDUHQHVWHSXQWRTXHHQWUHWDQWRQRVHSURGX]FDWDOPRGLILFDFLyQOHJDO\ HO DUW /27- FRQWLQ~H DWULEX\HQGR D HVWH WULEXQDO ORV GHOLWRV GH FRKHFKR \ GH WUiILFRGHLQIOXHQFLDVVLQHVWDEOHFHUH[FHSFLyQDOJXQDSDUDHOFDVRGHTXHODDFXVDGD VHDXQDSHUVRQDMXUtGLFDVHGHEHFRQYHQLUTXHQRH[LVWHEDVHOHJDOSDUDVXVWUDHUGHO FRQRFLPLHQWR GHO 7ULEXQDO GHO -XUDGR ORV UHIHULGRV GHOLWRV FXDQGR ORV PLVPRV UHVXOWDQLPSXWDEOHVDHQWHVFROHFWLYRV3RUORTXHDSHVDUGHODLQFRQYHQLHQFLDGHWDO DWULEXFLyQ FRPSHWHQFLDO FDEH UHLWHUDU TXH OD GHWUDFFLyQ GH WDOHV DVXQWRV GHO FRQRFLPLHQWR GHO -XUDGR LPSOLFDUtD XQD IODJUDQWH YXOQHUDFLyQ GHO GHUHFKR DO MXH] RUGLQDULR SUHGHWHUPLQDGR SRU OD OH\ GHO FXDO ODV SHUVRQDV MXUtGLFDV WDPELpQ VRQ WLWXODUHVFXDQGRYLHQHQOODPDGDVDXQSURFHVR 6LOD3URSXHVWD&33KXELHVHOOHJDGRDHQWUDUHQYLJRU\DQRH[LVWLUtDHVWHSUREOHPDHQWDQWR TXH OD FRPSHWHQFLD GHO -XUDGR TXHGDUtD OLPLWDGD DO HQMXLFLDPLHQWR GH ORV GHOLWRV FRQVXPDGRV GH KRPLFLGLR GRORVR \ DVHVLQDWR DUW 3URSXHVWD &33 TXH QR VRQ LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV 131 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /D$1\ORV-X]JDGRV&HQWUDOHV $VLPLVPR DOJXQRV GH ORV GHOLWRV SRU ORV TXH UHVSRQGHQ ODV SHUVRQDV MXUtGLFDV HQWUDUtDQGHQWURGHODFRPSHWHQFLDGHOD$1TXHHQHORUGHQSHQDOWLHQHDWULEXLGD XQDFRPSHWHQFLDHVSHFLDOSRUUD]yQGHODPDWHULD7RGRVHOORVTXHVHUiQGHWDOODGRVD FRQWLQXDFLyQ VHUiQ LQVWUXLGRV SRU ORV -X]JDGRV &HQWUDOHV GH ,QVWUXFFLyQ \ HQMXLFLDGRVSRUHO-X]JDGR&HQWUDOGHOR3HQDORSRUOD6DODGHOR3HQDOGHOD$1HQ IXQFLyQGHODJUDYHGDGGHODSHQDHVWDEOHFLGDHQDEVWUDFWRSDUDHOGHOLWRFRPHWLGRSRU ODSHUVRQDItVLFDDXQFXDQGRVyORVHVLJDHOSURFHVRFRQWUDXQDSHUVRQDMXUtGLFD \D TXH DO GHSHQGHU OD GLVWULEXFLyQ GH FRPSHWHQFLDV HQWUH OD $1 \ ORV -X]JDGRV &HQWUDOHVGHOR3HQDOGHODJUDYHGDGGHODVSHQDVUHVXOWDUiGHDSOLFDFLyQODUHJODGH FRPSHWHQFLD GHULYDGD SUHYLVWD HQ HO DUW ELV /(&ULP TXH \D KD VLGR REMHWR GH DQiOLVLV (Q SDUWLFXODU ORV GHOLWRV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV TXH FRUUHVSRQGHQ DO iPELWR FRPSHWHQFLDO GH OD $1 VHUtDQ ODV GHIUDXGDFLRQHV \ PDTXLQDFLRQHV SDUD DOWHUDUHOSUHFLRGHODVFRVDVDUWF/23-(QHVWHSUHFHSWRHQFDMDUtDQHOGHOLWR GHHVWDIDWLSLILFDGRHQHODUW&3HLPSXWDEOHDODVSHUVRQDVMXUtGLFDVH[DUW ELV&3DVtFRPRORVGHOLWRVGHDOWHUDFLyQGHORVSUHFLRVHQHOPHUFDGRWLSLILFDGRV HQ ORV DUWV \ H LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV H[ DUW &3 /D FRPSHWHQFLDSDUDHOHQMXLFLDPLHQWRGHWDOHVGHOLWRVVHDWULEXLUtDDOD$1VLHPSUHTXH WDOHV FRQGXFWDV IXHVHQ VXVFHSWLEOHV GH SURGXFLU XQ JUDYH TXHEUDQWR D OD HFRQRPtD QDFLRQDO DO WUiILFR PHUFDQWLO R XQ SHUMXLFLR SDWULPRQLDO D XQD JHQHUDOLGDG GH SHUVRQDVHQYDULDVSURYLQFLDV/RHVHQFLDOSDUDDSUHFLDUHVWD~OWLPDFLUFXQVWDQFLDQR HV TXH OD SHUVRQD MXUtGLFD WHQJD VHGHV X RSHUH GH IRUPD PiV R PHQRV HVWDEOH HQ GLVWLQWDVSURYLQFLDVGHOWHUULWRULRHVSDxROVLQRTXHVXFRQGXFWDSURGX]FDUHVXOWDGRV JUDYHV SDUD HO RUGHQ VRFLRHFRQyPLFR R SDUD XQD PXOWLSOLFLGDG GH SHUVRQDV HQ PiV XQD SURYLQFLD (Q HVWH VHQWLGR HV SHUIHFWDPHQWH SRVLEOH TXH SRU HMHPSOR XQD HPSUHVD FRQ VHGH HQ 0DGULG \ TXH RSHUD ~QLFDPHQWH HQ HO WHUULWRULR GH HVD FRPXQLGDGSURYRTXHXQDDOWHUDFLyQHQORVSUHFLRVGHFRWL]DFLyQGHXQGHWHUPLQDGR YDORU EXUViWLO D WUDYpV GHO XVR GH LQIRUPDFLyQ SULYLOHJLDGD &RQGXFWD TXH SRGUtD WHQHUHIHFWRVSDUDXQDSOXUDOLGDGGHSHUVRQDVHQWRGRHOWHUULWRULRQDFLRQDO\TXHSRU ORWDQWRGHEHUtDVHUHQMXLFLDGDSRUOD$1 (VWD DWULEXFLyQ FRPSHWHQFLDO D OD $1 SDUD FRQRFHU GH DOJXQRV GH ORV GHOLWRV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV HV FRQVWDWDGD WDPELpQ SRU )*( &LUFXODU S 9pDVH DVt PLVPR *$6&Ï1,1&+$867,)Proceso penal y…REFLWS &RPR HMHPSOR FDEUtD WUDHU D FRODFLyQ OD TXHUHOOD LQWHUSXHVWD FRQWUD %$1.,$ 6$ DGPLWLGD D WUiPLWH SRU HO -&, Q~P GH OD $1 (Q HVWH VXSXHVWR H[LVWH XQD SOXUDOLGDG GH VXMHWRV SDVLYRV GLVSHUVRVSRUHOWHUULWRULRGHYDULDV$XGLHQFLDV(QFRQFUHWRKD\PiVGHDFFLRQLVWDV\PLOHVGH LQYHUVRUHV WLWXODUHV GH SDUWLFLSDFLRQHV SUHIHUHQWHV TXH VH KDQYLVWR SHUMXGLFDGRV H LJXDOPHQWH VH KD SURYRFDGR XQD JUDYH UHSHUFXVLyQ D OD HFRQRPtD QDFLRQDO KDVWD HO SXQWR GH TXH VH KDQHFHVLWDGR HO PD\RU UHVFDWH S~EOLFR GH XQD HQWLGDG ILQDQFLHUD HVSDxROD TXH DVFLHQGH D XQRV PLOORQHV GH IRQGRVS~EOLFRVFRQORTXHVHKDFRQYHUWLGRHQXQRGHORVPD\RUHVUHVFDWHVILQDQFLHURVGH(XURSD 3DUD SURIXQGL]DU HQ HVWH FDVR VH SXHGH YHU 0$5Ë1 '( (63,126$ &(%$//26 ( % ³/D UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVHOFDVR%$1.,$´HQ02QWLYHURV$ORQVR FRRUG La responsabilidad penal de las personas jurídicas. Fortalezas, debilidades y perspectivas de cara al futuro, 7LUDQWOR%ODQFK%DUFHORQDSS 132 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD 2WURGHOLWRSRUHOTXHXQDSHUVRQDMXUtGLFDVHUiHQMXLFLDGDSRUHVWHyUJDQRHVHOGH WUiILFRGHGURJDVRHVWXSHIDFLHQWHVWLSLILFDGRHQHODUWFRQORVFRUUHVSRQGLHQWHV WLSRV DJUDYDGRV TXH GHVFULEH HO DUW DPERV GHO &3 LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV H[ DUW ELV &3 /R PLVPR FDEH GHFLU GH ORV IUDXGHV DOLPHQWDULRV \ GH VXVWDQFLDVIDUPDFpXWLFDVRPHGLFLQDOHVDUWVD&3GHORVTXHDSDUWLUGHO GH MXOLR GH WDPELpQ KDQ GH UHVSRQGHU ODV SHUVRQDV MXUtGLFDV DUW &3 7DOHVGHOLWRVVHUiQMX]JDGRVSRUOD$1VLHPSUHTXHVHDQFRPHWLGRVSRUEDQGDVR JUXSRVRUJDQL]DGRV\SURGX]FDQHIHFWRVHQOXJDUHVSHUWHQHFLHQWHVDGLVWLQWDV$$33 3DUDGHWHUPLQDUFXDQGRXQDSHUVRQDMXUtGLFDSXHGHVHUFRQVLGHUDGDFRPRXQDEDQGD RJUXSRRUJDQL]DGRKD\TXHDFXGLUDODVGHILQLFLRQHVGHO&3FRQWHQLGDVHQORVDUWV bis ,, \ ter ,, DVt FRPR D OD LQWHUSUHWDFLyQ TXH GH ORV PLVPRV YLHQH UHDOL]DQGR OD GRFWULQD \ OD MXULVSUXGHQFLD $Vt SXHV WRPDQGR HQ OD GHELGD FRQVLGHUDFLyQODMXULVSUXGHQFLDGHO76DFHUFDGHORVUHTXLVLWRVTXHKDQGHFRQFXUULU SDUD HQWHQGHU TXH H[LVWH XQ JUXSR X RUJDQL]DFLyQ GHOLFWLYD SDUHFH IiFLO TXH XQD ,QLFLDOPHQWHGHIRUPDFLHUWDPHQWHLQFRPSUHQVLEOHHOOHJLVODGRUGHMyIXHUDGHODUHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV HO UHVWR GH GHOLWRV FRQWUD OD VDOXG S~EOLFD UHODWLYRV D OD HODERUDFLyQ VXPLQLVWUR \ FRPHUFLDOL]DFLyQ GH SURGXFWRV DOLPHQWDULRV IDUPDFpXWLFRV R PHGLFLQDOHV TXH SXHGDQ GDxDUODVDOXGDUWVD&36LQHPEDUJRFRQODPRGLILFDFLyQLQWURGXFLGDSRUOD/H\ GHGHPDU]RHQHODUW&3VHKDH[WHQGLGRODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVD HVWRVRWURVGHOLWRV 'H KHFKR HO SULPHU DXWR GH SURFHVDPLHQWR IUHQWH D XQD SHUVRQD MXUtGLFD KD VLGR GLFWDGR HQ XQ GHOLWR GH WUiILFR GH GURJDV HQ HO iPELWR GH OD $1 $-&, Q~P GH GH RFWXEUH GH 5HF (VWHSUHFHSWRGLVSRQHTXH³se entiende por organización criminal la agrupación formada por más de dos personas con carácter estable o por tiempo indefinido, que de manera concertada y coordinada se repartan diversas tareas o funciones con el fin de cometer delitos´ 6HJ~QHOFXDO³se entiende por grupo criminal la unión de más de dos personas que, sin reunir alguna o algunas de las características de la organización criminal definida en el artículo anterior, tenga por finalidad o por objeto la perpetración concertada de delitos´ 3DUDXQHVWXGLRH[KDXVWLYRVREUHHVWDPDWHULDYHU)$5$/'2&$%$1$3Asociaciones ilícitas y organizaciones criminales en el código penal español, 7LUDQWOR%ODQFK9DOHQFLD (QUHODFLyQFRQHOFRQFHSWRGHRUJDQL]DFLyQFULPLQDOVHJ~QMXULVSUXGHQFLDUHLWHUDGDGHO76³La mera delincuencia se supera cuando se aprecia, además de la pluralidad de personas, la existencia de una estructura jerárquica, más o menos formalizada, más o menos rígida, con una cierta estabilidad, que se manifiesta en la capacidad de dirección a distancia de las operaciones delictivas por quienes asumen la jefatura, sin excluir su intervención personal, y en el hecho de que la ejecución de la operación puede subsistir y ser independiente de la actuación individual de cada uno de los partícipes, y se puede comprobar un inicial reparto coordinado de cometidos o papeles y el empleo de medios idóneos. Lo que se trata de perseguir es la comisión del delito mediante redes ya mínimamente estructuradas en cuanto que, por los medios de que disponen, por la posibilidad de desarrollar un plan delictivo con independencia de las vicisitudes que afecten individualmente a sus integrantes, su aprovechamiento supone una mayor facilidad, y también una eventual gravedad de superior intensidad, en el ataque al bien jurídico que se protege, debido especialmente a su capacidad de lesión´6766DODQ~PGHGH0D\R5-)-(QHVWH VHQWLGRHQWLHQGHHO76TXHSDUDSRGHUKDEODUGHXQDRUJDQL]DFLyQGHOLFWLYDKDGHDWHQGHUVHDORV VLJXLHQWHV FULWHULRV a) Existencia de una estructura más o menos formalizada y establecida; b) Pluralidad de personas previamente concertadas; c) Distribución diferenciada de tareas o reparto de funciones; d) Existencia de una coordinación; e) Estabilidad temporal suficiente para la efectividad del resultado jurídico apetecido; f) Puesta en común de medios o instrumentos para la ejecución de los ilícitos 676 6DOD 6HFFLyQ Q~P GH PDU]R 5- ? ) - $Vt PLVPR VHxDOD HO $OWR 7ULEXQDO TXH ³para la apreciación de la organización criminal no basta cualquier estructura distributiva de funciones entre sus miembros, que podría encontrarse naturalmente en cualquier unión o agrupación de varias personas para la comisión de delitos, sino que es preciso apreciar un reparto de responsabilidades y tareas entre sus miembros con la suficiente consistencia y rigidez, incluso temporal, para superar las posibilidades delictivas y los consiguientes 133 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SHUVRQD MXUtGLFD FDLJD GHQWUR GH WDO FDOLILFDFLyQ HQ WDQWR TXH ORV HOHPHQWRV GHWHUPLQDQWHVGHODVRUJDQL]DFLRQHVFULPLQDOHVVRQFRPXQHVDORVGHFXDOTXLHURWUD RUJDQL]DFLyQ HV GHFLU DPEDV FXHQWDQ QRUPDOPHQWH FRQ XQD HVWUXFWXUD HVWDEOH IRUPDGDSRUXQDSOXUDOLGDGGHSHUVRQDVFRRUGLQDGDV\RUJDQL]DGDVIXQFLRQDOPHQWH SDUD OD FRQVHFXFLyQ GH XQ ILQ \ DGHPiV QR VH H[FOX\H TXH HQ ODV RUJDQL]DFLRQHV FULPLQDOHV SXHGD FRQFXUULU HO SODQ FULPLQDO FRQ RWUDV ILQDOLGDGHV OtFLWDV (Q HVWH VHQWLGR VH DGYLHUWH WDO \ FRPR VH VHxDOy DO WUDWDU HO iPELWR REMHWLYR GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV TXH SXHGHQ GDUVH SUREOHPDV FRQFXUVDOHV \ GH GHOLPLWDFLyQ HQWUH ODV ILJXUDV GHOLFWLYDV GH RUJDQL]DFLyQ \ JUXSR FULPLQDO IUHQWH D ORV VXSXHVWRV GH FRGHOLQFXHQFLD HQWUH SHUVRQDV ItVLFDV \ SHUVRQDV MXUtGLFDVSHQDOPHQWHUHVSRQVDEOHV 7DPELpQ SDUD ORV GHOLWRV GH ILQDQFLDFLyQ GHO WHUURULVPR LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV H[ DUW ELV &3 UHVXOWD FRPSHWHQWH OD $1 HQ YLUWXG GH OD /2 $VLPLVPR SDUD WRGRV DTXHOORV FRPHWLGRVHQHOH[WUDQMHURDUWH/23-FX\R FRQRFLPLHQWR FRUUHVSRQGD D OD MXULVGLFFLyQ HVSDxROD R ELHQ SRU WUDWDUVH GHO HQMXLFLDPLHQWRGHXQDHQWLGDGHVSDxRODRELHQHQYLUWXGGHORVSULQFLSLRVGHGHIHQVD RGHMXVWLFLDXQLYHUVDOHQWDQWRTXHFRPR\DVHH[SXVRHQHOHStJUDIH,GHOSUHVHQWH FDStWXOR UHODWLYR D OD MXULVGLFFLyQ GLYHUVRV GHOLWRV VHxDODGRV HQ HO DUW /23- DSGRV \ HVWiQ H[SUHVDPHQWH FRQWHPSODGRV HQ OD QyPLQD GH WLSRV SHQDOHV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV $GHPiV SDUD SURFHGHU FRQWUD SHUVRQDV MXUtGLFDV UHVSRQVDEOHV GH GHOLWRV FRPHWLGRV HQ HO H[WUDQMHUR SRGUtD DFXGLUVH DO TXiWHU &3 VLHPSUH TXH WDOHV HQWLGDGHV SXHGDQ VHU FRQVLGHUDGDV RUJDQL]DFLRQHV R JUXSRV FULPLQDOHV \ OOHYHQ D FDER FXDOTXLHU DFWR SHQDOPHQWH UHOHYDQWH HQ (VSDxD DUWTXiWHU&3VXSXHVWRHQHOTXHODVDXWRULGDGHVHVSDxRODVHQFRQFUHWROD $1GHEHUiQDFRUGDUVXGLVROXFLyQ /DFRPSHWHQFLDREMHWLYDSRUUD]yQGHODSHUVRQD (O DUW ELV /(&ULP OLPLWD VX DSOLFDFLyQ FRPR VH KD VHxDODGR ut supra, D OD FRPSHWHQFLDREMHWLYDSRUUD]yQGHODJUDYHGDGGHODSHQD\QRDIHFWDSRUORWDQWRD RWURV FULWHULRV GH DWULEXFLyQ FRPSHWHQFLDO FRPR ORV UHIHULGRV D OD SHUVRQD LQYHVWLJDGD R HQFDXVDGD (Q WDOHV VXSXHVWRV OD UHJOD GH FRPSHWHQFLD GHULYDGD QR UHVXOWDUi DSOLFDEOH OR FXDO UHVXOWD FRKHUHQWH FRQ HO FDUiFWHU SHUVRQDOtVLPR GH ORV DIRUDPLHQWRV $VtSXHVVyORVHVHJXLUiQODVUHJODVTXHPDUTXHHODIRUDPLHQWRVLODSHUVRQDItVLFD DIRUDGDHVHIHFWLYDPHQWHMX]JDGDGHIRUPDFRQMXQWDFRQODSHUVRQDMXUtGLFDHQYLVWD riesgos para los bienes jurídicos apreciables en los casos de codelincuencia o, incluso, de grupos criminales´6766DOD6HFFLyQQ~PGHPD\R5-?)- 72523(f$-$La persona jurídica en el proceso…REFLWS &IU=$5=$/(-261,(72-³/DFRPSHWHQFLDMXGLFLDO«REFLWS (Q FRQFUHWR HQ HO DSGR GH HVWH HStJUDIH TXH OOHYD SRU WtWXOR OD UHJOD GH FRPSHWHQFLD GHULYDGDGHODUWbis /(&ULP 6È1&+(=0(/*$5-Inviolabilidad e inmunidad de Diputados…REFLWS 134 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GH TXH VH WUDWD GH XQ SULYLOHJLR SHUVRQDO TXH QR HV UD]RQDEOH H[WHQGHU D SHUVRQDV DMHQDVDOFDUJRRIXQFLyQTXHORPRWLYD\TXHDGHPiVSRUVXFDUiFWHUH[FHSFLRQDO QR HV SRVLEOH LQWHUSUHWDU H[WHQVLYDPHQWH 3RU OR TXH VL SDUD SURFHGHU IUHQWH DO DIRUDGR VXSXHVWDPHQWH DXWRU GHO GHOLWR IDOWD XQD FRQGLFLyQ GH SURFHGLELOLGDG SRU HMHPSORQRKDEHUVHVROLFLWDGR\FRQFHGLGRHOSUHFHSWLYRVXSOLFDWRULR\SRUORWDQWR pVWHQRSXHGHVHUMX]JDGRDOLJXDOTXHVLPXHUHRVHVXVWUDHDODDFFLyQGHODMXVWLFLD ODSHUVRQDMXUtGLFDVHUiMX]JDGDSRUHOyUJDQRFRUUHVSRQGLHQWHVHJ~QHOWLSRGHGHOLWR \ODSHQDTXHOOHYHDSDUHMDGDVLQWHQHUHQFXHQWDODFRPSHWHQFLDratione personae (QHVWHVHQWLGRHQVXSXHVWRVGHFRQH[LGDGHQORVTXHKD\HQFDXVDGRVDIRUDGRV\QR DIRUDGRV HO QR DIRUDGR SDVD D GHSHQGHU GH HVWRV DOWRV WULEXQDOHV SHUGLHQGR DVt OD SRVLELOLGDG GH HMHUFHU HO GHUHFKR D OD GREOH LQVWDQFLD TXH HQ RWUR FDVR OH FRUUHVSRQGHUtD 6LQ HPEDUJR UHFLHQWHPHQWH HO 76 HQ HO FRQRFLGR FDVR GH ORV (5(GHFLGLyDVXPLUODFRPSHWHQFLD~QLFDPHQWHGHORVDIRUDGRVKDFLHQGRDOXVLyQD XQDSRVLFLyQMXULVSUXGHQFLDOUHODWLYDDORVPDFURSURFHVRVTXHSHUPLWHIRUPDUSLH]DV VHSDUDGDVHQSURFHVRVFRQQXPHURVRVFRHQFDXVDGRV\TXHKDWHQLGRVXUHIOHMROHJDO HQODUHFLHQWHPRGLILFDFLyQGHODUW/(&ULP(O76VHxDODTXHOD³extensión de la competencia a hechos cometidos por personas no aforadas ante el Tribunal Supremo solamente será procedente cuando se aprecie una conexión material inescindible con los imputados a las personas aforadas´$VtSXHVFDEHGHGXFLUFRPRUHJOD JHQHUDOTXHSRUUD]RQHVGHFRQH[LGDGFXDQGRHQWUHORVDFXVDGRVKD\DOJ~QDIRUDGR WDOIRURFRPSHWHQFLDOHVSUHYDOHQWH\HOUHVWRGHDFXVDGRVVHYHQDUUDVWUDGRVSRUpO $KRUD ELHQ WDO FRQH[LGDG KD GH LQWHUSUHWDUVH UHVWULFWLYDPHQWH UHVHUYiQGROD D DTXHOORVVXSXHVWRVHQTXHHOHQMXLFLDPLHQWRVHSDUDGRLPSOLTXHURPSHUODFRQWLQHQFLD GHODFDXVD (Q GHILQLWLYD GDGD OD LQWHQVD FRQH[LGDG TXH H[LVWH HQWUH OD SHUVRQD ItVLFD \ OD SHUVRQDMXUtGLFDTXHUHVSRQGHQSRUHOPLVPRGHOLWRHQODKLSyWHVLVGHTXHODSHUVRQD ItVLFDHVWXYLHUHDIRUDGDVHUtDHQWRQFHVFRPSHWHQWHHO7ULEXQDOFRUUHVSRQGLHQWH6DOD GHORFLYLO\SHQDOGHO76-R6DODVHJXQGDGHO76HQWDQWRTXHSDUDHYLWDUGLYLGLUOD FRQWLQHQFLD GH OD FDXVD OR PiV FRUUHFWR VHUi DWULEXLU OD FRPSHWHQFLD DO 7ULEXQDO VXSHULRU HVWR HV DO FRPSHWHQWH SDUD HQMXLFLDU DO DIRUDGR HQ YLUWXG GHO SULQFLSLR JHQHUDO VHJ~Q HO FXDO ³TXLpQ SXHGH OR PiV SXHGH OR PHQRV´ \ GH ORV FULWHULRV GH FRQH[LGDG SUHYLVWRV HQ OD /(&ULP DUWV 3HUR VL SRU FXDOTXLHUPRWLYRHODIRUDGR\ODSHUVRQDMXUtGLFDIXHVHQHQMXLFLDGRVVHSDUDGDPHQWH DOSURFHGHUVH~QLFDPHQWHFRQWUDHVWD~OWLPDODFRPSHWHQFLDGHWHUPLQDGDHQUD]yQGH ODSHUVRQDSHUGHUtDVXUD]yQGHVHU (VWD SpUGLGD GH OD SRVLELOLGDG GH UHFXUULU TXH VXIUH HO QR DIRUDGR SRU FDXVD GH OD FRQH[LGDG HV MXVWLILFDGDHQWUHRWUDVHQOD67&GHGHPDU]R $766DOD6HFFLyQGHGHQRYLHPEUHGH-85?)- (VWD HV OD SRVWXUD H[SUHVDGD SRU 6È1&+(= 0(/*$5 - Inviolabilidad e inmunidad de Diputados…REFLWSS\ &IU3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWS 135 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /DFRPSHWHQFLDWHUULWRULDO &RPR VH DSXQWDED DO LQLFLR GH HVWH HStJUDIH HO OHJLVODGRU KD VLGR SDUFR HQ HO HVWDEOHFLPLHQWRGHFULWHULRVGHFRPSHWHQFLDHVSHFtILFRVSDUDHOHQMXLFLDPLHQWRGHODV SHUVRQDVMXUtGLFDVOLPLWiQGRVHDVHxDODUODUHJODGHFRPSHWHQFLDGHULYDGDFRQWHQLGD HQHODUWELV/(&ULPSDUDODGHWHUPLQDFLyQGHODFRPSHWHQFLDREMHWLYDSRUUD]yQ GHODJUDYHGDGGHOGHOLWR6LQHPEDUJRQRKDHVWDEOHFLGRQLQJXQDHVSHFLILFLGDGHQ UHODFLyQ FRQ ORV FULWHULRV GH FRPSHWHQFLD WHUULWRULDO \ IXQFLRQDO SRU OR TXH VH KDFH QHFHVDULRHQUHODFLyQFRQORVPLVPRVDFXGLUDODVUHJODVJHQHUDOHV /D/H\HVWDEOHFHFRPRIXHURSULQFLSDORSUHIHUHQWHHOOXJDUGHFRPLVLyQGHOGHOLWRR forum commissi delicti DUW/(&ULP6LQHPEDUJRQRLQGLFDODIRUPDHQTXHVH KDQ GH FRQFUHWDU WDO OXJDU SRU OR TXH WUDGLFLRQDOPHQWH VH KDQ EDUDMDGR GLYHUVDV FULWHULRV WHQGHQWHV D ILMDU HO OXJDU GH FRPLVLyQ GH ORV GHOLWRV (Q SDUWLFXODU H[LVWHQ WUHV WHRUtDV R FULWHULRV LQWHUSUHWDWLYRV D ORV TXH \D VH KD KHFKR UHIHUHQFLD HQ HO HStJUDIHUHODWLYRDOHVWXGLRGHODMXULVGLFFLyQ(VWRVVRQDHOFULWHULRGHODDFWLYLGDG DWHQGLHQGRDOOXJDUGRQGHVHGHVDUUROODODDFFLyQEHOGHOUHVXOWDGRDWHQGLHQGRDO OXJDU GRQGH VH SURGXFH HO UHVXOWDGR F \ HO GH OD XELFXLGDG TXH GHWHUPLQD OD FRPSHWHQFLDDWHQGLHQGRDOOXJDUGRQGHVHGHVDUUROODODDFFLyQRGRQGHVHSURGXFHHO UHVXOWDGRVHJ~QODHVWUXFWXUDGHOWLSRSHQDO\ODVFLUFXQVWDQFLDVGHOFDVRFRQFUHWR $ODGLILFXOWDGtQVLWDDODFXHVWLyQGHODFRPSHWHQFLDWHUULWRULDOSHQDOVHDxDGHDKRUD XQDQXHYDFRPSOLFDFLyQGHULYDGDGHODSRVLELOLGDGGHTXHVHDXQDSHUVRQDMXUtGLFD OD TXH RFXSH OD SRVLFLyQ SDVLYD GHO SURFHVR SHQDO /DV QXHYDV GXGDV VH GHULYDQ GH GRV SRVLEOHV FLUFXQVWDQFLDV TXH SRGUtDQ FRQFXUULU HQ XQ GHOLWR LPSXWDEOH D XQD SHUVRQDMXUtGLFD6HWUDWDGHODHVWUXFWXUDWtSLFDGHOLOtFLWRLPSXWDEOHDOHQWH\GHOD SRVLEOH GHVFHQWUDOL]DFLyQ WHUULWRULDO GH VX DFWLYLGDG TXH SRGUtDQ FRQWULEXLU D RVFXUHFHU\DGLILFXOWDUODGHWHUPLQDFLyQGHOlocus commissi delicti. (QHVWHVHQWLGR 3RUXQODGRKD\TXHUHSDUDUHQODHVWUXFWXUDFRPSOHMDGHOLOtFLWRLPSXWDEOHDO HQWHLQWHJUDGDSRUXQFRQMXQWRGHUHTXLVLWRVWtSLFRVTXHSHUPLWHQDWULEXLUDOD SHUVRQD MXUtGLFD UHVSRQVDELOLGDG SRU HO GHOLWR FRPHWLGR SRU GHWHUPLQDGDV SHUVRQDV ItVLFDV &RPR FRQVHFXHQFLD OD DFFLyQ WtSLFD HV PiV FRPSOHMD HQ WDQWR TXH D OD GHVFULWD HQ OD 3DUWH (VSHFLDO VH OH DxDGHQ QXHYRV UHTXLVLWRV WtSLFRV DUW ELV &3 TXH QR WLHQHQ SRU TXp YHULILFDUVH HQ XQLGDG GH DFWR HVWR HV HQ HO PLVPR HVSDFLR \ WLHPSR TXH ORV HOHPHQWRV WtSLFRV GHO GHOLWR 6REUHODVGLVWLQWDVWHRUtDVTXHVLUYHQSDUDGHWHUPLQDUHOOXJDUGHFRPLVLyQGHOGHOLWRVVHSXHGHYHU 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ; ; 3,f2/ 52'5Ë*8(= - 5 6(2$1(63,(*(/%(5*-/Derecho Procesal…REFLWSSFRQQXPHURVDVUHIHUHQFLDV MXULVSUXGHQFLDOHV $5$*21(6(6 0$57Ë1(= 6 &8%,//2 /Ï3(= , La competencia de los tribunales…REFLWS7DPELpQ(&+$55,&$6,)-Sanciones a personas jurídicas…REFLW S KDFLHQGR H[SUHVD UHIHUHQFLD D VX XWLOLGDG SDUD ORV GHOLWRV HFRQyPLFRV SRU FRQVWLWXLU HQ RFDVLRQHVGHOLWRVDGLVWDQFLDHVWRHVDTXHOORVHQORVTXHODDFWLYLGDGFULPLQDOVHUHDOL]DHQXQOXJDU\ HOUHVXOWDGRVHJHQHUDHQRWURGLILFXOWiQGRVHHQWDOHVFDVRVODGHWHUPLQDFLyQGHOOXJDUGHFRPLVLyQ GHOGHOLWR 136 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD EDVH'HWDOIRUPDTXHHOGHIHFWRGHOFRQWUROGHELGRVREUHORVVXERUGLQDGRV SRGUtD WHQHU OXJDU HQ XQ WHUULWRULR PLHQWUDV TXH OD DFFLyQ GDxRVD \ HO GDxR GHULYDGRV GH WDO RPLVLyQ GHO FRQWURO GHELGR SRGUtDQ PDWHULDOL]DUVH HQ RWUR GLVWLQWR 3RURWURODGRKD\TXHWRPDUHQFXHQWDHOKHFKRGHTXHODVSHUVRQDVMXUtGLFDV FDVL VLHPSUH GRWDGDV GH XQD HVWUXFWXUD MXUtGLFD \ GH UHJODV GH GLYLVLyQ GHO WUDEDMRPXFKDVYHFHVFXHQWDQFRQXQDRUJDQL]DFLyQQRVyORIXQFLRQDOPHQWH VLQRWDPELpQWHUULWRULDOPHQWHGHVFHQWUDOL]DGDORTXHVXSRQHDWRGDVOXFHVXQD GLILFXOWDGDxDGLGDSDUDXELFDUHVSDFLDOPHQWHHOGHOLWRHQXQOXJDUFRQFUHWR(Q UHODFLyQ FRQ HVWD ~OWLPD LGHD UHVXOWD FRQYHQLHQWH UHFRUGDU TXH ORV GHOLWRV GH QDWXUDOH]DHFRQyPLFDFRPHWLGRVHQHOVHQRGHSHUVRQDVMXUtGLFDVPXFKDVYHFHV VRQGHOLWRVDGLVWDQFLD(VGHFLUTXHODDFWLYLGDGFULPLQDOVHGHVDUUROODHQXQ VLWLR \ HO UHVXOWDGR R PXWDFLyQ GHO PXQGR H[WHULRU VH PDQLILHVWD HQ XQ OXJDU GLVWLQWR (QSULQFLSLRORVSUREOHPDVTXHSXHGDQVXUJLUHQUHODFLyQFRQORVGHOLWRVHQTXHHO iter criminis VH LQLFLD HQ XQ WHUULWRULR \ VX UHVXOWDGR VH SURGXFH HQ RWUR VRQ VROYHQWDGRV UHFXUULHQGR D OD WHRUtD GH OD XELFXLGDG TXH FRQVLGHUD XQD VROD XQLGDG WDQWRODDFFLyQFRPRHOUHVXOWDGRSXQLEOH3RUORWDQWRSDUDORVGHOLWRVFRPHWLGRVD GLVWDQFLDSRUHMHPSORSRUQRFRLQFLGLUHOOXJDUGHHMHFXFLyQ\HOGHFRQVXPDFLyQOD WHRUtDGHODXELFXLGDGSHUPLWHTXHODFRPSHWHQFLDWHUULWRULDOVHILMHHQFXDOTXLHUDGH ORV GRV OXJDUHV FRQ OR TXH GHMD HVSDFLR D OD FRQVLGHUDFLyQ GH RWURV FULWHULRV SUiFWLFRVFRPRODFHUFDQtDFRQODVSUXHEDVTXHIDFLOLWDQHOHQMXLFLDPLHQWR(QHVWH SXQWRQDGDFDPELDFRQODLQWURGXFFLyQGHODVSHUVRQDVMXUtGLFDVHQHOVLVWHPDSHQDO PiV DOOi GHO SRVLEOH LQFUHPHQWR GH ODV SRVLELOLGDGHV GH TXH VH FRPHWDQ GHOLWRV D GLVWDQFLD (QHVWDOtQHD52'5Ë*8(=*$5&Ë$1³$QiOLVLVGHODUHJXODFLyQOHJDO«REFLWSS QRWD HQWLHQGH TXH HQ PXFKRV VXSXHVWRV SRU OD SOXUDOLGDG \ GLYHUVLGDG GH KHFKRV REMHWR GH HQMXLFLDPLHQWRQRVHUiIiFLOGHFRQFUHWDUHOIRUXPcommissi delicti. &IU(&+$55,&$6,)-Sanciones a personas jurídicas…REFLWS2FXUUHDOJRVLPLODU FRQ GHOLQFXHQFLD LQIRUPiWLFD FDUDFWHUL]DGD SRU VX FRPLVLyQ D GLVWDQFLD 9HU HQ HVWH VHQWLGR 9(/$6&21Òf(=(Delitos cometidos a través…REFLWS $VtORHQWLHQGH3257$/0$158%,$-³(OHQMXLFLDPLHQWRSHQDOGH«REFLW 3RUHVWDWHRUtDRSWDLJXDOPHQWHSDUDODGHOLQFXHQFLDLQIRUPiWLFD9(/$6&21Òf(=(Delitos cometidos a través«RE FLW S VRVWHQLHQGR TXH “el delito informático, de tracto mutante e itinerante, y que establece sus efectos en múltiples ubicaciones geográficas, se produce en todos y cada uno de los sitios donde se manifiestan sus efectos, lo que incluye tanto el lugar de la acción con el del resultado y hace competente, ab initio, a cualquier juzgado de instrucción en cuyo partido se haya evidenciado la exteriorización de cualquier parte del tracto comisivo de la acción penal”. 'H KHFKRODWHRUtDGHODXELFXLGDGHVODVHJXLGDJHQHUDOPHQWHSRUHO76VREUHWRGRFXDQGRODWHRUtDGHO UHVXOWDGRQRRIUHFHXQDVROXFLyQVDWLVIDFWRULDFRPRRFXUUHHQORVLOtFLWRVSHQDOHVGHSXUDDFWLYLGDGHQ ORV TXH HO WLSR QR H[LJH XQ UHVXOWDGR HQ ODV WHQWDWLYDV HQ ORV GHOLWRV FRQWLQXDGRV SHUPDQHQWHV GH KDELWXDOLGDGHWF3RUHOORHO76DILUPDTXH “el delito se comete en todas las jurisdicciones en las que haya realizado algún elemento del tipo. En consecuencia, el juez de cualquiera de ellas que primero haya iniciado las actuaciones procesales, será en principio competente para la instrucción de la causa” 76 6DOD $FXHUGR QR -XULVGLFFLRQDO GH GH IHEUHUR GH VREUH ORV FULWHULRV GH DWULEXFLyQGHODFRPSHWHQFLDSRUUD]yQGHOWHUULWRULR\HOSULQFLSLRGHXELFXLGDG-85? 9HU HQWUHRWUDV UHVROXFLRQHV $76 6DOD GH GH QRYLHPEUH 5- ?$76 6DOD 6HFFLyQGHGHPD\R-85?$766DOD6HFFLyQGHGHPDU]R -85? 137 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 6LQ HPEDUJR H[LVWHQ DOJXQDV RWUDV FXHVWLRQHV VREUH ODV TXH UHVXOWD FRQYHQLHQWH UHIOH[LRQDU D OD OX] GHO QXHYR VLVWHPD GH UHVSRQVDELOLGDG SHQDO SUHYLVWR SDUD ODV SHUVRQDV MXUtGLFDV (Q SULPHU OXJDU HV QHFHVDULR SUHJXQWDUVH VL OD HVWUXFWXUD WtSLFD GHO LOtFLWR LPSXWDEOH DO HQWH WLHQH DOJXQD UHSHUFXVLyQ HQ OD GHWHUPLQDFLyQ GHOlocus commissi delicti (Q VHJXQGR OXJDU \ GDGR TXH QRUPDOPHQWH H[LVWLUi XQD UHVSRQVDELOLGDGFRQH[DGHSHUVRQDVItVLFDV\MXUtGLFDVVHUiQHFHVDULRGHWHUPLQDUGH TXp PDQHUD SRGUtD DIHFWDU WDO FRQH[LGDG D OD FRPSHWHQFLD WHUULWRULDO 3RU ~OWLPR DFXGLHQGRDORVFULWHULRVGHFRPSHWHQFLDWHUULWRULDOTXHVHHQFXHQWUDQHQHO'HUHFKR H[WUDQMHUR \ HQ HO 'HUHFKR FRPXQLWDULR HV QHFHVDULR SURQXQFLDUVH VREUH OD FRQYHQLHQFLD R QR GH UHDOL]DU XQD PRGLILFDFLyQ OHJDO H[SUHVD DO UHVSHFWR \ HQ VX FDVRIRUPXODUXQDSURSXHVWDGHlege ferenda TXHFODULILTXHODFXHVWLyQ (Q UHODFLyQ FRQ OD SULPHUD FXHVWLyQ SODQWHDGD GH IRUPD DQiORJD DO UD]RQDPLHQWR VRVWHQLGR HQ UHODFLyQ FRQ HO SULQFLSLR GH WHUULWRULDOLGDG FRPR GHWHUPLQDQWH GH OD MXULVGLFFLyQ HQ HO DSGR GHO HStJUDIH , GHO SUHVHQWH FDStWXOR H[LVWHQ GRV DOWHUQDWLYDV GH LQWHUSUHWDFLyQ 2 ELHQ HQWHQGHU TXH UHVSRQVDELOL]DU D OD SHUVRQD MXUtGLFD QR DIHFWD DO OXJDU GH FRPLVLyQ GHO GHOLWR TXH HQ VHQWLGR HVWULFWR VLJXH VLHQGRODDFFLyQWtSLFDUHDOL]DGDSRUXQUHSUHVHQWDQWHDGPLQLVWUDGRURVXEDOWHUQRGH ODHQWLGDGRELHQLQWHUSUHWDUORVUHTXLVLWRVH[LJLGRVHQHODUWELV&3HVWRHVHO SURYHFKR GH OD HQWLGDG \ OD RPLVLyQ GH ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWUROFRPRLQWHJUDQWHVGHOKHFKRWtSLFRLPSXWDEOHDODSHUVRQDMXUtGLFDVLJXLHQGR DHVDSDUWHGHODGRFWULQDSHQDOTXHFRQVLGHUDODVQRUPDVGHSDUWLFLSDFLyQFRPRXQD H[SUHVD DPSOLDFLyQ GH ORV GLIHUHQWHV WLSRV FRQ OD FRQVHFXHQFLD GH TXH HO DFDHFLPLHQWRGHWDOHVKHFKRVHQXQWHUULWRULRGLVWLQWRGHDTXHOHQTXHVHFRPHWLyHO GHOLWR EDVH SHUPLWLUtD FRQVLGHUDU WDO HVSDFLR ItVLFR FRPR OXJDU GH FRPLVLyQ GHO GHOLWR HQ YLUWXG GH OD WHRUtD GH OD DFFLyQ (Q HVWH ~OWLPR VHQWLGR DOOt GRQGH VH PDWHULDOL]DVHHOSURYHFKRGHODHQWLGDGRGRQGHVHSURGXMHVHODRPLVLyQGHOFRQWURO GHELGRVHSRGUtDFRQVLGHUDUTXHVHKDQGHVDUUROODGRDFWRVGHHMHFXFLyQQHFHVDULRV\ SRUORWDQWRWDOHVOXJDUHVWDPELpQLQWHJUDUtDQHOlocus commissi delicti(QGHILQLWLYD VHUtD SUHFLVR GHWHUPLQDU VL HO SURYHFKR R OD RPLVLyQ GHO GHELGR FRQWURO SXHGHQ HULJLUVHHQDFWRVWtSLFRVGHWHUPLQDQWHVGHXQIRURGHFRPSHWHQFLDWHUULWRULDODGLFLRQDO SDUDHOHQMXLFLDPLHQWRGHODVSHUVRQDVMXUtGLFDV $ IDYRU GH OD SRVLELOLGDG GH DPSOLDU HO FRQFHSWR GHO locus commissi delicti, LQWHJUDQGRHQHOPLVPRHOOXJDUHQHOTXHVHSURGXMRHOGHIHFWRGHRUJDQL]DFLyQR GRQGHVHPDWHULDOL]yHQVXFDVRHOSURYHFKRSDUDODHQWLGDGVHPXHVWUDQODPD\RU SDUWHGHORVDXWRUHVTXHVHKDQSURQXQFLDGRVREUHHVWHSDUWLFXODU(QHVWDOtQHDVH DILUPD TXH VLHQGR ORV KHFKRV R FRQGXFWDV TXH FRQ PD\RU ULJRU GHWHUPLQDQ OD LPSXWDFLyQGHODSHUVRQDMXUtGLFDORVLQWHUQRVHVWRHVORVGHWHUPLQDQWHVGHOGHIHFWR *Ï0(=25%$1(-$(Comentarios a la Ley…REFLW S 6HSXHGHQYHUHQWUHRWURV*$6&Ï1,1&+$867,)Proceso penal y…REFLWS520$ 9$/'e6 $ , (VFR] *DUFtD FRRUG Responsabilidad de las personas…RE FLW SS *21=È/(=&8e//$5 6(55$12 1 -8$1(6 3(&(6 $ ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDVMXUtGLFDV\VXHQMXLFLDPLHQWRHQODUHIRUPDGH0HGLGDVDDGRSWDUDQWHVGHVXHQWUDGD HQYLJRU´Diario La Ley, GHQRYLHPEUHGH*$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQ OD H[LJHQFLD« RE FLW S -8$1(6 3(&(6 $ ³1HFHVLGDGHV HQ OD UHJXODFLyQ SURFHVDO GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV´ Cuadernos penales de José María Lidón, Q~P %LOEDRSSS3e5(=*,/-³(OSURFHVRSHQDOFRQWUD«REFLWSS 138 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHRUJDQL]DFLyQ\GHODIDOWDGHFRQWUROWDPELpQFDEUtDHQWHQGHUFRPHWLGRHOGHOLWR HQHOGRPLFLOLRVRFLDORHQVXFDVRHQHOOXJDUHQHOTXHVHHQFXHQWUHODVXFXUVDO OD ILOLDO R HO HVWDEOHFLPLHQWR GRQGH GHVDUUROOH VXV IXQFLRQHV HO GLUHFWLYR TXH GHELy FRQWURODUDOHPSOHDGRTXHFRPHWLyHOGHOLWR'HOPLVPRPRGRVHDUJXPHQWDTXH IXQGiQGRVH OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD HQ OD DXVHQFLD GH FRQWURO LQWHUQRVHUiWDPELpQOXJDUGHFRPLVLyQGHOKHFKRHOGHODVHGHVRFLDORGRQGHUDGLFD ODGLUHFFLyQHIHFWLYDGHODRUJDQL]DFLyQFRPRIRURDGLFLRQDODOGHODDFWXDFLyQGHOD SHUVRQDItVLFDTXHUHDOLFHODDFFLyQGHOLFWLYD3RUVXSDUWH=$5=$/(-261,(72 MXVWLILFDTXHODVHGHGHODSHUVRQDMXUtGLFDHVlocus commissi delictiHQWDQWRTXHVHUtD HO ³lugar en que se habrían producido los efectos últimos del delito (aprovechamiento de sus consecuencias), así como los demás vínculos de imputación a la persona jurídica previstos por el CP (actividad social de la empresa, defectos de control sobre los empleados...)´ $ PD\RU DEXQGDPLHQWR D IDYRU GH OD WHVLV TXH DGPLWHFRPRlocus commissi delicti ODVHGHVRFLDOHOGRPLFLOLRGHODSHUVRQDMXUtGLFD R VX FHQWUR GH GLUHFFLyQ HIHFWLYD SXHGH VHU ~WLO DGYHUWLU TXH HQ PDWHULD GH FULPLQDOLGDG RUJDQL]DGD H[LVWH XQD OtQHD MXULVSUXGHQFLDO TXH RSWD SRU DWULEXLU OD FRPSHWHQFLD DO MX]JDGR GHO OXJDU GRQGH VH GLULJHQ \ FRQWURODQ ODV RSHUDFLRQHV GHOLFWLYDV HQ YH] GH DFXGLU DO OXJDU GRQGH HIHFWLYDPHQWH VH FRPHWHQ ODV FRQFUHWDV DFFLRQHVGHOLFWLYDV 6LQ HPEDUJR HV QHFHVDULR LQGLFDU TXH HO OHJLVODGRU HVSDxRO HVWDEOHFH FRPR SUHIHUHQWHHOOXJDUGHFRPLVLyQGHOGHOLWRVLQGLVWLQJXLUVLHOSURFHVRVHGLULJHVyOR FRQWUDXQDSHUVRQDMXUtGLFDRWDPELpQFRQWUDXQDSHUVRQDItVLFD3RUHVRFXDQGR DPERV VXMHWRV VHDQ HQMXLFLDGRV FRQMXQWDPHQWH TXH VHUi HO HVFHQDULR PiV KDELWXDO FRPRUHJODJHQHUDOODFRPSHWHQFLDWHUULWRULDOYHQGUiGHWHUPLQDGDSRUHOOXJDUHQTXH VH FRPHWLy HO KHFKR GH UHIHUHQFLD DXQTXH OD HQWLGDG WHQJD VX VHGH VRFLDO HQ RWUR (QHVWHVHQWLGRHO3UHiPEXORGHOD/2GHGHPDU]RHQVXSiUUDIR,,,VHxDODTXHHV SUHFLVDPHQWHHOTXHEUDQWDPLHQWRGHO³GHELGRFRQWURO´HOTXHSHUPLWHIXQGDPHQWDUODUHVSRQVDELOLGDG GHODSHUVRQDMXUtGLFD *$6&Ï1,&+$867,)³&RQVHFXHQFLDVSURFHVDOHVGHOQXHYR…REFLWSTXLHQPDQWLHQHVX SRVWXUDLQLFLDODOUHVSHFWRHQ*$6&Ï1,1&+$867,)Proceso penal y…REFLWS7DPELpQ 520$9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas…REFLWSS VHxDODHOGRPLFLOLRVRFLDOFRPRIRURGHFRPSHWHQFLDWHUULWRULDOFXDQGRHOGHOLWRVHHQFXHQWUHYLQFXODGR FRQXQGHIHFWRGHRUJDQL]DFLyQHQODSHUVRQDMXUtGLFD *$6&Ï1,1&+$867,)Proceso penal y…REFLWS *21=È/(=&8e//$56(55$121-8$1(63(&(6$³/DUHVSRQVDELOLGDGSHQDOGHODV SHUVRQDVMXUtGLFDV«REFLW(QLGpQWLFRVHQWLGR*$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQOD H[LJHQFLD«REFLWSHQWLHQGHTXHHOOXJDUGHFRPLVLyQGHOKHFKRSRUODRPLVLyQGHOFRQWURO VHUiODVHGHVRFLDORGRQGHUDGLFDHOFHQWURGHGLUHFFLyQHIHFWLYDGHODRUJDQL]DFLyQIXHURDGLFLRQDODO GHODDFWXDFLyQGHODSHUVRQDItVLFDTXHUHDOLFHODDFFLyQGHOLFWLYD7DPELpQVHSXHGHYHUDOUHVSHFWR -8$1(6 3(&(6 $ ³1HFHVLGDGHV HQ OD UHJXODFLyQ SURFHVDO«RE FLW S 'HO PLVPR PRGR HQWLHQGH3e5(=*,/-³(OSURFHVRSHQDOFRQWUD«REFLWSTXHSRGUiVHUFRQVLGHUDGR³como punto de anclaje territorial a efectos de determinación de la competencia el lugar donde se encuentre la sede social o donde se halle la dirección efectiva de la persona jurídica cuando la responsabilidad penal de la persona jurídica provenga de la omisión del deber de control atendidas las circunstancias del caso´ $VtVHH[SUHVD=$5=$/(-261,(72-³/DFRPSHWHQFLDMXGLFLDO«REFLWSS 676 6DOD GH OR 3HQDO Q~P GH RFWXEUH 5- ? ) - VH HQWLHQGH TXH H[LVWLHQGR ³actividad delictiva de una banda organizada, la competencia debe reconocerse a favor del Juzgado del partido donde tal banda venía desarrollando su principal actividad, y no en favor de aquél en cuyo territorio haya tenido lugar una concreta acción de las varias que configuran en el caso la compleja conducta punible” &IU3('5$=3(1$/9$(³-XULVGLFFLyQ\FRPSHWHQFLD«REFLWSS 139 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO HPSOD]DPLHQWRRHOGHIHFWRGHFRQWUROVHKD\DSURGXFLGRHQRWUROXJDU<HVTXH DXQTXH H[LVWLHVH XQD UHJOD OHJDO H[SUHVD TXH HVWDEOHFLHVH FRPR QH[R SDUD ILMDU OD FRPSHWHQFLDWHUULWRULDOODVHGHRHOGRPLFLOLRGHODSHUVRQDMXUtGLFDRDXQFXDQGRVH DVXPLHVH TXH HO OXJDU GRQGH VH RPLWLy HO FRQWURO GHELGR LQWHJUD HO locus commissi delicti HQ FDVR GH TXH VH HQMXLFLDVHQ FRQMXQWDPHQWH OD SHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFD QR UHVXOWDUtD DGHFXDGR TXH HO FULWHULR GH FRQH[LyQ GHO HQWH FROHFWLYR DUUDVWUDVH D OD SHUVRQD ItVLFD (VWD SRVWXUD SRGUtD HQWHQGHUVH HQ FLHUWR VHQWLGR UHVSDOGDGDSRUHODUWELV/(&ULPTXHDXQTXHUHIHULGRDODFRPSHWHQFLDREMHWLYD FRQWLHQH OD UHJOD JHQHUDO VHJ~Q OD FXDO HO FULWHULR SUHYDOHQWH GH DWULEXFLyQ FRPSHWHQFLDO HV HO SUHYLVWR SDUD OD SHUVRQD ItVLFD TXH VH H[WLHQGH D OD SHUVRQD MXUtGLFD \ QR D OD LQYHUVD $KRUD ELHQ HQ YLVWD GH OD FODULGDG TXH GHPDQGDQ ODV UHJODV FRPSHWHQFLDOHV FRPR JDUDQWtD GHO MXH] RUGLQDULR SUHGHWHUPLQDGR SRU OD OH\ GH lege ferenda, SDUD OD FRPSHWHQFLD WHUULWRULDO GHEHUtD LQWURGXFLUVH XQD UHJOD DQiORJDDODGHODUWELV/(&ULPHQHODUW/(&ULP (QGHILQLWLYDVLVHDFHSWDHOOXJDUGRQGHVHRPLWLyHOFRQWUROGHELGRHOOXJDUGHOD VHGH GH OD SHUVRQD MXUtGLFD R DTXHO HQ TXH VH PDWHULDOL]y HO SURYHFKR GH OD DFFLyQ GHOLFWLYD FRPR SDUWH GHO OXJDU GH FRPLVLyQ GHO GHOLWR WDOHV QH[RV FRPSHWHQFLDOHV VyORUHVXOWDUtDQDSOLFDEOHVFXDQGRIXHVHMX]JDGDDXWyQRPDPHQWHODSHUVRQDMXUtGLFD 6LQ HPEDUJR GH DGPLWLUVH HVWH IRUR FRPSHWHQFLDO DOWHUQDWLYR SRGUtD GDUVH HO SUREOHPD GH TXH OD FRPSHWHQFLD QR TXHGDUtD ILMDGD ab initio HQ WDQWR TXH VL DYDQ]DGD OD LQVWUXFFLyQ VH GHVFXEULHVH R DSDUHFLHVH HO DXWRU PDWHULDO GHOLWR LQLFLDOPHQWHIXJDGRKDEUtDTXHWUDVODGDUODFRPSHWHQFLDDOyUJDQRGHOOXJDUHQTXH KXELHVH VLGR FRPHWLGR HO KHFKR GH UHIHUHQFLD R GHOLWR EDVH (Q HVWH VHQWLGR FDEH UHSDUDUHQTXHODGHWHUPLQDFLyQGHOREMHWRGHOSURFHVRSHQDOHVSURJUHVLYDORFXDO VH WUDGXFH GXUDQWH OD LQVWUXFFLyQ HQ OD SRVLELOLGDG GH FDPELRV HQ FXDQWR D OD FRPSHWHQFLDQRVyORWHUULWRULDOVLQRWDPELpQREMHWLYD $XQTXHFDEHHQWHQGHUTXHODRPLVLyQGHOGHELGRFRQWURORHOGHIHFWRGHRUJDQL]DFLyQ FRQVWLWX\HQHQGHWHUPLQDGRVFDVRVHQSDUWLFXODUFXDQGRGHOLQTXHQORVVXEDOWHUQRV XQUHTXLVLWRWtSLFRGHOLOtFLWRLPSXWDEOHDOHQWHODUHGDFFLyQGHODUWELV&3GHMD FODURTXHHOGHOLWRHVXQR\~QLFR\TXHHVFRPHWLGRSRUXQDSHUVRQDItVLFDPLHQWUDV TXH HO GHIHFWR GH RUJDQL]DFLyQ QR VH FRQVWLWX\H FRPR XQ GHOLWR R LQIUDFFLyQ DXWyQRPD 3RU FRQVLJXLHQWH HQ WDQWR QR VH LQWURGX]FD HQ OD OH\ XQ FULWHULR &IU08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWSS ËGHPSS (Q SDODEUDV GH *Ï0(= 25%$1(-$ ( Comentarios a la Ley de Enjuiciamiento Criminal, 7RPR , %RVFK %DUFHORQD HO SURFHVR SHQDO VH GHVHQYXHOYH HVFDORQDGDPHQWH 0217(52 $52&$ - Principios del proceso penal. Una explicación basada en la razón, 7LUDQW OR %ODQFK 9DOHQFLDSS (Q XQ VHQWLGR VLPLODU VRVWLHQH *Ï0(=-$5$ 'Ë(= & ³)XQGDPHQWRV GH OD UHVSRQVDELOLGDG SHQDOGHODVSHUVRQDVMXUtGLFDV´HQ0%DMR)HUQiQGH]%-)HLMRR6iQFKH]&*yPH]-DUD'tH] Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal$UDQ]DGL1DYDUUDSSSTXH³el equivalente funcional de la tipicidad objetiva o de la conducta no permitida de la persona física es el defecto de organización de la persona jurídica´ 2WUDSRGUtDVHUODVROXFLyQVLWDO\FRPRSUHYHtDHO3UR\HFWRGH&3SXEOLFDGRHOGHRFWXEUHGH HQ HO %2&&** \ GLVSRQLEOH HQ KWWSZZZFRQJUHVRHVSXEOLFBRILFLDOHV/&21*%2&*$%2&*$3') OD QR DGRSFLyQGHPHGLGDVGHSUHYHQFLyQGHOLFWLYDVHWLSLILFDVHFRPRGHOLWR(QHVWHVHQWLGRHODUWVHLV 140 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HVSHFtILFR GH DWULEXFLyQ GH FRPSHWHQFLDV SDUD HO HQMXLFLDPLHQWR GH ODV SHUVRQDV MXUtGLFDV ±FRPR SRGUtDQ VHU OD VHGH VRFLDO HO GRPLFLOLR HO FHQWUR GH GLUHFFLyQ HIHFWLYD HWF HV GXGRVR TXH H[LVWD XQD EDVH OHJDO SDUD XELFDU OD FRPSHWHQFLD HQ GRQGH VH RPLWLy HO FRQWURO GHELGR FXDQGR WDO GHIHFWR RUJDQL]DWLYR VH XELTXH HVSDFLDOPHQWH HQ OXJDU GLVWLQWR D DTXHO HQ TXH OD SHUVRQD ItVLFD UHDOL]y OD DFFLyQ WtSLFDRDDTXHOHQGRQGHVHPDWHULDOL]yHOUHVXOWDGROHVLYR 'LFKR HVWR VH SURSRQH GH lege ferenda, LQWURGXFLU HQ HO DUW /(&ULP FRPR FULWHULRDOWHUQDWLYRSDUDFXDQGRVHMX]JDH[FOXVLYDPHQWHDXQDSHUVRQDMXUtGLFD\QR FRQVWHHOOXJDUHQTXHVHKD\DFRPHWLGRHOGHOLWRHOGHOGRPLFLOLRRVHGHVRFLDOGHOD HQWLGDGSRUODFHUFDQtDFRQODVSUXHEDVGRFXPHQWDOHVRGHRWURWLSRTXHODHQWLGDG SRGUtD JXDUGDU HQ VX FHQWUR GH GLUHFFLyQ (VWD HV SRU RWUD SDUWH OD WHQGHQFLD GRPLQDQWH HQ ODV OHJLVODFLRQHV H[WUDQMHUDV TXH KDQ VLGR REMHWR GH DQiOLVLV (Q HVH VHQWLGRVHREVHUYDTXHHQDTXHOORVRUGHQDPLHQWRVMXUtGLFRVTXHFXHQWDQFRQUHJODV HVSHFLDOHV GH FRPSHWHQFLD WHUULWRULDO SDUD HO FDVR GH TXH HO SURFHVR VH GLULMD ~QLFDPHQWHIUHQWHDODSHUVRQDMXUtGLFDORVFULWHULRVSUHIHUHQWHVVRQHOGRPLFLOLRGH OD SHUVRQD MXUtGLFD \ HO GHO OXJDU GH OD ILOLDO VXFXUVDO R HVWDEOHFLPLHQWR HQ TXH VH KXELHUD SURGXFLGR HO GHOLWR EDVH DXQTXH WDOHV UHJODV YDUtDQ GH XQ SDtV D RWUR 6HJ~Q OD 6W32 DOHPDQD ,,, SURFHGLpQGRVH HQ H[FOXVLYD FRQWUD HO VXMHWR PRUDO FRUUHVSRQGH OD FRPSHWHQFLD DO yUJDQR MXULVGLFFLRQDO GHO OXJDU HQ TXH DTXpO WHQJDVXVHGHSitz RXQDVXFXUVDOZweigniederlassung. (QOD9E9*DXVWUtDFD GLULJLpQGRVH~QLFDPHQWHHOSURFHVRFRQWUDODSHUVRQDMXUtGLFDVHUiFRPSHWHQWHHO yUJDQR GHO OXJDU HQ TXH WHQJD VX VHGH VL OD WXYLHUH IXHUD GH $XVWULD VH DWHQGHUi DO OXJDU HQ TXH GHVDUUROOH VX DFWLYLGDG Ortdes Betribes R DTXHO HQ HO TXH WHQJD XQD ILOLDONiederlassungHQVXGHIHFWRVHUiQFRPSHWHQWHVORV7ULEXQDOHVGH9LHQD(Q )UDQFLD HO DUW &33 VHxDOD FRPR FULWHULRV GH FRQH[LyQ DOWHUQDWLYRV SDUD HO FDVR HQ TXH VH SURFHGD VyOR FRQWUD OD SHUVRQD MXUtGLFD HO OXJDU GH FRPLVLyQ GH OD LQIUDFFLyQ\HOOXJDUHQTXHODSHUVRQDMXUtGLFDWHQJDVXVHGH3RUVXSDUWHHQ,WDOLD H[LVWHXQDUHJODGHFRPSHWHQFLDGHULYDGDVLPLODUDODHVSDxRODSHURTXHVHUHILHUHD ODFRPSHWHQFLDHQJHQHUDOQRVyORDODGHWHUPLQDGDSRUUD]yQGHODJUDYHGDGGHOD LQIUDFFLyQ DUW ' /JV 'H HVWD IRUPD HQ OD 5HS~EOLFD LWDOLDQD OD FRPSHWHQFLDSDUDHOHQMXLFLDPLHQWRGHOLOtFLWRLPSXWDGRDOHQWHFRUUHVSRQGHDO-XH] FRPSHWHQWH SDUD ORV GHOLWRV GH ORV TXH HO PLVPR GHSHQGH \ FRQVHFXHQWHPHQWH OD FRPSHWHQFLDWHUULWRULDOTXHGDUiGHWHUPLQDGDSRUHOOXJDUGHFRPLVLyQGHOGHOLWREDVH GH DTXHO SUR\HFWR TXH ILQDOPHQWH IXH VXSULPLGR GXUDQWH OD WUDPLWDFLyQ SDUODPHQWDULD GLVSRQtD OR VLJXLHQWH³Será castigado con pena de prisión de tres meses a un año o multa de doce a veinticuatro meses, e inhabilitación especial para el ejercicio de la industria o comercio por tiempo de seis meses a dos años en todo caso, el representante legal o administrador de hecho o de derecho de cualquier persona jurídica o empresa, organización o entidad que carezca de personalidad jurídica, que omita la adopción de las medidas de vigilancia o control que resultan exigibles para evitar la infracción de deberes o conductas peligrosas tipificadas como delito, cuando se dé inicio a la ejecución de una de esas conductas ilícitas que habría sido evitada o, al menos, seriamente dificultada, si se hubiera empleado la diligencia debida´ 7DPELpQ HQ $OHPDQLD HVD RPLVLyQ HQ OD DGRSFLyQ GH PHGLGDV GH FRQWUROVHFRQILJXUDFRPRLQIUDFFLyQDXWyQRPD &IU*$6&Ï1,1&+$867,)Proceso penal y…REFLWS 141 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /DFRPSHWHQFLDIXQFLRQDO (QFXDQWRDOD FRPSHWHQFLDIXQFLRQDO TXHQRSUHVHQWDSDUWLFXODULGDGDOJXQDSDUDHO FDVRGHTXHHOVXMHWRSDVLYRGHOSURFHVRVHDXQDSHUVRQDMXUtGLFDVHUtDFRPSHWHQWH SDUDODIDVHGHLQVWUXFFLyQFRPRUHJODJHQHUDOHO-XH]GHLQVWUXFFLyQGHOSDUWLGRHQ HO TXH HO GHOLWR VH KXELHVH FRPHWLGR DUW UHVXOWDQGR GH DSOLFDFLyQ ODV FRQFOXVLRQHVDOFDQ]DGDVHQUHODFLyQFRQODGHWHUPLQDFLyQGHWDOOXJDUDWHQGLHQGRDOD GLQiPLFD GHOLFWLYD GH ODV SHUVRQDV MXUtGLFDV R ELHQ ORV -X]JDGRV &HQWUDOHV GH ,QVWUXFFLyQ UHVSHFWR GH ORV GHOLWRV FX\R HQMXLFLDPLHQWR FRUUHVSRQGD DO -X]JDGR &HQWUDOGHOR3HQDORDOD6DODGHOR3HQDOGHOD$1 (Q FXDQWR D OD IDVH GH HQMXLFLDPLHQWR FRUUHVSRQGHUtDQ DO -X]JDGR GH OR 3HQDO DTXHOORVGHOLWRVFX\DSHQDin abstractoSDUDODSHUVRQDItVLFDIXHVHGHPXOWDRQR VXSHUDVH ORV FLQFR DxRV GH SULVLyQ R ORV GLH] DxRV WUDWiQGRVH GH RWUDV SHQDV UHVWULFWLYDVGHGHUHFKRV(QWDOFDVRODLPSXJQDFLyQGHODVHQWHQFLDGHFRQGHQDVH HQFDX]DUtDSRUPHGLRGHOUHFXUVRGHDSHODFLyQFX\DUHVROXFLyQFRUUHVSRQGHDOD$3 FRUUHVSRQGLHQWHDOSDUWLGRHQHOTXHVHHQFXHQWUHHOyUJDQRGHSULPHUDLQVWDQFLDDUW /23- 3RURWURODGRHQHOVXSXHVWRGHTXHHOGHOLWRWXYLHVHSUHYLVWDSDUDODSHUVRQDItVLFD XQDSHQDin abstractoVXSHULRUDORVFLQFRDxRVGHSULVLyQRVXSHULRUDORVGLH]DxRV WUDWiQGRVHGHRWUDVSHQDVUHVWULFWLYDVGHGHUHFKRVVHHQFRPHQGDUtDVXHQMXLFLDPLHQWR DOD$3FRUUHVSRQGLHQWH(QWDOVXSXHVWRODDSHODFLyQVHUtDFRPSHWHQFLDGHOD6DOD GH OR &LYLO \ 3HQDO GHO 76- DUW F /23- \ HO UHFXUVR GH FDVDFLyQ VHUtD FRPSHWHQFLDGHOD6DODGHOR3HQDOGHO76DUW/23- /DVFDXVDVGHDEVWHQFLyQ\UHFXVDFLyQFRPRJDUDQWtDGHOGHUHFKR DXQ-XH]LPSDUFLDO (QHVWHDSGRVHSUHWHQGHGHWHUPLQDUVLXQ-XH]TXHKDMX]JDGRDXQDSHUVRQDItVLFD SRU XQRV KHFKRV GHWHUPLQDGRV HVWDUtD SUHYHQLGR SDUD FRQRFHU SRVWHULRUPHQWH GH OD FDXVDHQWDEODGDIUHQWHDXQDSHUVRQDMXUtGLFDDODTXHVHLPSXWDHOPLVPRKHFKRGH UHIHUHQFLDRYLFHYHUVD(YLGHQWHPHQWHODKLSyWHVLVGHSDUWLGDFRQVLVWHHQTXHDPERV VXMHWRVVHDQHQMXLFLDGRVVHSDUDGDPHQWH\TXHHO-XH]RUGLQDULRSUHGHWHUPLQDGRSDUD HQMXLFLDUORVHQDSOLFDFLyQGHODVFRUUHVSRQGLHQWHVQRUPDVFRQVWLWXFLRQDOHV\OHJDOHV GHFRPSHWHQFLDDVtFRPRGHODVQRUPDVGHUHSDUWRVHDHOPLVPR(VWRVHGHEHDTXH ODV FDXVDV GH UHFXVDFLyQ FRQFXUUHQ UHVSHFWR GHO -XH] R PDJLVWUDGR LQGLYLGXDO \ QR UHVSHFWRGHXQyUJDQR6LVHFRQFOX\HTXHWDO-XH]OODPDGRDFRQRFHUSRUVHJXQGD YH]GHORVPLVPRVKHFKRVHVWiSUHYHQLGR\SRUWDQWRFDEHUD]RQDEOHPHQWHGXGDUGH &IU*Ï0(=25%$1(-$(Comentarios a la Ley…REFLW S 142 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD VX LPSDUFLDOLGDG REMHWLYD HQWRQFHV KDEUi TXH LQGDJDU VREUH ODV SRVLELOLGDGHV OHJDOHVTXHH[LVWHQSDUDDSDUWDUOHGHOFRQRFLPLHQWRGHOVHJXQGRSURFHVRVLQROYLGDU TXHHVWiHQMXHJRHOGHUHFKRGHOMXVWLFLDEOHDVHUMX]JDGRSRUXQ-XH]LPSDUFLDODUW &(\SRUORWDQWRHOGHUHFKRDOSURFHVRHTXLWDWLYRRFRQWRGDVODVJDUDQWtDV /D KLSyWHVLV GH LQFRPSDWLELOLGDG GHO -XH] OODPDGR D MX]JDU D OD SHUVRQD ItVLFD\DODSHUVRQDMXUtGLFDHQSURFHVRVGLVWLQWRV (Q ODV KLSyWHVLV HQ TXH OD SHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFD VHDQ MX]JDGDV HQ SURFHGLPLHQWRV VHSDUDGRV FDEH OD SRVLELOLGDG GH TXH DPEDV FDXVDV UHVXOWHQ HQ DSOLFDFLyQ GH ODV UHJODV GH UHSDUWR DWULEXLGDV DO PLVPR yUJDQR MXGLFLDO $ OD SURGXFFLyQ GH WDO HYHQWXDOLGDG FRQWULEX\H GHFLVLYDPHQWH OD UHJOD FRPSHWHQFLDO GHO DUWELVVHJ~QODFXDOODFRPSHWHQFLDREMHWLYDSRUUD]yQGHODJUDYHGDGGHODSHQD DWHQGHUi H[FOXVLYDPHQWH D OD SUHYLVWD SDUD OD SHUVRQD ItVLFD VLHQGR LQGLIHUHQWH D HVWRV HIHFWRV OD SHQDOLGDG HVWDEOHFLGD SDUD OD SHUVRQD MXUtGLFD DXQ FXDQGR VHD OD ~QLFD DFXVDGD &DEH SODQWHDUVH D OD YLVWD GH WDO SRVLELOLGDG VL HO -XH] TXH KD GHFLGLGRSUHYLDPHQWHVREUHODUHVSRQVDELOLGDGSHQDOGHOHQWHTXHGDUtDLPSHGLGRSRU FDXVD GH SDUFLDOLGDG REMHWLYD SDUD FRQRFHU GHO XOWHULRU SURFHVR FRQWUD OD SHUVRQD ItVLFD(QHVWHVHQWLGRHOSUHYLRFRQWDFWR\YDORUDFLyQSRUSDUWHGHO-XH]FRQDOJXQRV GHORVHOHPHQWRVLQWHJUDQWHVGHOREMHWRGHOVHJXQGRSURFHVRSRGUtDFRQGXFLUDGXGDU UD]RQDEOHPHQWHVREUHVXLPSDUFLDOLGDG 3LpQVHVHSRUHMHPSORHOVXSXHVWRGHTXHODLQLFLDOLQGHWHUPLQDFLyQRVXVWUDFFLyQDOD DFFLyQ GH OD MXVWLFLD SRU SDUWH GHO DXWRU PDWHULDO GH ORV KHFKRV LPSLGLHVH HO HQMXLFLDPLHQWRFRQMXQWR\TXHVyORSRVWHULRUPHQWHXQDYH]TXHODSHUVRQDMXUtGLFD \D KD VLGR MX]JDGD VH LQGLYLGXDOL]DVH R VH ORFDOL]DVH DO VXMHWR LQGLYLGXDO VXSXHVWDPHQWH UHVSRQVDEOH 'HO PLVPR PRGR SRGUtD RFXUULU DXQTXH VHUtD TXL]iV PHQRVSUREDEOHTXHXQDYH]HQMXLFLDGDODSHUVRQDItVLFDSRVWHULRUPHQWHVHLQLFLDVH XQQXHYRSURFHGLPLHQWRFRQWUDHOHQWHSRUORVPLVPRVKHFKRV(QWDOHVFDVRVVLHO VHJXQGR SURFHVR VH DWULEX\H DO -XH] TXH FRQRFLy GHO SULPHUR UHVXOWD HYLGHQWH HO ULHVJR GH TXH WDO MX]JDGRU VH HQFXHQWUH SUHYHQLGR R FRQWDPLQDGR SRU VX UHODFLyQ DQWHULRUFRQHOPDWHULDOIiFWLFR (O -XH] TXH FRQRFH GH OD FDXVD FRQWUD OD SHUVRQD MXUtGLFD \ SRVWHULRUPHQWH HV OODPDGRDHQMXLFLDUDODXWRUPDWHULDOGHORVKHFKRVKDEUiWHQLGRFXDQGRPHQRVXQ FRQWDFWRSUHYLRFRQHOthema decidendiGHOVHJXQGRMXLFLR1RFDEHGHVFRQRFHUTXH HO HQMXLFLDPLHQWR GH OD SHUVRQD MXUtGLFD H[LJH SURQXQFLDUVH VREUH OD WLSLFLGDG \ 3DUD XQ HVWXGLR H[KDXVWLYR VREUH OD H[WHQVD MXULVSUXGHQFLD UHODWLYD D OD LPSDUFLDOLGDG MXGLFLDO VH SXHGHYHU&$/926È1&+(=0GHO&Control de la imparcialidad del Tribunal Constitucional. Un estudio jurisprudencial$WHOLHU%DUFHORQD (QHVWHVHQWLGRVRVWLHQH(6&$/$'$/Ï3(=0/Sobre el juez ordinario…REFLW SS TXHPLHQWUDVTXHODLPSDUFLDOLGDGDEVWUDFWDHVODWXWHODGDSRUODSUHGHWHUPLQDFLyQOHJDOGHO-XH] H LQWHJUDGD HQ HO GHUHFKR DO MXH]RUGLQDULRSUHGHWHUPLQDGR SRUOD OH\ HO GHUHFKR D OD LPSDUFLDOLGDG FRQFUHWDWXWHODGRSRUODVFDXVDVGHDEVWHQFLyQ\UHFXVDFLyQVHLQWHJUDUtDHQODGLPHQVLyQIXQFLRQDO GHO GHELGR SURFHVR $Vt SXHV WDOHV FDXVDV DFWXDUtDQ ³como sobrevenidos correctores de la degeneración de la independiente imparcialidad abstracta, en procesal parcialidad concreta´ 143 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DQWLMXULGLFLGDG GH OD FRQGXFWD DWULEXLGD D ORV VXMHWRV GH XQ GHWHUPLQDGR QLYHO RUJDQL]DWLYR 6L VH WRPD HQ FRQVLGHUDFLyQ TXH HO MX]JDGRU TXH KD H[SUHVDGR YDORUDFLRQHVGHIRQGRVREUHHOHPHQWRVGHWHUPLQDQWHVGHODUHVSRQVDELOLGDGSHQDOGH XQWHUFHURTXHQRIXHSDUWHHQHOSURFHVRGHEHUtDDEVWHQHUVHDOVHUSRVWHULRUPHQWH OODPDGRDHQMXLFLDUDHVHWHUFHURHQXQXOWHULRUSURFHVRVREUHORV PLVPRV KHFKRV R VREUHKHFKRVFRQH[RVKDEUtDTXHFRQYHQLUTXHTXLHQMX]JyDODSHUVRQDMXUtGLFDQR GHEHUtD VHU SRVWHULRUPHQWH OODPDGR HQMXLFLDU DO DXWRU PDWHULDO GH ORV KHFKRV DWULEXLGRVDDTXpOOD (QHVWDOtQHDDILUPDHO7('+TXHODDVXQFLyQGHLQGLFLRVVXILFLHQWHVGHFXOSDELOLGDG SDUDGLVSRQHUHO³UHHQYtR´GHOHQFDXVDGRDMXLFLRLPSOLFDUtDXQDFRQWDPLQDFLyQGHO MX]JDGRUVLSRVWHULRUPHQWHSUHWHQGLHVHGHFLGLUVREUHODFXOSDELOLGDGRLQRFHQFLDGHO UHRFRQORTXHVHYXOQHUDUtDHODUWGHO&RQYHQLRHQWDQWRTXHH[LVWLUtDQGXGDV OHJtWLPDVVREUHODDSWLWXGGHO7ULEXQDOSDUDMX]JDUODFDXVDGHIRUPDLPSDUFLDO3RU VX SDUWH OD &RUWH &RQVWLWXFLRQDO LWDOLDQD VHxDOD TXH VH YXOQHUD HO SULQFLSLR GH OD LPSDUFLDOLGDGVLHO-XH]KDOOHYDGRDFDERaunque sea en otro procedimientoXQDFWR TXHLPSOLTXHYDORUDUHOFRQWHQLGR\ODFRQVLVWHQFLDGHODKLSyWHVLVDFXVDWRULD\XQD GHOLEHUDFLyQ QR IRUPDO VLQR GH IRQGR GHO REMHWR GHO SURFHVR VXVFHSWLEOH GH FRQGLFLRQDU HO VXFHVLYR MXLFLR 6H WLHQH HQ FXHQWD SDUD UHDOL]DU HVWD DILUPDFLyQ HO SRGHU GH OD SUHYHQFLyQ forza della prevenzione HV GHFLU OD QDWXUDO WHQGHQFLD D PDQWHQHU XQ MXLFLR \D H[SUHVDGR R XQD DFWLWXG \D DVXPLGD HQ RWUR PRPHQWR GHFLVLRQDOUHIHULGDDORVPLVPRVKHFKRV(QHVWHVHQWLGRKDELpQGRVHSURQXQFLDGR HO -XH] VREUH OD H[LVWHQFLD GH XQ KHFKR DVt FRPR VREUH VX WLSLFLGDG \ VX DQWLMXULGLFLGDGFDEHSUHVXPLUIXQGDGDPHQWHTXHVXiQLPRHVWDUiHQSDUWHJXLDGRSRU HVDWHQGHQFLDQDWXUDODPDQWHQHUVXVSUHYLRVSURQXQFLDPLHQWRV3RURWUDSDUWHFDEH SODQWHDUVH OD SRVLELOLGDG GH TXH OD VHQWHQFLD GLFWDGD HQ HO SUHFHGHQWH SURFHVR VHD DGPLWLGDFRPRSUXHEDGRFXPHQWDOHQHOXOWHULRUMXLFLRSDUDTXHGHVFDUWDGDex lege VX HILFDFLD YLQFXODQWH VHD YDORUDGD FRQIRUPH D ODV UHJODV GH OD VDQD FUtWLFD (Q WDO VXSXHVWR OD OLEUH YDORUDFLyQ GH WDO UHVROXFLyQ VH HQFRQWUDUtD SUHYLVLEOHPHQWH FRQGLFLRQDGD SRU XQD SUHVXQFLyQ GH FRUUHFFLyQ FXDQGR HO -XH] TXH GHED YDORUDUOD VHDHOPLVPRTXHODKD\DGLFWDGR 7DO UD]RQDPLHQWR FRQGXFH HQ PL RSLQLyQ D TXH HO -XH] GHED DEVWHQHUVH FXDQGR GHVSXpVGHKDEHUSURQXQFLDGRXQDVHQWHQFLDFRQWUDHOHQWHVHDOODPDGRDMX]JDUDOD SHUVRQDItVLFDSUHVXQWDDXWRUDGHOKHFKRGHUHIHUHQFLDLQYHVWLJDGR\YDORUDGRSDUD MX]JDUDODHQWLGDG(QODVHQWHQFLDGLFWDGDIUHQWHDODSHUVRQDMXUtGLFDHOMX]JDGRU FRPR \D VH KD FRPHQWDGR ut supra, GHEH SURQXQFLDUVH VREUH OD VXEVLVWHQFLD GHO KHFKRGHUHIHUHQFLDVREUHVXFDOLILFDFLyQMXUtGLFDDVtFRPRVREUHVXWLSLFLGDG\VX DQWLMXULGLFLGDGHQWDQWRTXHWDOHVH[WUHPRVLQWHJUDQODDFWXDFLyQWtSLFDLPSXWDEOHDO HQWH \ SRU HQGH IXQGDPHQWDQ VX UHVSRQVDELOLGDG SHQDO (VWR SRGUtD UHVXOWDU VXILFLHQWHSDUDDILUPDUODIDOWDGHLGRQHLGDGGHOyUJDQRTXHSUHYLDPHQWHDEVROYLyR FRQGHQy DO HQWH SDUD MX]JDU DO DXWRU PDWHULDO GH ORV KHFKRV 3HUR D PD\RU DEXQGDPLHQWR HV SUHFLVR UHSDUDU HQ TXH OD LQGLYLGXDOL]DFLyQ GHO DXWRU GHO GHOLWR DXQTXHVyORVHDHQUHODFLyQFRQVXFDUJRRIXQFLyQDVtFRPRFRQVXSRVLFLyQHQHO 67('+GHGHQRYLHPEUHGH&DVR%HQ<DDFRXEF%pOJLFDSiUUDIR &IU &,52 6$1725,(//2 ³/H LSRWHVL GH LQFRPSDWLELOLWj GHO JLXGLFH SHQDOH QHO SURFHVVR DOOH VRFLHWj´ Rivista 231: La Responsabilità amministrativa delle società e degli entiQ~PSS S 144 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD RUJDQLJUDPDHPSUHVDULDOVRQFXHVWLRQHV HVHQFLDOHVSDUDMX]JDUDODSHUVRQDMXUtGLFD HQ WDQWR TXH GH HOODV GHSHQGH HO VLVWHPD GH LPSXWDFLyQ TXH SURFHGH DSOLFDU D OD HQWLGDGTXHHVGLIHUHQWHVLGHOLQTXHXQVXMHWRDSLFDORXQVXEDOWHUQRDUWELV&3 DVtFRPRODSRVLELOLGDGGHDSOLFDUVDQFLRQHVLQWHUGLFWLYDV\HQVXFDVRODH[WHQVLyQ GH ODV PLVPDV TXH VH KDFH GHSHQGHU GHO SXHVWR TXH HQ OD HVWUXFWXUD RUJDQL]DWLYD RFXSDODSHUVRQDItVLFDXyUJDQRTXHLQFXPSOLyHOGHEHUGHFRQWURODUWELVF &3(QGHILQLWLYDVHSRQHGHPDQLILHVWRTXHHO-XH]HQHOHQMXLFLDPLHQWRGHOHQWH KD GH SURQXQFLDUVH VREUH FXHVWLRQHV GHWHUPLQDQWHV GH OD LGHQWLGDG \ OD UHVSRQVDELOLGDGGHODSHUVRQDItVLFDFRQORTXHVXLPSDUFLDOLGDGSDUDMX]JDUDHVWD ~OWLPDHQXQSURFHVRSRVWHULRUTXHGDUtDHQHQWUHGLFKR 'HOPLVPRPRGRFXDQGRDMX]JDUODUHVSRQVDELOLGDGGHOHQWHVHDOODPDGRHOPLVPR -XH] TXH SUHYLDPHQWH VH KD SURQXQFLDGR VREUH OD FXOSDELOLGDGGHO VXMHWR SHUVRQD ItVLFDSUHVXQWRDXWRUGHOKHFKRGHUHIHUHQFLDGHEHHQWHQGHUVHTXHWDOMX]JDGRUVXIUH XQD LQFRPSDWLELOLGDG SDUD HQMXLFLDU OD SRVLFLyQ GHO HQWH (Q HVWH VHQWLGR GHEH WRPDUVHHQFRQVLGHUDFLyQTXHODPHUDFLUFXQVWDQFLDGHTXHHO-XH]GHFODUHFXOSDEOHD XQRGHORVVXMHWRVFRPSUHQGLGRVHQODVFDWHJRUtDVGHODUWELV&3SRUXQGHOLWR LPSXWDEOHDODVSHUVRQDVMXUtGLFDVVXSRQHXQDHYLGHQWHDQWLFLSDFLyQGHOMXLFLRIUHQWH DOHQWHFROHFWLYR(OORHVDVtSRUTXHDQWHVGHOGHVDUUROORGHOSURFHVRIUHQWHDOHQWH HO -XH] \D VHKDEUtDSURQXQFLDGRHQVHQWLGR DILUPDWLYR VREUHDO PHQRV WUHV GH ORV HOHPHQWRV TXH IXQGDPHQWDQ VX UHVSRQVDELOLGDG OD HIHFWLYD H[LVWHQFLD GHO KHFKR VXWLSLILFDFLyQFRPRXQGHOLWRLPSXWDEOHDODVSHUVRQDVMXUtGLFDV\VXDWULEXFLyQDXQ VXMHWR FXDOLILFDGR SDUD JHQHUDU OD UHVSRQVDELOLGDG SHQDO GH pVWDV $VLPLVPR HV SRVLEOH \ DXQ SUREDEOH TXH HQ HO HQMXLFLDPLHQWR GH OD SHUVRQD LQGLYLGXDO VHD GHFODUDGD OD FLUFXQVWDQFLD GH KDEHUVH FRPHWLGR HO GHOLWR HQ HO LQWHUpV R YHQWDMD GHO HQWH DXQ FXDQGR VH WUDWH GH XQ SURQXQFLDPLHQWR obiter dictum R LQFOXVR SXHGH RFXUULU TXH VLQ TXH OD UHVROXFLyQ FRQWHQJD XQ SURQXQFLDPLHQWR H[SUHVR VREUH WDO H[WUHPRWDOFLUFXQVWDQFLDVHGHGX]FDGHOUHODWRGHKHFKRVSUREDGRV/RPLVPRFDEH SUHGLFDUGHRWUDVFLUFXQVWDQFLDVGHWHUPLQDQWHV GH OD UHVSRQVDELOLGDG GHO HQWH FRPR SRUHMHPSORHQTXpPHGLGDODRSHUDWLYDRUGLQDULDGHODHQWLGDGODIRUPDHQTXHHVWD VH RUJDQL]D R ORV LQVWUXPHQWRV GH SUHYHQFLyQ \ FRQWURO FRQ ORV TXH FXHQWD KDQ SHUPLWLGRIDFLOLWDGRLQFHQWLYDGRRHQVXFDVRREVWDFXOL]DGRODFRPLVLyQGHOGHOLWR FLUFXQVWDQFLDVLJXDOPHQWHGHWHUPLQDQWHVGHODUHVSRQVDELOLGDGGHOHQWH &IU&,526$1725,(//2³/HLSRWHVLGHLQFRPSDWLELOLWjGHOJLXGLFHSHQDOH«REFLWS(Q FRQWUD GH WDO KLSyWHVLV VH SURQXQFLD 5,*2 ) ³,O JLXGL]LR´ HQ $$99 La responsabilità amministrativa degli enti,SVRDSSSTXHVyORDGPLWHODLQFRPSDWLELOLGDGSDUD MX]JDU D OD SHUVRQD MXUtGLFD GHO MXH] TXH SUHYLDPHQWH KD HQMXLFLDGR DO HQWH FROHFWLYR 6LQ HPEDUJR VHJ~QHODXWRUDODLQYHUVDQRVHDSUHFLDUtDWDOLPSHGLPHQWRSRUTXHHOMXH]QRVHKDEUiSURQXQFLDGR SDUDMX]JDUDODSHUVRQDItVLFDVREUHORVHOHPHQWRVTXHIXQGDPHQWDQODFXOSDELOLGDGGHODHQWLGDG /DSRVLEOHUHODFLyQSUHMXGLFLDOTXHSRGUtDGDUVHHQWUHDPERVREMHWRVSURFHVDOHVFXDQGRODSHUVRQD ItVLFD\ODSHUVRQDMXUtGLFDIXHVHQHQMXLFLDGDVVXFHVLYDPHQWHHQSURFHGLPLHQWRVGLYHUVRVVHUiREMHWR GHWUDWDPLHQWRHVSHFtILFRHQHOFDStWXORHStJUDIH9,,DSGR (Q WpUPLQRV VHPHMDQWHV DXQTXH HQ UHODFLyQ FRQ OD UHJXODFLyQ LWDOLDQD VH SURQXQFLD &,52 6$1725,(//2³/HLSRWHVLGHLQFRPSDWLELOLWjGHOJLXGLFHSHQDOH«REFLWS (Q OD GRFWULQD LWDOLDQD UHSDUD HQ WDOHV SRVLELOLGDGHV &,52 6$1725,(//2 ³/H LSRWHVL GH LQFRPSDWLELOLWjGHOJLXGLFHSHQDOH«REFLWS 145 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /DOLVWDWDVDGDGHFDXVDVGHDEVWHQFLyQ\UHFXVDFLyQ\VXLQWHUSUHWDFLyQD ODOX]GHODJDUDQWtDGHODLPSDUFLDOLGDG (QGHILQLWLYDHOVLVWHPDGHUHVSRQVDELOLGDGYLFDULDORSRUWUDQVIHUHQFLDGDOXJDUDXQ HVWUHFKR H LQHOXGLEOH YtQFXOR HQWUH HO MXLFLR GH OD UHVSRQVDELOLGDG GH OD SHUVRQD LQGLYLGXDO\GHODUHVSRQVDELOLGDGGHODSHUVRQDMXUtGLFDHQFX\REHQHILFLyVHUHDOL]y HOKHFKRGHUHIHUHQFLDHQWDQWRTXHDPERVREMHWRVSURFHVDOHVFRPSDUWHQXQQ~FOHR IiFWLFR FRP~Q FRQ OD FRQVLJXLHQWH H LQHYLWDEOH VXSHUSRVLFLyQ GH ODV UHODWLYDV GHFLVLRQHVVREUHVXFXOSDELOLGDG 6LQHPEDUJRFRQODUHJXODFLyQDFWXDOFRQWHQLGD HQOD/23-VREUHODVFDXVDVGHUHFXVDFLyQ\DEVWHQFLyQSRGUtDKDEHUSUREOHPDVSDUD KDFHUYDOHUHOGHUHFKRDXQ-XH]LPSDUFLDOHQHOFDVRTXHut supra GHVFULWR (Q HIHFWR HO DUW /23- HVWDEOHFH XQD OLVWD WDVDGD GH FDXVDV GH DEVWHQFLyQ \ UHFXVDFLyQHQWUHODVTXHQRVHUHFRJHQLQJXQDUHODWLYDDODSUHYLDDFWXDFLyQGHO-XH] HQRWURSURFHGLPLHQWR(ODSGRGHOFLWDGRSUHFHSWRVHUHILHUHDODSDUWLFLSDFLyQ GHO-XH]HQOD,QVWUXFFLyQGHODFDXVDSHQDORHQODUHVROXFLyQGHOSOHLWRRFDXVDHQ DQWHULRU LQVWDQFLD OLPLWiQGRVH SRU WDQWR D H[FOXLU XQD LQWHUYHQFLyQ SUHYLD HQ HO PLVPR SURFHGLPLHQWR 7DO FLUFXQVWDQFLD SRGUtD DPSOLDUVH SRU YtD LQWHUSUHWDWLYD D ORV VXSXHVWRV GH LQWHUYHQFLyQ SUHYLD GHO PLVPR MX]JDGRU HQ XQ SURFHGLPLHQWR GLVWLQWRVHJXLGRSRUORVPLVPRVKHFKRVVLQRIXHUDSRUHOFDUiFWHUnumerus clausus TXHODMXULVSUXGHQFLDRWRUJDDORVPRWLYRVOHJDOHVGHDEVWHQFLyQ\UHFXVDFLyQ(QHVWD OtQHDHO7&KDGLFKRHQUHSHWLGDVRFDVLRQHVTXHODHQXPHUDFLyQGHODVFDXVDVGHO DUW/23-HVWD[DWLYD\GHFDUiFWHUFHUUDGR'HWDOIRUPDTXHFXDOTXLHUDTXHVHD OD TXLHEUD GH LPSDUFLDOLGDG TXH VH DOHJXH KD GH VHU UHFRQGXFLGD D XQD GH ODV PHQFLRQDGDVFDXVDVOHJDOHV6RVWLHQHDGHPiVHO$OWR7ULEXQDOTXHHQODPHGLGD HQTXHODVFDXVDVGHUHFXVDFLyQSHUPLWHQDSDUWDUGHOFDVRDO-XH]SUHGHWHUPLQDGRSRU ODOH\ODLQWHUSUHWDFLyQGHVXiPELWRKDGHVHUUHVWULFWLYD $KRUDELHQDSHVDUGHOFDUiFWHUWDVDGRGHODVFDXVDVGHDEVWHQFLyQ\UHFXVDFLyQ\GH ODQHFHVLGDGGHLQWHUSUHWDUODVGHIRUPDUHVWULFWLYDUHVXOWDLQQHJDEOHTXHHOGHUHFKRD XQ MXLFLR MXVWR DUW &('+ DVt FRPR HO GHUHFKR D XQ SURFHVR FRQ WRGDV ODV JDUDQWtDVDUW&(H[LJHQTXHHOyUJDQRTXHKDGHFLGLGRVREUHODFXOSDELOLGDG GHO VXMHWR SDVLYR SHUVRQD ItVLFD QR SXHGD VHU OODPDGR D GHFLGLU OD VXHUWH GHO HQWH FROHFWLYRDOTXHSUHVXQWDPHQWHVHDWULEX\HQORVPLVPRVKHFKRVQLYLFHYHUVDSRUOR TXHFRQVLGHURTXHHQFDVRGHTXHOHFRUUHVSRQGDSRUWXUQRGHUHSDUWRHO-XH]GHEHUi DEVWHQHUVH\VLQRORKDFHHOVXMHWRLQWHUHVDGRSRGUiSHGLUVXUHFXVDFLyQ ËGHPS (Q HVWH VHQWLGR HO 7& DILUPD WDMDQWHPHQWH TXH IXHUD GHO iPELWR GH WDOHV FDXVDV OHJDOHV ODV DSUHQVLRQHV R UHFHORV TXH ODV SDUWHV SXHGDQ PDQLIHVWDU VRQ MXUtGLFDPHQWH LUUHOHYDQWHV $7& GHGHVHSWLHPEUH)-HQHOLQFLGHQWHGHUHFXVDFLyQSURPRYLGRFRQWUDHOSUHVLGHQWH GHO7&3pUH]GHORV&RERV9HUHQHOPLVPRVHQWLGRHO$7&GHGHHQHUR)-$ PD\RU DEXQGDPLHQWR XQ HVWXGLR H[KDXVWLYR GH OD MXULVSUXGHQFLD GHO 7& HQ UHODFLyQ FRQ OD LQWHUSUHWDFLyQGHODVFDXVDVGHDEVWHQFLyQ\UHFXVDFLyQVHSXHGHYHUHQ&$/926È1&+(=0GHO & Control de la imparcialidad del Tribunal Constitucional…REFLWSS 9HUSRUWRGDV67&GHGHVHSWLHPEUH)-$$7&GHGHQRYLHPEUH )-GHGHQRYLHPEUH)-GHIHEUHUR)- 146 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD 3RU OR WDQWR HQ RUGHQ D JDUDQWL]DU OD JHQXLQD DSUR[LPDFLyQ GHO MX]JDGRU DO thema decidendum VH SURSRQH GH lege ferenda, OD LQWURGXFFLyQ GH XQD QXHYD FDXVD GH UHFXVDFLyQFRPRODSUHYLVWDHQODSURSXHVWDGHO&33FRQVLVWHQWHHQ³haber conocido de otro proceso por el mismo hecho´DUWin fineSURSXHVWD&33(QDSOLFDFLyQ GHWDOPRWLYROHJDOLQGHSHQGLHQWHPHQWHGHORUGHQHQTXHVHMX]JXHQODSHUVRQDItVLFD \ODSHUVRQDMXUtGLFDXQPLVPR-XH]QRSRGUtDMX]JDUDDPERVVXMHWRVHQSURFHVRV VHSDUDGRV (Q WRGR FDVR \ GDGR TXH OD FLWDGD SURSXHVWD QRUPDWLYD QR OOHJy D DSUREDUVH HQ PL RSLQLyQ GHEHUtDQ HQWHQGHUVH IOH[LEOHPHQWH ODV FDXVDV OHJDOHV GH DEVWHQFLyQFX\DGHOLPLWDFLyQGHELHUDDWHQGHUSULPHUDPHQWHDJDUDQWL]DUHOGHUHFKR IXQGDPHQWDODO-XH]LQGHSHQGLHQWHHLPSDUFLDOTXHDVLVWHDWRGRMXVWLFLDEOH 5HFDSLWXODFLyQ (QHVWHHStJUDIHVHKDGHWHUPLQDGRHQSULPHUOXJDUHOiPELWRREMHWLYRGHOVLVWHPD GH UHVSRQVDELOLGDG SHQDO SUHYLVWR SDUD ODV SHUVRQDV MXUtGLFDV HVWR HV HO HOHQFR GH GHOLWRV LPSXWDEOHV D ORV HQWHV PRUDOHV \ HOFULWHULR TXH KD JXLDGR DO OHJLVODGRU D OD KRUD GH VHOHFFLRQDUORV $Vt SXHV WUDV FRQVWDWDU OD KHWHURJHQHLGDG GH HVH OLVWDGR \ FULWLFDU DOJXQDV LQH[SOLFDEOHV DXVHQFLDV VH KD OOHJDGR D OD FRQFOXVLyQ GH TXH OD VHOHFFLyQGHGHOLWRVVHFRUUHVSRQGHFRQODFDWHJRUtDGHO'HUHFKR3HQDOGHHPSUHVD FDUDFWHUL]DGDSRULQFOXLUGHOLWRVTXHKDELWXDOPHQWHVHFRPHWHQGHVGHRUJDQL]DFLRQHV HPSUHVDULDOHVORVFXDOHVDVXYH]LQFOXLUtDQGHOLWRVHFRQyPLFRVDVtFRPRRWURVPiV SURSLRV GHO FULPHQ RUJDQL]DGR $QWH HVWD KHWHURJHQHLGDG ODV SURSXHVWDV GH HVSHFLDOL]DFLyQ GH ORV yUJDQRV MXGLFLDOHV DWHQGLHQGR DO FULWHULR GH VHU HO VXMHWR SDVLYR GHO SURFHVR XQ HQWH FROHFWLYR UHVXOWDQ LQDVXPLEOHV VLQ SHUMXLFLR GH OD FRQYHQLHQFLDGHPHMRUDUORVSODQHVGHIRUPDFLyQFRQWLQXDGDTXHSHUPLWDQDMXHFHV\ PDJLVWUDGRV OLGLDU FRQ FXHVWLRQHV SURSLDV GH ODV FLHQFLDV HPSUHVDULDOHV DVt FRPR PHMRUDUVXVFRQRFLPLHQWRVHFRQyPLFRVILQDQFLHURV\FRQWDEOHVHQDUDVDPHMRUDUOD FDOLGDGGHVXVUHVROXFLRQHV\DUHGXFLUVXYLQFXODFLyQDODVRSLQLRQHVGHORVSHULWRV $ FRQWLQXDFLyQ VH KDQ GHWDOODGR ORV FULWHULRV FRPSHWHQFLDOHV WUDGLFLRQDOHV VL ELHQ DSOLFDGRV DO HQMXLFLDPLHQWR SHQDO GH ODV SHUVRQDV MXUtGLFDV (Q HVWH SXQWR UHVXOWD GHVWDFDEOH HO DQiOLVLV GHO QXHYR DUW ELV /(&ULP TXH KD YHQLGR D HVWDEOHFHU XQD QRUPDGHFRPSHWHQFLDGHULYDGDVHJ~QODFXDOODSHQDSUHYLVWDSDUDODSHUVRQDItVLFD GHWHUPLQDDVtPLVPRHOyUJDQRFRPSHWHQWHSDUDHQMXLFLDUDODSHUVRQDMXUtGLFDDXQ (Q HO VHQWLGR GH LQWHUSUHWDU IOH[LEOHPHQWH ODV FDXVDV GH DEVWHQFLyQ \ UHFXVDFLyQ FXDQGR HVWp HQ MXHJRODLQGHSHQGHQFLDODLPSDUFLDOLGDG\ODOHJtWLPDFRQILDQ]DGHORVFLXGDGDQRVHQORVWULEXQDOHVVH SURQXQFLDURQ ORV PDJLVWUDGRV GHO 7& /XLV ,JQDFLR 2UWHJD ÈOYDUH] \ )HUQDQGR 9DOGpV 'DO5p HQ VHQGRVYRWRVSDUWLFXODUHVDO $7&GHGHVHSWLHPEUHTXHLQDGPLWLyad limine HOLQFLGHQWH GH UHFXVDFLyQ SURPRYLGR FRQWUD HO SUHVLGHQWH GHO 7& 3pUH] GH ORV &RERV SRU VX PLOLWDQFLD HQ HO 3DUWLGR 3RSXODU GDGR TXH WDO FLUFXQVWDQFLD QR DSDUHFH H[SUHVDPHQWH SURKLELGD HQ OD /27& FXDQGR UHJXODHOHVWDWXWRMXUtGLFRGHORV0DJLVWUDGRVGHO7&(QFRQFUHWRVHxDOD9DOGpV'DO5pHQVXYRWR SDUWLFXODU )- TXH ³determinadas vicisitudes, incluso cuando posean cobertura constitucional, pueden revelar falta de imparcialidad ad casum, siempre que aflore en el examen correspondiente una inidoneidad específica para juzgarlo, ya por indebida relación con una de las partes, ya por contaminación respecto del objeto del procedimiento´2WUDVUHVROXFLRQHVHQODVTXHVHKDFHKLQFDSLp OD QHFHVLGDG GH LQWHUSUHWDU ODV FDXVDV GH DEVWHQFLyQ \ UHFXVDFLyQ D OD OX] GH OD JDUDQWtD GH OD LPSDUFLDOLGDGVHUtDQSRUHMHPSOR$$7&GHGHIHEUHURGHGHHQHUR 147 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO FXDQGR HO SURFHGLPLHQWR VH GLULMD H[FOXVLYDPHQWH IUHQWH D HVWD ~OWLPD (VWD UHJOD IDYRUHFH HQWUH RWUDV FRVDV HO HQMXLFLDPLHQWR FRQMXQWR GH OD SHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFD SRU VL QR IXHVH VXILFLHQWH FRQ OD UHODFLyQ GH FRQH[LGDG TXH H[LVWH HQWUHDPERVREMHWRVSURFHVDOHV,JXDOPHQWHUHOHYDQWHVUHVXOWDQODVFUtWLFDVUHDOL]DGDV DO 7ULEXQDO GHO -XUDGR DO TXH VH FRQVLGHUD SRU VX FDUiFWHU QR WpFQLFR XQ yUJDQR LQDGHFXDGRSDUDFRQRFHUGHORVGHOLWRVLPSXWDEOHVDODVSHUVRQDVMXUtGLFDVHQYLVWD GH ORV HOHPHQWRVQRUPDWLYRV TXHLQWHJUDUtDQODFRQGXFWD LPSXWDEOHDOHQWH\VREUH WRGRHQDWHQFLyQDODFRPSOHMLGDGIiFWLFDTXHSUHYLVLEOHPHQWHSRGUtDQSUHVHQWDUODV FDXVDVSHQDOHVVHJXLGDVIUHQWHDWDOHVHQWHVILFWLFLRV 7DPELpQOD$1\GHORV--&&RVWHQWDUtDQFRPSHWHQFLDVHQGHWHUPLQDGRVSURFHVRV VHJXLGRV IUHQWH D ODV SHUVRQDV MXUtGLFDV HQ YLVWD GH ORV GHOLWRV TXH UHVXOWDQ LPSXWDEOHVDpVWDV$GHPiVVHKDKHFKRUHIHUHQFLDDODFXHVWLyQGHODFRQH[LGDGSRU HMHPSOR SDUD HO FDVR GH TXH XQD GHWHUPLQDGD SHUVRQD MXUtGLFD IXHVH MX]JDGD MXQWR FRQ XQ DIRUDGR UHIOH[LRQDQGR DVt PLVPR VREUH OD SRVLELOLGDG GH URPSHU OD FRQWLQHQFLDGHODFDXVDHQORVGHQRPLQDGRV³PDFURSURFHVRV´FRQHOILQGHDJLOL]DU HOSURFHVR 3RU~OWLPRHOWUDWDPLHQWRGHODFRPSHWHQFLDWHUULWRULDOWDPELpQHVGLJQRGHPHQFLyQ HQ WDQWR TXH VH UHSURGXFHQ HQ HVWH SXQWR ORV SUREOHPDV YLVWRV HQ VHGH GH MXULVGLFFLyQ D OD KRUD GH GHWHUPLQDU HO locus commissi delicti. $Vt SXHV FDEH HQWHQGHUTXHODVHGHGHODHQWLGDGHOOXJDUGHVXDFWLYLGDGSULQFLSDORDTXHOHQTXHVH SURGXMR HO SURYHFKR R OD RPLVLyQ GHO FRQWURO GHELGR FRPR FLUFXQVWDQFLDV TXH IXQGDPHQWDQODUHVSRQVDELOLGDGGHODSHUVRQDMXUtGLFDSXHGHQVHUFRQVLGHUDGRVIRURV GHFRPLVLyQGHOGHOLWRSRUKDEHUVHUHDOL]DGRHQHOORVDOPHQRVHQSDUWHODFRQGXFWD WtSLFD (QRWURRUGHQGHLGHDVVHKDKHFKRUHIHUHQFLDDOGHUHFKRGHWRGRMXVWLFLDEOHDTXHVX FDXVDVHDFRQRFLGDSRUXQ-XH]DEVWUDFWD\FRQFUHWDPHQWHLPSDUFLDO(QHVHVHQWLGR OD LPSDUFLDOLGDG FRQFUHWD SRGUtD SRQHUVH HQ HQWUHGLFKR FXDQGR HO -XH] OODPDGR D FRQRFHU GH OD FDXVD VHJXLGD IUHQWH D XQD SHUVRQD ItVLFD IXHVH SRVWHULRUPHQWH OODPDGR D HQMXLFLDU D OD SHUVRQD MXUtGLFD SRU ORV PLVPRV KHFKRV 2 ELHQ VL D OD LQYHUVDKDELHQGRHQMXLFLDGRHQXQSULPHUSURFHVRDODSHUVRQDMXUtGLFDGHVSXpVSRU DYDWDUHV GH OD LQYHVWLJDFLyQ R SRU KDEHU VLGR ORFDOL]DGD OD SHUVRQD ItVLFD DXWRUD PDWHULDOGHOGHOLWRWXYLHVHTXHGHWHUPLQDUODUHVSRQVDELOLGDGGHHVWHLQGLYLGXRSRU HOPLVPRKHFKRGHOLFWLYR\DHQMXLFLDGRHQHOSULPHUSURFHVR(OSUREOHPDVXUJHSRU HOFDUiFWHUnumerus clausus GHODVFDXVDVGHDEVWHQFLyQ\UHFXVDFLyQHQWUHODVTXHQR VH SUHYp KDEHU FRQRFLGR GHO PLVPR KHFKR R DVXQWR HQ XQ SURFHVR DQWHULRU $KRUD ELHQVLHQGRODILQDOLGDGGHWDOHVFDXVDVODJDUDQWtDGHODLPSDUFLDOLGDGGHOMX]JDGRU UHVXOWD SUHFLVR UHDOL]DU XQD LQWHUSUHWDFLyQ WHOHROyJLFD GH ODV PLVPDV TXH DWLHQGD D JDUDQWL]DUHOGHUHFKRDXQSURFHVRFRQWRGDVODVJDUDQWtDV 148 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD ,,, &DSDFLGDG SDUD VHU SDUWH FDSDFLGDG SURFHVDO OHJLWLPDFLyQ\iPELWRVXEMHWLYRGHODUHVSRQVDELOLGDGSHQDO GHODVSHUVRQDVMXUtGLFDV 3ODQWHDPLHQWR /D QRYHGDG TXH VXSRQH HO KHFKR GH TXH ODV SHUVRQDV MXUtGLFDV SXHGDQ RFXSDU OD SRVLFLyQGHSDUWHSDVLYDHQXQSURFHVRSHQDOFRQGXFHDUHSODQWHDUVHWHPDVFOiVLFRV FRPRVRQORVSUHVXSXHVWRVSURFHVDOHVUHODWLYRVDODVSDUWHVHVWRHVODFDSDFLGDGSDUD VHUSDUWH\ODFDSDFLGDGSURFHVDOHQHOPDUFRGHOMXLFLRSHQDO /DV SHUVRQDV MXUtGLFDV KDQ DFWXDGR WUDGLFLRQDOPHQWH HQ HO PDUFR GH ORV SURFHVRV FLYLOHV ODERUDOHV R DGPLQLVWUDWLYRV 7DPELpQ HQ ORV SURFHVRV SHQDOHV HO 7& OHV KD UHFRQRFLGDOHJLWLPDFLyQSDUDSHUVRQDUVHFRPRDFXVDFLyQSRSXODURSDUWLFXODUVHJ~Q HO FDVR 3RU OR WDQWR OD YHUGDGHUD QRYHGDG UDGLFD QR HQ VX JHQpULFD FDSDFLGDG SDUD VHU SDUWH HQ XQ SURFHVR VLQR HQ VX FDSDFLGDG SDUD VHU SDUWH SDVLYD HQ XQ SURFHVRSHQDOHQWDQWRTXHWDOOXJDUKDYHQLGRWUDGLFLRQDOPHQWHHVWDQGRUHVHUYDGRD ODV SHUVRQDV ItVLFDV YLYDV (VWR FRQGXFH D HVWXGLDU VX FDSDFLGDG SDUD VHU SDUWH VX FDSDFLGDGGHREUDUSURFHVDO\VXOHJLWLPDFLyQGHVGHHVWDQXHYDSRVLFLyQMXUtGLFD (QOtQHDVJHQHUDOHVGHQWURGHOiPELWRGHODMXVWLFLDSHQDOODVSHUVRQDVTXHRFXSDQHO ODGRSDVLYRGHODUHODFLyQMXUtGLFRSURFHVDOSHQDOVRQSUHFLVDPHQWHORVSRWHQFLDOHV VXMHWRVDFWLYRVGHOGHOLWRLPSXWDGRSRUORTXHODFXHVWLyQDSHVDUGHVXDXWRQRPtD FRPRPDWHULDSURFHVDOYLHQHHQSDUWHPHGLDWL]DGDSRUHO'HUHFKR3HQDOPDWHULDO $Vt SXHV KD\ TXH WRPDU HQ FRQVLGHUDFLyQ TXH HO ³el concepto de pena es esencial para construir el de proceso´\TXH³la correspondencia de la pena con el delito se afirma en dos momentos sucesivos: primero, en la sanción penal establecida por el legislador (nulla poena sine lege); después en la imposición de la pena en el caso concreto por el juez´(QHVWHVHQWLGRSDUDVDEHUTXLpQSXHGHVHUSDUWHSDVLYDHQ XQSURFHVRSHQDOKDEUiTXHHVWDEOHFHUTXpHQWHVSXHGHQVHUUHVSRQVDEOHVSHQDOHV\ SRUWDQWRSDVLEOHVGHSHQDV\FXiOHVQRSDUDORFXDOUHVXOWDQHFHVDULRGHWHUPLQDUTXp SHUVRQDV MXUtGLFDV TXHGDQ H[FOXLGDV ex lege R GH facto GHO UpJLPHQ GH UHVSRQVDELOLGDGSHQDO3DUDHOORSULPHUDPHQWHVHKDFHQHFHVDULRGHOLPLWDUHOiPELWR (QWUHRWUDV667&GHGHGLFLHPEUHGHGHHQHURGHGHDEULO GH GH MXQLR \ GH GH PD\R HQ ODV TXH VH UHFRQRFH D ODV SHUVRQDV MXUtGLFR S~EOLFDVFRPRWLWXODUHVGHODDFFLyQSRSXODU,JXDOPHQWHHO76DGPLWHJHQHUDOPHQWHODOHJLWLPLGDG GHODVSHUVRQDVMXUtGLFDVSDUDHMHUFHUODDFFLyQSRSXODU(QHVWHVHQWLGRVHSURQXQFLDQHQOD6766DOD 6HFFLyQQ~PGHGHGLFLHPEUH5-?HQODTXHVHDGPLWHODSHUVRQDFLyQ FRPR DFWRU SRSXODU GH XQD VRFLHGDG PHUFDQWLO R HQ HO $76 6DOD GH GH HQHUR 5- ?HQHOTXHVHDGPLWHODSHUVRQDFLyQFRPRDFWRUSRSXODUGHXQJRELHUQRDXWRQyPLFRIUHQWHD XQ-XH]HQXQGHOLWRGHSUHYDULFDFLyQ /D FDSDFLGDG SDUD VHU SDUWH GH ODV SHUVRQDV MXUtGLFDV KD VLGR JHQHUDO UHFRQRFLGD VLQ GLVFXVLyQ 9pDVH HQ HVWH VHQWLGR .,6&+ : Elementos de derecho procesal civil, / 3ULHWR &DVWUR WUDG 5HYLVWDGH'HUHFKRSULYDGR0DGULGSS (&+$55,&$6,)-Sanciones a personas jurídicas…REFLWS *Ï0(=25%$1(-$(Comentarios a la Ley …REFLW S ËGHP SS 149 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO REMHWLYR \ VXEMHWLYR GH DSOLFDFLyQ GHO DUW ELV &3 \ FRQFRUGDQWHV (V GHFLU GHWHUPLQDU HQ TXp VXSXHVWRV \ TXp VXMHWRV SXHGHQ VHU SHQDOPHQWH UHVSRQVDEOHV GH DFXHUGR FRQ OD UHIRUPD TXH LQWURGXMR OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDVHQQXHVWURRUGHQDPLHQWR (QOtQHDGHSULQFLSLRFDEHDILUPDUTXHODUHIRUPDVHGLULJHDODVSHUVRQDVMXUtGLFDV SRU OR TXH VHUi QHFHVDULR GHILQLU TXp HQWLHQGH D HVWRV HIHFWRV HO &3 SRU SHUVRQD MXUtGLFDSDUDORFXDOKDEUiTXHDFXGLUDRWUDVUDPDVGHORUGHQDPLHQWR3RURWUDSDUWH ODVVRFLHGDGHVSDQWDOODRODVTXHFDUH]FDQGHXQDFLHUWDFRPSOHMLGDGRUJDQL]DFLRQDO GLItFLOPHQWHSRGUiQVHUFHQWURGHLPSXWDFLyQGHFXOSDELOLGDGRVXMHWRVGHGHUHFKRV LQGHSHQGLHQWHPHQWHGHVXVPLHPEURVHQDWHQFLyQDODDXVHQFLDGHDOWHULGDGHQWUHOD HQWLGDG \ VXV DJHQWHV SRU OR TXH VHUi SUHFLVR GHWHUPLQDU VL HO FULWHULR GH OD SHUVRQDOLGDG MXUtGLFD UHVXOWD DGHFXDGR \ VL HV VXILFLHQWH SDUD GHWHUPLQDU TXp HQWLGDGHVWLHQHQFDSDFLGDGSDUDVHUSDUWH\FXiOHVQR$GHPiVODSURSLDUHJXODFLyQ H[FOX\HGHOVLVWHPDGHUHVSRQVDELOLGDGSHQDODFLHUWDVSHUVRQDVMXUtGLFDVHQYLUWXGGH VXFDUiFWHUS~EOLFR\GHODVDFWLYLGDGHVTXHGHVHPSHxDQ 3RU RWUD SDUWH SDUHFH HYLGHQWH TXH ODV SHUVRQDV MXUtGLFDV HQ WDQWR TXH SRVLEOHV UHVSRQVDEOHVSHQDOHVRFXSDUiQODSRVLFLyQGHSDUWHSDVLYDHQHOSURFHVRSHQDOHQTXH VHHQMXLFLHVXUHVSRQVDELOLGDG3HURFDEHSUHJXQWDUVHHQTXpFRQGLFLyQLQWHUYHQGUiQ ORVHQWHVVLQSHUVRQDOLGDGTXHVLQVHUSDVLEOHVGHSHQDVUHVXOWDQDFUHHGRUHVGHODV FRQVHFXHQFLDVDFFHVRULDVGHODUW&3FX\DQDWXUDOH]DMXUtGLFDUHVXOWDLQFLHUWD $FRQWLQXDFLyQVHKDUiUHIHUHQFLDDODFDSDFLGDGSURFHVDOGHODVSHUVRQDVMXUtGLFDV DVtFRPRDODIRUPDHQTXHVHUiQUHSUHVHQWDGDV\GHIHQGLGDVHQHOSURFHVR8QDYH] DQDOL]DGRVORVSUHVXSXHVWRVGHODVSDUWHVHVWRHVODFDSDFLGDGSDUDVHUSDUWH\OD FDSDFLGDG SURFHVDO VH VHxDODUiQ ORV SURFHGLPLHQWRV SRU ORV TXH HQ VX FDVR VH YHULILFDUiHOFXPSOLPLHQWRGHORVPLVPRV 3RU~OWLPRVHKDUiUHIHUHQFLDDOUHTXLVLWRGHODOHJLWLPDFLyQTXHHQHOSURFHVRSHQDO VH IXQGDPHQWD HQ HO MXLFLR GH LPSXWDFLyQ 6LQ HPEDUJR HO DFWR GH LPSXWDFLyQ DVt FRPRODGHWHUPLQDFLyQGHOPRPHQWRDGHFXDGRSDUDSURFHGHUDLPSXWDUDODHQWLGDG VHWUDWDUiQPiVGHWDOODGDPHQWHHQHOHQHOFDStWXORUHODWLYRDODLQVWUXFFLyQGHODV FDXVDVSHQDOHVVHJXLGDVIUHQWHDSHUVRQDVMXUtGLFDVHQFRQFUHWRHQHOHStJUDIH,, 6HWUDWDUtDVHJ~Q&28785((-Fundamentos del derecho procesal civil, HG'HSDOPD %XHQRV$LUHVSGHSUHVXSXHVWRVSURFHVDOHVGHODDFFLyQ 150 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD /DFDSDFLGDGGHODVSHUVRQDVMXUtGLFDVSDUDVHUSDUWHSDVLYDHQHO SURFHVRSHQDO /DFDSDFLGDGSDUDVHUSDUWHHQSDUWLFXODUSDUDVHUSDUWHSDVLYDGHOSURFHVRSHQDOVH FRUUHVSRQGH FRQ OD DSWLWXG DEVWUDFWD SDUD RFXSDU ODV SRVLFLRQHV GH VRVSHFKRVR HQFDXVDGR DFXVDGR \ HYHQWXDOPHQWH FRQGHQDGR HQ XQ MXLFLR SHQDO \ YLHQH GHWHUPLQDGD SRU HO 'HUHFKR 3HQDO 'H WDO VXHUWH TXH ³posee capacidad para ser sujeto pasivo del proceso quien, según la legislación penal sustantiva, puede aparecer como parte activa de la relación delictiva´\SXHGHSRUHQGHVHUFHQWUR GH LPSXWDFLyQ GH UHVSRQVDELOLGDG SHQDO (Q HVWH VHQWLGR FDEH DILUPDU TXH OD FDSDFLGDGSDUDVHUSDUWHVHFRUUHVSRQGHFRQODDSWLWXGSDUDVHU³LPSXWDGR´RVHJ~Q ODQXHYDWHUPLQRORJtDOHJDOSDUDDGTXLULUODFRQGLFLyQGHLQYHVWLJDGRRHQFDXVDGR HQXQSURFHVRSHQDORHQRWUDVSDODEUDVFRQODDSWLWXGJHQpULFDSDUDVHUREMHWRGH XQD LPSXWDFLyQ SHQDO TXH D VX YH] GHSHQGHUi GH OD SRVLELOLGDG GH TXH XQ GHWHUPLQDGRVXMHWRSXHGDVHUGHFODUDGRSHQDOPHQWHUHVSRQVDEOH 7UDGLFLRQDOPHQWH ORV HVWXGLRV GHGLFDGRV DO LPSXWDGR DKRUD GHQRPLQDGR LQYHVWLJDGR R HQFDXVDGR KDQ SDUWLGR GH OD DILUPDFLyQ GH TXH VyOR ODV SHUVRQDV ItVLFDV YLYDV SRGtDQ VHU REMHWR GH XQD LPSXWDFLyQ SHQDO HQ WDQWR TXH VyOR WDOHV VXMHWRVSRGtDQFRPHWHUXQDLQIUDFFLyQFULPLQDO\SRUORWDQWRUHVSRQGHUSHQDOPHQWH GHODPLVPDGDGRHOFDUiFWHUSHUVRQDOHLQWUDQVIHULEOHGHODUHVSRQVDELOLGDGFULPLQDO (QHVWHVHQWLGRDSULQFLSLRVGHORVDxRVFLQFXHQWDVHxDODED*Ï0(=25%$1(-$ TXH³Inculpado en el proceso penal (como autor, cómplice o encubridor) sólo puede serlo, sin excepción alguna, una persona física: un individuo humano actualmente vivo´0LHQWUDVTXHDSULQFLSLRVGHORVVHJXtDDILUPDQGR)$,5e1*8,//e1 TXH³es un principio aun no quebrado el de la incapacidad de las personas jurídicas para delinquir, luego no tienen capacidad para ser parte ni capacidad procesal en el proceso penal´ (VWD GHSHQGHQFLD TXH OD FDSDFLGDG SDUD VHU SDUWH HQ HO SURFHVR SHQDO WLHQH HQ UHODFLyQ FRQ HO 'HUHFKR 3HQDO VH REVHUYD DVLPLVPR HQ OR TXH DO UHVSHFWR VHxDODED HQ VX PRPHQWR *Ï0(= 25%$1(-$(Comentarios a la Ley …REFLWSDOGLVSRQHUTXH³La acción penal no puede ser propuesta contra colectividades de individuos o personas jurídicas o morales. La razón es que aquella va dirigida al “castigo del culpable” y es fundamento del derecho penal vigente que la responsabilidad penal alcanza sólo a individuos”. 9HU 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 56(2$1(63,(*(/%(5*-/Derecho Procesal…REFLWS &IU 08f2= 52-$6 7 El imputado en el proceso…RE FLW SS 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5*-/Derecho Procesal…REFLWS &IU 5(1('2 $5(1$/0 $ Problemas del imputado en el proceso penal 5DPyQ $UHFHV 0DGULGSS $Vt OR LQGLFDED *Ï0(= 25%$1(-$ ( Comentarios a la Ley …RE FLW SS VHxDODQGR DGHPiV TXH ³El problema doctrinal de lege ferenda de la posibilidad de delinquir las personas morales no interesa directamente al derecho procesal penal´ )$,5e1*8,//e19Teoría general del Derecho Procesal, 8QLYHUVLGDG1DFLRQDO$XWyQRPD GH0p[LFR0p[LFRS 151 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO (QHVWHFRQWH[WRHQHOTXHDOPHQRVHQORVSDtVHVGHOCivil Law, UHJtD OD Pi[LPD societas delinquere non potest,HQHODxR&25'(52HVFULEtDORVLJXLHQWH ³Sarebbe un finto processo se il pubblico ministero perseguisse fantasmi intellettuali, diavoli ovvero santi, cose inanimate, bestie, persone giuridiche, enti collettivi, cadaveri. Bisogna che l'imputazione evochi una persona fisica (qualunque animale umano vivo sopra o sotto i 14 anni inclusi gli abnormi) esista o no in carne ed ossa. Stiamo parlando dei presupposti mancando i quali il processo sarebbe pura apparenza´ (Q XQD OtQHD VLPLODU VH H[SUHVDED 08f2= 52-$6 DOJXQRV DxRV DQWHV VHxDODQGR TXH SDUD SRGHU DWULEXLU XQD DFFLyQ DQWLMXUtGLFD D XQD SHUVRQD HUD QHFHVDULR TXH pVWD SXGLHVH UHDOL]DU OD DFFLyQ TXH VH OH DWULEXtD 'H WDO DILUPDFLyQ GHGXFtDHODXWRUTXHODVSHUVRQDVMXUtGLFDVQRSRGtDQVHUREMHWRGHLPSXWDFLyQSRUOD PLVPDUD]yQTXHQRSRGUtDQUHVXOWDUHQFDXVDGRVHOnasciturus RDOGLIXQWRHVWRHV SRUTXHQLXQRVQLRWURVSRGtDQGHOLQTXLU&RQVHFXHQWHPHQWHLPSXWDGRGHEtDGHVHU VLHPSUHXQDSHUVRQDItVLFDYLYLHQWHDOWLHPSRGHODFRPLVLyQGHOKHFKR\DOKDFpUVHOH ODLPSXWDFLyQ 'HVGH HQWRQFHV KDVWD HO GtD GH KR\ ORV FDPELRV HQ OD SROtWLFD FULPLQDO KDQ SURYRFDGR PRGLILFDFLRQHV OHJLVODWLYDV TXH KDQ OOHYDGR D OD SpUGLGD GH YLJHQFLD GH WDOHV DILUPDFLRQHV TXH HQ VX PRPHQWR VH HULJtDQ FRPR SUHVXSXHVWRV EiVLFRV H LQGLVFXWLEOHV GHO SURFHVR SHQDO 'H KHFKR DFWXDOPHQWH HQ OD PD\RU SDUWH GHO FRQWLQHQWHHXURSHRODVSHUVRQDVMXUtGLFDVSXHGHQVHUVXMHWRGHLPSXWDFLyQSHQDODO LJXDO TXH ODV SHUVRQDV QDWXUDOHV $Vt RFXUUH HQWUH RWURV SDtVHV HQ )UDQFLD ,WDOLD %pOJLFD $XVWULD +XQJUtD 3RORQLD (VORYHQLD &KLSUH (VWRQLD /HWRQLD /LWXDQLD $OEDQLD3DtVHV%DMRV6XL]D6XHFLDHWF7DPELpQVHKDQLQWURGXFLGRUHJtPHQHVGH UHVSRQVDELOLGDGSHQDORFXDVLSHQDOSDUDODVSHUVRQDVMXUtGLFDVHQPXFKRVSDtVHVGH $PpULFD /DWLQD WDOHV FRPR &KLOH *XDWHPDOD R 0p[LFR PDQWHQLpQGRVH HQ RWURV FRPR3HU~R1LFDUDJXDHOVLVWHPDGHFRQVHFXHQFLDVDFFHVRULDV $QWHV GH OD UHIRUPD GHO &3 GHO DxR VH UD]RQDED GHO VLJXLHQWH PRGR VL SDUD SRGHU LPSXWDU UHVSRQVDELOLGDG SHQDO D XQD SHUVRQD HV QHFHVDULR TXH pVWD SXHGD UHDOL]DU OD DFFLyQ DQWLMXUtGLFD TXH VH OH DWULEX\H ODV SHUVRQDV MXUtGLFDV QR SXHGHQ UHVXOWDU LPSXWDGDVSRUTXHHVSULQFLSLRJHQHUDO TXH ODV SHUVRQDV PRUDOHV QR SXHGHQ -XVWRDQWHVGHTXHVHDSUREDVHHO'/JVLWDOLDQRTXHDFWXDOPHQWHUHJXODHOVRPHWLPLHQWRDO SURFHVRSHQDOGHODVSHUVRQDVMXUtGLFDV\RWURVHQWHVVLQSHUVRQDOLGDG $VtVHH[SUHVDED&25'(52)Procedura penaleHG0LODQRSSVHxDODQGR TXH VHUtD XQ IDOVR SURFHVR VL HO S~EOLFR PLQLVWHULR SHUVLJXLHVH IDQWDVPDV LQWHOHFWXDOHV GLDEORV R VDQWRVFRVDVLQDQLPDGDVEHVWLDVSHUVRQDVMXUtGLFDVHQWHVFROHFWLYRVFDGiYHUHV(VQHFHVDULRTXHOD LPSXWDFLyQ HYRTXH XQD SHUVRQD ItVLFD (VWDPRV KDEODQGR GH SUHVXSXHVWRV a parte rei IDOWDQGR ORV FXDOHV HO SURFHVR VHUtD SXUD DSDULHQFLD (Q OD HGLFLyQ GH HO DXWRU VH OLPLWD D DxDGLU D FRQWLQXDFLyQ GH HVWD JUiILFD GLVHUWDFLyQ TXH H[LVWHQ QRUPDV ad hoc TXH UHJXODQ OD UHVSRQVDELOLGDG DGPLQLVWUDWLYDGHULYDGDGHGHOLWR\HOUHODWLYRHQMXLFLDPLHQWRGHODVSHUVRQDVMXUtGLFDVVRFLHGDGHV\ DVRFLDFLRQHV&25'(52)Procedura penale «REFLWS&RQHVWDVLPSOHDxDGLGXUD SHUR PDQWHQLHQGR DTXHOOD LQLFLDO DILUPDFLyQ HO DXWRU SDUHFH GDU D HQWHQGHU TXH HO UpJLPHQ GH UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV GHMD LQDPRYLEOHV ORV SUHVXSXHVWRV GHO SURFHVR SHQDO HQ SDUWLFXODU HO GH HQWHQGHU DO LPSXWDGR FRPR SHUVRQD ItVLFD YLYD $ PL PRGR GH YHU HVWD YLVLyQ DO PHQRV DSDUHQWHPHQWH VXEHVWLPD HO SURIXQGR FDPELR TXH OD QXHYDUHJXODFLyQ GH OD UHVSRQVDELOLGDG SHQDOGHODVSHUVRQDVMXUtGLFDLPSOLFDHQUHODFLyQFRQORVSUHVXSXHVWRVSURFHVDOHVGHODVSDUWHVHQHO SURFHVRSHQDO\DTXHDXQTXHHQ,WDOLDODUHVSRQVDELOLGDGGHODVSHUVRQDVMXUtGLFDVGHULYDGDGHGHOLWRV HVIRUPDOPHQWHGHQDWXUDOH]DDGPLQLVWUDWLYDORFLHUWRHVTXHVHGHWHUPLQDHQXQSURFHVRSHQDOHQHO TXHODSHUVRQDMXUtGLFDHVDVLPLODGDex lege DOLPSXWDGR &IU08f2=52-$67El imputado en el proceso…REFLWS 152 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHOLQTXLU 'HVGH HVWD SHUVSHFWLYD \ DVLPLODQGR OD FDSDFLGDG SDUD VHU SDUWH D OD DSWLWXGJHQpULFDSDUDVHUREMHWRGHXQDLPSXWDFLyQMXGLFLDOVHQHJDEDODFDSDFLGDG SDUDVHUSDUWHGHODVSHUVRQDVMXUtGLFDVHQXQSURFHVRSHQDOWRGRHOORDSHVDUGHTXH ODV PLVPDV SRGtDQ VHU VXMHWRV SDVLYRV GH PHGLGDV FDXWHODUHV R FRQVHFXHQFLDV DFFHVRULDVDUW&3FRQIRUPHDODUHGDFFLyQDQWHULRUDOD/H\GHGH MXQLR 3XHV ELHQ FDEH SUHJXQWDUVH VL HO FDPELR GHULYDGR GH OD LQWURGXFFLyQ HQ QXHVWUR RUGHQDPLHQWR GH XQ DXWpQWLFR VLVWHPD GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV HQYXHOYH XQD YHUGDGHUD QRYHGDG HQ HVWH SXQWR (Q HVWH VHQWLGR UHVXOWDQ LQWHUHVDQWHV ODV UHIOH[LRQHV GH OD GRFWULQD SURFHVDO DQWH ODV SURSXHVWDV OHJLVODWLYDV DQWHULRUHVDODUHIRUPDOOHYDGDDFDERHQHODxRTXHSUR\HFWDEDQLQWURGXFLUXQ YHUGDGHURVLVWHPDGHUHVSRQVDELOLGDGSHQDOSDUDODVSHUVRQDVMXUtGLFDV$ODYLVWDGH DTXHOORVLQWHQWRVIUXVWUDGRVGHPRGLILFDFLyQGHO&3VHDILUPDEDVLQDPEDJHVTXHVL OOHJDVHQDSURVSHUDUWDQWRODVSHUVRQDVItVLFDVFRPRODVSHUVRQDVMXUtGLFDVWHQGUtDQ FDSDFLGDGSDUDVHUSDUWH 6LQSHUMXLFLRGHORTXHOXHJRVHGLUiHQUHODFLyQ FRQ ORV HQWHV VLQ SHUVRQDOLGDG QR FDEHGHVFRQRFHUTXHODLQWURGXFFLyQGHOVLVWHPDGHUHVSRQVDELOLGDGSHQDOGHODUW ELV&3\FRQFRUGDQWHVVXVWLWX\HQGRSDUDODVSHUVRQDVMXUtGLFDVDODVFRQVHFXHQFLDV DFFHVRULDVGHODUW&3VXSRQHXQDLQWHQVLILFDFLyQGHOGHUHFKRDHVWDUSUHVHQWHHQ HOSURFHVR (OPRWLYRSULQFLSDOUDGLFDHQTXH IUHQWHDOD LQGHWHUPLQDFLyQGRFWULQDO VREUHODQDWXUDOH]DMXUtGLFDGHODVFRQVHFXHQFLDVDFFHVRULDVFRQODUHJXODFLyQDFWXDO QRFDEHGXGDGHTXHODVSHUVRQDVMXUtGLFDVVRQSDVLEOHVGHDXWpQWLFDVSHQDV$GHPiV VHGDODSRVLELOLGDGQDGDUHPRWDGHTXHHQWUHODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFD FRHQFDXVDGDVH[LVWDXQFRQIOLFWRGHLQWHUHVHVTXHDERJDSRUSHUPLWLUTXHDPEDVVHDQ HVFXFKDGDVHQHOSURFHVRVRSHQDGHFDXVDULQGHIHQVLyQDODHQWLGDG\DVLPLVPRSRU HO KHFKR GH TXH FRQ OD QXHYD UHJXODFLyQ HO SURFHVR SHQDO SRGUtD GLULJLUVH H[FOXVLYDPHQWHIUHQWHDODSHUVRQDMXUtGLFDHQWDQWRTXHVXVVDQFLRQHVKDQGHMDGRGH VHUDFFHVRULDVUHVSHFWRGHXQDSHQDSULQFLSDO\HQWDOFDVRHO~QLFRVXMHWRSDVLYR\ SRU HQGH SDUWH QHFHVDULD GHO SURFHVR SHQDO VHUtD OD SHUVRQD MXUtGLFD 7DOHV FLUFXQVWDQFLDV QR GHMDQ OXJDU D GXGDV VREUH HO KHFKR GH TXH OD SHUVRQD MXUtGLFD RVWHQWD FDSDFLGDG SDUD VHU SDUWH HQ HO SURFHVR TXH DGTXLHUH OD FRQGLFLyQ GH SDUWH SDVLYDDWUDYpVGHVXLPSXWDFLyQ\TXHHQWDOFRQGLFLyQJR]DGHXQHVWDWXWRMXUtGLFR PX\VLPLODUDOGHFXDOTXLHUSHUVRQDLQYHVWLJDGDHQFDXVDGDRDFXVDGD (QHOFRQWH[WRGHVFULWROLPLWDUODLQWHUYHQFLyQGHODVSHUVRQDVMXUtGLFDVHQHOSURFHVR DODDXGLHQFLDGHVXVUHSUHVHQWDQWHVTXHLQFOXVRSXHGHQHVWDUVLHQGRSHUVRQDOPHQWH LQYHVWLJDGRV R HQFRQWUDUVH IRUPDOPHQWH HQFDXVDGRV SRU ORV PLVPRV KHFKRV FRQ HO FRQVLJXLHQWHSRWHQFLDOFRQIOLFWRGHLQWHUHVHVSXHGHVXE\XJDUODHVWUDWHJLDGHIHQVLYD GHODHQWLGDGDODTXHVHGHEHUHFRQRFHUDXWRQRPtD SURFHVDO HQFRKHUHQFLDFRQOD ËGHPS &IU5(1('2$5(1$/0$Problemas del imputado…REFLWSSSDUDTXLHQOD FDSDFLGDGSDUDVHUSDUWH³sólo podrá predicarse de las personas« que sean imputables « en el sentido de poder ser objeto de imputación judicial´ ËGHPS ËGHPS &IU'(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWS 153 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DXWRQRPtD TXH VH SUHGLFD GH VX UHVSRQVDELOLGDG SHQDO (Q HVWH RUGHQ GH LGHDV OD )*( DILUPD TXH PiV DOOi GH OD UHVSRQVDELOLGDG FXDVL DXWRPiWLFD SUHYLVWD HQ HO GHURJDGR DUW \HQHODUW&3DQWHULRUD OD UHIRUPD GH HQ HO PRGHOR YLJHQWHGHODUWELV&3ODSHUVRQDMXUtGLFDSDVDDVHUDXWpQWLFRVXMHWRSDVLYRGHO SURFHVR GH PRGR TXH SXHGH GHIHQGHUVH SRU Vt PLVPD \ GH IRUPD LQGHSHQGLHQWH IUHQWH D ORV LQWHUHVHV GH TXLHQHV DSDUH]FDQ DFXVDGRV GH FRPHWHU HO GHOLWR HQ VX SURYHFKR (Q GHILQLWLYD FRQ OD UHJXODFLyQ DFWXDO ODV SHUVRQDV MXUtGLFDV SXHGHQ VHU FULPLQDOPHQWH UHVSRQVDEOHV \ SRU HQGH SDVLEOHV GH DXWpQWLFDV SHQDV (VWD PRGLILFDFLyQ OHJLVODWLYD WUDVODGDGD DO iPELWR GHO SURFHVR SHQDO WLHQH FRPR FRQVHFXHQFLDODLQFOXVLyQGHODVPLVPDVHQHOFtUFXORGHVXMHWRVVXVFHSWLEOHVGHVHU REMHWR GH XQD LPSXWDFLyQ SHQDO DGTXLULHQGR VXFHVLYDPHQWH OD FRQGLFLyQ GH LQYHVWLJDGRV R HQFDXVDGRV \ SRU HQGH FRQ FDSDFLGDG SDUD VHU SDUWH SDVLYD HQ XQ MXLFLR FULPLQDO (Q GHILQLWLYD OD SHUVRQD MXUtGLFD HQ WDQWR TXH LQFXOSDGD HV SDUWH QHFHVDULDGHOSURFHVRHQHOTXHVHGLULPHVXUHVSRQVDELOLGDGSHQDO$GHPiVSXHGH VHUOD~QLFDSDUWHSDVLYDGHOSURFHVRHQWDQWRTXHODUHJXODFLyQVXVWDQWLYDDGPLWHTXH VH OH H[LMD UHVSRQVDELOLGDG SHQDO D OD HQWLGDG DXQ FXDQGR HO SURFHGLPLHQWR QR VH GLULMDFRQWUDHODXWRUPDWHULDOGHORVKHFKRV3RURWUDSDUWHDSHVDUGHTXHODHQWLGDG QHFHVLWDGHXQUHSUHVHQWDQWHSDUDLQWHUYHQLUHQGHWHUPLQDGDVDFWXDFLRQHVSURFHVDOHV OD~QLFD\YHUGDGHUDSDUWHSURFHVDOVHUiODSHUVRQDMXUtGLFD\QRVXUHSUHVHQWDQWH FRQ OR TXH VREUH HOOD GHEHUi UHFDHU OD UHVSRQVDELOLGDG GH DVXPLU ODV FDUJDV \ DSURYHFKDUODVSRVLELOLGDGHVLQKHUHQWHVDWDOFRQGLFLyQ $KRUDELHQHVSUHFLVRDFODUDUTXHQRWRGDVODVSHUVRQDVMXUtGLFDVSXHGHQVHUVXMHWRV GH XQD LPSXWDFLyQ SHQDO (Q HVWH VHQWLGR HO &3 HVWDEOHFH FLHUWDV H[FOXVLRQHV (Q SDUWLFXODUHODUWTXLQTXLHV&3GHMDIXHUDGHOVLVWHPDGHUHVSRQVDELOLGDGSHQDO DO (VWDGR D ODV $GPLQLVWUDFLRQHV 3~EOLFDV WHUULWRULDOHV H LQVWLWXFLRQDOHV D ORV 2UJDQLVPRV 5HJXODGRUHV D ODV $JHQFLDV \ (QWLGDGHV 3~EOLFDV (PSUHVDULDOHV D ODV RUJDQL]DFLRQHVLQWHUQDFLRQDOHVGHGHUHFKRS~EOLFR\DDTXHOODVRWURVRUJDQLVPRVTXH HMHU]DQSRWHVWDGHVS~EOLFDVGHVREHUDQtDRDGPLQLVWUDWLYDV7RGDVHVWDVHQWLGDGHV FDUHFHUtDQSRUORWDQWRGHFDSDFLGDGSDUDVHUSDUWHSDVLYDHQORVSURFHVRVSHQDOHV VLQSHUMXLFLRGHTXHVXHUUyQHDLPSXWDFLyQODVIDFXOWDVHSDUDSHUVRQDUVHHQHOSURFHVR )*(&LUFXODUS 1R FDEH HQWHQGHU SRU OR WDQWR FRPR VRVWLHQH *Ï0(= &2/20(5 - / ³(O HQMXLFLDPLHQWR FULPLQDO GH XQD SHUVRQD MXUtGLFD«RE FLW SS TXH OD SHUVRQD MXUtGLFD HV SDUWH HQ IRUPD HVSLULWXDO R YLUWXDO SRU HO KHFKR GH TXH VX DFWXDFLyQ UHTXLHUH GH XQD SHUVRQD ItVLFD (VWH WLSR GH DILUPDFLRQHV SXHGHQ RVFXUHFHU HO KHFKR GH TXH OD DXWpQWLFD SDUWH HV OD SHUVRQD MXUtGLFD \ QR HO UHSUHVHQWDQWHTXHSRUHOODDFW~D &DEH VHxDODU TXH FRQIRUPH D OD DQWHULRU UHGDFFLyQ GHO SUHFHSWR YLJHQWH KDVWD HO GH MXOLR GH \FX\DPRGLILFDFLyQVHSURGXMRSRUODHQWUDGDHQYLJRUGHOD/2GHGHPDU]R\D FLWDGDODVVRFLHGDGHVPHUFDQWLOHVS~EOLFDVTXHHMHFXWDVHQSROtWLFDVS~EOLFDVRSUHVWDVHQVHUYLFLRVGH LQWHUpVHFRQyPLFRJHQHUDOWDPELpQHVWDEDQH[FOXLGDV6LQHPEDUJRODUHJXODFLyQDFWXDOOHVDWULEX\H FDSDFLGDGSDUDVHUSDUWHSDVLYDHQHOSURFHVRSHQDODXQFXDQGRVyORVHOHVSRGUiQLPSRQHUODVSHQDV GH PXOWD H LQWHUYHQFLyQ MXGLFLDO R FXDOHVTXLHUD RWUDV VL VH DSUHFLD TXH KDQ VLGR FUHDGDV FRQ HO SURSyVLWRGHHOXGLUXQDHYHQWXDOUHVSRQVDELOLGDGSHQDODUWTXLQTXLHV&3 &IU08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWSTXHVRVWLHQHTXHHO MXH] WUDV FRQVWDWDU TXH OD HQWLGDG WLHQHSHUVRQDOLGDGMXUtGLFD WHQGUi TXH DQDOL]DU VL WLHQH FDSDFLGDG SDUD VHU SDUWH HQ HO SURFHVR R VL SRU HO FRQWUDULR HVWi H[HQWD GH UHVSRQVDELOLGDG SHQDO H[ DUW TXLQTXLHV&3 154 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD \ DOHJDU VX IDOWD GH FDSDFLGDG TXH GH VHU DSUHFLDGD SRU HO -XH] GHELHUD FRQGXFLU LQGHIHFWLEOHPHQWHDGHFODUDUQXORHODFWRLQLFLDOGHLPSXWDFLyQ (OiPELWRREMHWLYRGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV\ VXOLPLWDGDFDSDFLGDGSDUDVHUSDUWH 3RURWUDSDUWHHVSUHFLVRUHFRUGDUTXHDTXHOODVHQWLGDGHVTXHUHVSRQGHQSHQDOPHQWH QRORKDFHQSRUODJHQHUDOLGDGGHORVGHOLWRVWLSLILFDGRVHQHO&3VLQRWDQVyORSRU DOJXQRV GH HOORV &RPR FRQVHFXHQFLD GH WDO GHOLPLWDFLyQ REMHWLYD GHO iPELWR GH UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVQRVHSXHGHDILUPDUTXHHVWDVWHQJDQ FDSDFLGDG SDUD VHU SDUWH SDVLYD HQ HO SURFHVR VLQ UHDOL]DU FLHUWDV PDWL]DFLRQHV (Q HVWDOtQHDHOOLVWDGRnumerus clausus GHGHOLWRVLPSXWDEOHVDODVSHUVRQDVMXUtGLFDV KDFRQGXFLGRD*,0(126(1'5$DDILUPDUTXH³la capacidad para ser parte y de actuación procesal penal de las personas jurídico-privadas es relativa o limitada a la presunta comisión de los referidos delitos´(OPRWLYRHVTXHVHJ~QVHGLVSRQH HQHO&3QRWRGDYLQFXODFLyQGHXQDSHUVRQDMXUtGLFDFRQXQKHFKRGHOLFWLYRUHVXOWD SHQDOPHQWHUHOHYDQWH\SRUORWDQWRODVHQWLGDGHVFROHFWLYDVVyORWHQGUtDQFDSDFLGDG SDUDVHUSDUWHHQDTXHOORVSURFHVRVTXHHQMXLFLHQXQGHOLWRSRUHOTXHVHJ~QHO&3 SXHGDQUHVSRQGHU (VWDOLVWDGHGHOLWRVTXH\DKDVLGRUHIHULGDHQHODSGRGHOHStJUDIH,,UHODWLYRDO iPELWR REMHWLYR GHO VLVWHPD GH UHVSRQVDELOLGDG SHQDO UHVSRQGH WDO \ FRPR VH FRPHQWyut supra DXQDRSFLyQOHJLVODWLYD$VtSXHVDORODUJRGH3DUWH(VSHFLDOHO OHJLVODGRUKDLGRLQWURGXFLHQGRHQGHWHUPLQDGDVILJXUDVGHOLFWLYDVXQQXHYRDUWtFXOR RXQDSDUWDGRVHJ~QHOFXDOODVSHUVRQDVMXUtGLFDVGHEHUiQVHUFRQGHQDGDV\VHOHV GHEHUi LPSRQHU XQD GHWHUPLQDGD SHQD FXDQGR GH DFXHUGR FRQ OR HVWDEOHFLGR HQ HO DUWELV&3SXHGDQVHUFRQVLGHUDGDVUHVSRQVDEOHVSRUHOGHOLWRHQFXHVWLyQ 3RUORWDQWRIXHUDGHHVHHOHQFRGHGHOLWRVVHOHFFLRQDGRVSRUHOOHJLVODGRUODSHUVRQD MXUtGLFD QR SXHGH VHU VXMHWR SDVLYR GHO SURFHVR SHQDO FRQ OR TXH FDUHFHUtD GH FDSDFLGDGSDUDVHUSDUWH&RPRFRQVHFXHQFLDGHHVWDFDSDFLGDGOLPLWDGDXQFDPELR HQ OD FDOLILFDFLyQ MXUtGLFD GH ORV KHFKRV TXH SRGUtD WHQHU OXJDU GXUDQWH OD IDVH GH LQVWUXFFLyQRLQFOXVRWUDVODSUiFWLFDGHODVSUXHEDVHQHOMXLFLRRUDOSRGUtDSURYRFDU XQD LQFDSDFLGDG VREUHYHQLGD SDUD VHU SDUWH TXH FRQGXFLUtD DO VREUHVHLPLHQWR GHO SURFHVRHQUHODFLyQFRQODHQWLGDGRDVXOLEUHDEVROXFLyQ(QHVWHSXQWRFDEHWUDHUD FRODFLyQODVSDODEUDVGH)$,5e1*8,//e1DOVHxDODUTXH³La capacidad para ser condenado en un proceso penal se confunde con la capacidad para delinquir pero ello no evita que, por razones del mecanismo de seguridad que el proceso supone, 8QVXSXHVWRVLPLODUSODQWHDED6(55$'20Ë1*8(=0Estudios de Derecho Procesal$ULHO %DUFHORQD S HVSHFXODQGR VREUH TXp GHEHUtD RFXUULU VL HO MXH] SRU LJQRUDQFLD GLFWDVH XQ DXWRGHSURFHVDPLHQWRFRQWUDXQDSHUVRQDMXUtGLFDDUJXPHQWDQGRTXHGLFKRDXWRVHUtDUDGLFDOPHQWH QXORHQFXDQWRQRVHUtDVXVFHSWLEOHGHSURGXFLUHIHFWRVMXUtGLFRVVLELHQSUHFLVDQGRDOPLVPRWLHPSR TXH QR SRU HOOR VH SRGUtD QHJDU D OD SHUVRQD MXUtGLFD SURFHVDGD OD DSWLWXG SDUD FRPSDUHFHU HQ HO SURFHVRSHQDO\UHDOL]DUHQORVPLVPRVDFWRVWHQGHQWHVDGHVYLUWXDUHVHMXLFLRGHLPSXWDFLyQ *,0(126(1'5$9Derecho Procesal penal, $UDQ]DGL&LYLWDV1DYDUUDS %$521$9,/$56³/DSHUVRQDMXUtGLFDFRPRUHVSRQVDEOHSHQDO«REFLWS 155 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO dicha persona pueda y deba “ser imputada” aunque, con la prueba de su inimputabilidad –establecida, como se ha dicho, en el mismo proceso y no fuera de él- el proceso termine sin condena, por falta de este presupuesto´ (QGHILQLWLYDFDEHHQWHQGHUTXHODSHUVRQDMXUtGLFDVyORUHVXOWDLPSXWDEOH\SRUOR WDQWRVyORWLHQHFDSDFLGDGSDUDVHUSDUWHSDVLYDHQHOSURFHVRSHQDOHQUHODFLyQFRQ GHWHUPLQDGRVGHOLWRV$XQTXHWDODILUPDFLyQSRGUtDFKRFDUFRQHOHQWHQGLPLHQWRGH OD FDSDFLGDG SDUD VHU SDUWH FRPR DSWLWXG genérica \ abstracta SDUD RFXSDU WDO SRVLFLyQ HQ FXDOHVTXLHUD SURFHVRV KD\ TXH WRPDU HQ FRQVLGHUDFLyQ TXH D HVWRV HIHFWRVHOSURFHVRSHQDOHVHQFLHUWRPRGRSHFXOLDUHQWDQWRTXHODGHWHUPLQDFLyQ GH TXLpQ SXHGH VHU SDUWH GHSHQGH GH XQD GHFLVLyQ UHODWLYDPHQWH GLVFUHFLRQDO GHO OHJLVODGRU (Q HVWH VHQWLGR SRU HMHPSOR ORV PHQRUHV GH DxRV QR UHVSRQGHQ SHQDOPHQWH\SRUORWDQWRFDUHFHQGHFDSDFLGDGSDUDVHUSDUWHSDVLYDHQXQSURFHVR SHQDO6LQHPEDUJRXQDPRGLILFDFLyQOHJLVODWLYDUHEDMDQGRODHGDGSHQDOVXSRQGUtD UHFRQRFHUOHV FDSDFLGDG SDUD VHU SDUWH < VL HVD UHGXFFLyQ GH OD HGDG SHQDO VH SURGXMHVH VyOR SDUD FLHUWRV GHOLWRV SRGUtD SODQWHDUVH DO LJXDO TXH RFXUUH FRQ ODV SHUVRQDVMXUtGLFDVTXHORVPLVPRVRVWHQWDVHQXQDFDSDFLGDGSDUDVHUSDUWHOLPLWDGDD FLHUWDVILJXUDVGHOLFWLYD (OiPELWRVXEMHWLYRGHODUHVSRQVDELOLGDGSHQDO\ODSHUVRQDOLGDGMXUtGLFD FRPRFULWHULRGHWHUPLQDQWH (O QXHYR VLVWHPD GH UHVSRQVDELOLGDG SHQDO WLHQH FRPR VXMHWRV GHVWLQDWDULRV D ODV HQWLGDGHV TXH KD\DQ DGTXLULGR SHUVRQDOLGDG MXUtGLFD FRQIRUPH D 'HUHFKR HQ WDQWR TXH HO bis &3 VH UHILHUH H[SUHVDPHQWH D ODV SHUVRQDV MXUtGLFDV 6yOR D WDOHV HQWLGDGHVHQWDQWRTXHFXHQWHQFRQSHUVRQHUtDMXUtGLFDFDEHLPSXWDUUHVSRQVDELOLGDG SHQDO HQ VHQWLGR HVWULFWR \ SRU HQGH VyOR pVWDV UHVXOWDQ SDVLEOHV GH DXWpQWLFDV SHQDV'HKHFKRSDUDODV³empresas, organizaciones, grupos o cualquier otra clase de entidades o agrupaciones de personas´ FDUHQWHV GH SHUVRQDOLGDG VH PDQWLHQH HO VLVWHPDGHFRQVHFXHQFLDVDFFHVRULDVSUHYLVWRHQHODUW&3 (OOHJLVODGRUKDRSWDGRWDQWRHQOD/2GHGHMXQLRFRPRHQODSRVWHULRU PRGLILFDFLyQ SURGXFLGD SRU OD /2 GH GH PDU]R DPEDV FLWDGDV SRU PDQWHQHU HVWH GREOH UpJLPHQ GH LPSXWDFLyQ D WUDYpV GH OD YLJHQFLD GH ODV FRQVHFXHQFLDV DFFHVRULDV FRPR ODV VDQFLRQHV DSURSLDGDV SDUD ORV HQWHV VLQ Teoría general del Derecho…REFLWS6LELHQHOFLWDGRDXWRUHVWiSHQVDQGRHQHOFDVRGHO ORFR FRQWUD HO FXDO VH SURFHGH KDVWD TXH VH SUXHED VX LQLPSXWDELOLGDG QR HV PHQRV FLHUWR TXH ODV SHUVRQDV MXUtGLFDV HQ UHODFLyQ FRQ ORV GHOLWRV QR LQFOXLGRV HQ HVD OLVWD WDVDGD FRQWLQ~DQ VLHQGR LQLPSXWDEOHVFRPRORHUDQDQWHVGHTXHVHUHJXODVHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV HQQXHVWURRUGHQDPLHQWR (Q HVWH VHQWLGR GLVSRQH HO ELV &3 TXH ³« las personas jurídicas serán penalmente responsables «´ VLQ TXH TXHSD LQWHUSUHWDU H[WHQVLYDPHQWH ODV QRUPDV SHQDOHV SDUD DPSOLDU OD UHVSRQVDELOLGDGDRWURVHQWHVVLQSHUVRQDOLGDG (Q ,WDOLD VLQ HPEDUJR HO SURSLR WtWXOR GHO ' /JV TXH UHJXOD HVWD FXHVWLyQ VH UHILHUH D OD UHVSRQVDELOLGDGDGPLQLVWUDWLYDGHODVSHUVRQDVMXUtGLFDVODVVRFLHGDGHV\ODVDVRFLDFLRQHVSULYDGDVGH SHUVRQDOLGDGMXUtGLFD 156 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SHUVRQDOLGDGDSHVDUGHODVGLILFXOWDGHVFRQVWDWDGDVHQHOVHQRGHODGRFWULQDSHQDO SDUDGHWHUPLQDUVXQDWXUDOH]DMXUtGLFD\VXVFULWHULRVGHLPSRVLFLyQ(VWRV\RWURV REVWiFXORV WDOHV FRPR OD H[FHVLYD JUDYHGDG GH ODV UHIHULGDV FRQVHFXHQFLDV DFFHVRULDVODLQH[LVWHQFLDGHXQSURFHGLPLHQWRUHJXODGRSDUDVXLPSRVLFLyQRODIDOWD GH FXOWXUD GH ORV MXHFHV HVSDxROHV HQ OR TXH D OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV VH UHILHUH VH KDQ YLVWRUHIOHMDGRV HQ VX SUiFWLFD LQDSOLFDFLyQ SRU SDUWHGHORVWULEXQDOHVGHMXVWLFLD (Q WRGR FDVR OD UHIHUHQFLD H[SUHVD GHO DUW ELV &3 D ODV SHUVRQDV MXUtGLFDV \ OD LPSRVLELOLGDGGHDSOLFDUH[WHQVLYDRDQDOyJLFDPHQWHODVQRUPDVSHQDOHVMXQWRFRQHO HVSHFtILFR UpJLPHQ SUHYLVWR HQ HO DUW SDUD ORV HQWHV VLQ SHUVRQDOLGDG QR GHMD OXJDU D GXGDV VREUH HO KHFKR GH TXH OD QXHYD UHJXODFLyQ VH OLPLWD D HQWHV con personalidad jurídicaH[FOX\pQGRVHODVHQWLGDGHVDODVTXHODOH\QRKD\DFRQFHGLGR HVD FXDOLGDG DXQ FXDQGR SXGLHUDQ WHQHU DSDULHQFLD GH WDO $ HOOR FRQGXFH LQH[RUDEOHPHQWH XQD LQWHUSUHWDFLyQ OLWHUDO H KLVWyULFD HQ WDQWR TXH HVD KD VLGR OD LQHTXtYRFDYROXQWDGGHOOHJLVODGRUFODUDPHQWHSODVPDGDHQODOHWUDGHODUHJXODFLyQ OHJDO $KRUD ELHQ HO PDQWHQLPLHQWR GH HVWDV SHFXOLDUHV VDQFLRQHV SDUD ORV HQWHV VLQ SHUVRQDOLGDGMXUtGLFDDGHPiVGHLPSOLFDUFLHUWDVLQFRQJUXHQFLDVVLVWHPiWLFDVREOLJD DXQDUHIOH[LyQVREUHODSDUWLFLSDFLyQTXHHQVXFDVRGHEDQWHQHUWDOHVHQWLGDGHVHQ HOSURFHVRSHQDOHQHOTXHVHGHFLGHVREUHODLPSRVLFLyQGHWDOHVVDQFLRQHV(QHVWH VHQWLGRHVSUHFLVRDGYHUWLUTXHHQODGHILQLFLyQGHSDUWHSURFHVDOQRUPDOPHQWHVH KDFH UHIHUHQFLDDDTXHOORVVXMHWRVTXHUHVXOWDQDIHFWDGRVSRUODUHVROXFLyQILQDOGHO SURFHVR$GHPiV*Ï0(=25%$1(-$DILUPDGHIRUPDWDMDQWHTXH³en ninguna circunstancia es admisible juzgar en la sentencia a quien no haya sido personalmente designado como sujeto pasivo de la acción´DORTXHDxDGHTXH³a todo inculpado corresponde, por el hecho de serlo (…) en un sentido formal, la posición jurídica de parte 8QSODQWHDPLHQWRGHODVSULQFLSDOHVFXHVWLRQHVSUREOHPiWLFDV\UHVXPHQGHODVSRVWXUDVGRFWULQDOHV DOUHVSHFWRVHSXHGHYHU=Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLW SS $Vt PLVPR HQ (&+$55, &$6, ) - Sanciones a personas jurídicas…RE FLW SS REUDHQODTXHDGHPiVVHDQDOL]DQODVFXHVWLRQHVSURFHVDOHVUHODWLYDVDODLPSRVLFLyQGHODV FRQVHFXHQFLDV DFFHVRULDV SS $Vt PLVPR HO GHEDWH GRFWULQDO WDPELpQ KD VXUJLGR HQ DTXHOORV SDtVHV LEHURDPHULFDQRV HQ ORV TXH VH KD LPSODQWDGR HO VLVWHPD GH ODV FRQVHFXHQFLDV DFFHVRULDVFRPRSRUHMHPSORHQ3HU~(QHVWHVHQWLGRYHU/Ï3(=:21*56³$FHUFDGHODGH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV 'HWHUPLQDFLyQ GH OD QDWXUDOH]D MXUtGLFD GH ODV FRQVHFXHQFLDVDFFHVRULDV¢VDQFLyQSHQDORPHGLGDDGPLQLVWUDWLYD"´GLVSRQLEOHHQ ZZZDOIRQVR]DPEUDQRFRPGRFWULQDBSHQDOUHVSRBSMXULGLFDVGRF~OWLPDFRQVXOWD 8QDQiOLVLVH[KDXVWLYRVREUHODHVFDVDDSOLFDFLyQGHODVFRQVHFXHQFLDVDFFHVRULDVSRUORVWULEXQDOHV VH SXHGH YHU HQ 6,/9$ 6È1&+(= - 0 ³/D DSOLFDFLyQ MXGLFLDO GH ODV FRQVHFXHQFLDV DFFHVRULDV«REFLWSS=Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«RE FLWS &IU%$521$9,/$56³/DSHUVRQDMXUtGLFDFRPRUHVSRQVDEOHSHQDO«REFLWSS (Q HVWH VHQWLGR 6(55$ '20Ë1*8(= 0 ³3UHFLVLRQHV HQ WRUQR D ORV FRQFHSWRV GH SDUWH FDSDFLGDG SURFHVDO UHSUHVHQWDFLyQ \ OHJLWLPDFLyQ´ Justicia: Revista de Derecho Procesal, Q~P SSSGHILQHDODVSDUWHVFRPR³los sujetos esenciales del proceso, designados activa o pasivamente en su acto inicial, o comparecidos en nombre o interés propio en su curso, que resultan afectados por la resolución final del proceso´ *Ï0(=25%$1(-$(Comentarios a la Ley…REFLW S 157 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 'LFKRHVWR\WRPDQGRHQFRQVLGHUDFLyQTXHORVHQWHVVLQSHUVRQDOLGDGDORVTXHVH SUHWHQGD LPSRQHU XQD FRQVHFXHQFLD DFFHVRULD YDQ D YHUVH LUUHPHGLDEOHPHQWH DIHFWDGRV SRU OD UHVROXFLyQ ILQDO GHO SURFHVR KDEUi TXH GHWHUPLQDU VL KDQ GH VHU OODPDGRVDOSURFHVRFRPRVXMHWRVSDVLYRVRSDUWHVIRUPDOHV\VREUHWRGRFXiOKD GH VHU VX HVWDWXWR MXUtGLFR SURFHVDO \ VXV SRVLELOLGDGHV GH LQWHUYHQLU HQ ODV DFWXDFLRQHV SURFHVDOHV \D VHD HQ FDOLGDG GH SDUWHV \D VHD HQ FDOLGDG GH WHUFHURV DIHFWDGRVSRUODUHVROXFLyQMXGLFLDOGHILQLWLYD /DGHILQLFLyQGHSHUVRQDMXUtGLFDDHIHFWRVSHQDOHV 0iV DOOi GH OD GLVFXWLEOH LGRQHLGDG GHO FULWHULR GH OD SHUVRQDOLGDG MXUtGLFD FRPR IRUPDGHGHWHUPLQDUTXpVXMHWRVGHEHQUHVSRQGHUSHQDOPHQWH\SRUORWDQWRFXiOHV SXHGHQ RFXSDU OD SRVLFLyQ GH SDUWH SDVLYD GHO SURFHVR SHQDO FRQ WRGR OR TXH HOOR FRQOOHYD HQ WpUPLQRV GH GHUHFKRV \ JDUDQWtDV DWHQGLHQGR D OD UHJXODFLyQ SHQDO SRVLWLYD VH KDFH QHFHVDULR GHILQLU OR TXH KD GH HQWHQGHUVH SRU SHUVRQD MXUtGLFD D HVWRVHIHFWRV (O &3 QR DSRUWD XQD GHILQLFLyQ GH SHUVRQD MXUtGLFD D HIHFWRV SHQDOHV SRU OR TXH REOLJDDOLQWpUSUHWHDUHFXUULUDOFRQFHSWRH[WUDSHQDOVLQTXHTXHSDQLQWHUSUHWDFLRQHV H[WHQVLYDVQLDQDOyJLFDVSDUDDSOLFDUHOUpJLPHQGHUHVSRQVDELOLGDGSHQDODUHDOLGDGHV VRFLDOHV R HFRQyPLFDV VLPLODUHV SHUR FDUHQWHV GH SHUVRQDOLGDG MXUtGLFD GH DFXHUGR FRQODOHJLVODFLyQFLYLORPHUFDQWLODSOLFDEOH&DEHHQWHQGHUTXHHODUWELV&3 FRQVWLWX\H XQD QRUPD SHQDO HQ EODQFR TXH VH UHILHUH D OD SHUVRQD MXUtGLFD VLQ GHOLPLWDUTXpKDGHHQWHQGHUVHSRUWDO$VtSXHVHVQHFHVDULRDFXGLUDOFRQFHSWRGH SHUVRQD MXUtGLFD FRQVROLGDGR \ GHILQLGR HQ RWUDV UDPDV GHO RUGHQDPLHQWR SDUD GHOLPLWDU HO iPELWR VXEMHWLYR GH HVWD UHIRUPD SHQDO TXH KD VXSXHVWR HO GHUUXPEDPLHQWR GHILQLWLYR GHO SULQFLSLR societas delinquere non potest. (Q HVWD OtQHDSDUDREWHQHUHOFRQFHSWRGHSHUVRQDMXUtGLFDGHSHUILOHVVLQGXGDPiVDPSOLRV TXHORVVHxDODGRVHQHODUW&3TXHGHILQHORTXHKDGHHQWHQGHUVHSRUVRFLHGDG HQUHODFLyQFRQORVGHOLWRVVRFLHWDULRVVHKDFHSUHFLVDXQDUHPLVLyQDODOHJLVODFLyQ FLYLO\PHUFDQWLODUW&&DUW&&R\DUWV\75/6& 6HJ~QORHVWDEOHFLGRHQHO&&VRQSHUVRQDVMXUtGLFDVODVFRUSRUDFLRQHVDVRFLDFLRQHV \ IXQGDFLRQHV GH LQWHUpV S~EOLFR UHFRQRFLGDV SRU OD OH\ GHVGH TXH FRQ DUUHJOR D GHUHFKR KXELHVHQ TXHGDGR YiOLGDPHQWH FRQVWLWXLGDV ( LJXDOPHQWH RVWHQWDQ WDO FRQGLFLyQODVDVRFLDFLRQHVGHLQWHUpVSDUWLFXODUFLYLOHVPHUFDQWLOHVRLQGXVWULDOHVD (VWDFXHVWLyQVHUiREMHWRGHHVWXGLRHQHODSGRGHOSUHVHQWHHStJUDIH &IU'23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWS &IU %$521$ 9,/$5 6 ³/D SHUVRQD MXUtGLFD FRPR UHVSRQVDEOH SHQDO«RE FLW S TXLHQ VXJLHUH DFXGLU D OD WHRUtD MXUtGLFD JHQHUDO GHO GHUHFKR GH OD SHUVRQDOLGDG SDUD FRPSOHWDU OD QRUPD SHQDO 6HxDODHVWHSUHFHSWRTXH³a los efectos de este capítulo se entiende por sociedad toda cooperativa, Caja de Ahorros, mutua, entidad financiera o de crédito, fundación, sociedad mercantil o cualquier otra entidad de análoga naturaleza que para el cumplimiento de sus fines participe de modo permanente en el mercado´ )*(&LUFXODUS 158 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD ODVTXHODOH\FRQFHGDSHUVRQDOLGDGSURSLDLQGHSHQGLHQWH GH OD GH FDGD XQR GH ORV DVRFLDGRVDUW&&(QGHILQLWLYDVHUiHORUGHQDPLHQWRMXUtGLFRHOHQFDUJDGRGH UHJXODUVXFRQVWLWXFLyQ\GHUHFRQRFHUOHVSHUVRQDOLGDGMXUtGLFDVLQTXHSRUORWDQWR XQDHQWLGDGSXHGDRVWHQWDUWDOFRQGLFLyQDOPDUJHQGHODOH\\WHQLHQGRFRPRUHJOD JHQHUDOODLQVFULSFLyQHQHO5HJLVWURFRUUHVSRQGLHQWHHILFDFLDFRQVWLWXWLYD 3RURWUDSDUWHKD\TXHWRPDUHQFRQVLGHUDFLyQTXHHQHOFDVRGHTXHHOSURFHVRVH GLULMDFRQWUDXQDHQWLGDGH[WUDQMHUDTXHGHEDVHUHQMXLFLDGDHQ(VSDxDDHIHFWRVGH FRPSUREDU VL OD PLVPD RVWHQWD SHUVRQDOLGDG MXUtGLFD KDEUi TXH HVWDU D VX OH\ QDFLRQDO TXH UHJLUi HQ OR UHODWLYR D VX FRQVWLWXFLyQ \ D VX FDSDFLGDG DUW && (V SUHFLVR VHxDODU HQ HVWH SXQWR TXH OD FRQVXOWD GHO 'HUHFKR H[WUDQMHUR SXHGHUHSRUWDUVROXFLRQHVGHFRPSOHMRHQFDMH3RUSRQHUXQHMHPSORHQHO'HUHFKR DOHPiQ H[LVWHQ IyUPXODV VRFLHWDULDV FRPR OD Offene HandelsGesellschaft, HTXLYDOHQWHDQXHVWUDVRFLHGDGFROHFWLYDHQFXDQWRDVXUpJLPHQGHUHVSRQVDELOLGDG\ HOGHVXVVRFLRVSHURTXHIRUPDOPHQWHQRRVWHQWDSHUVRQDOLGDGMXUtGLFD 3RU~OWLPRFDEHVHxDODUTXHDOHULJLUVHODRVWHQWDFLyQGHSHUVRQDOLGDGMXUtGLFDHQXQ UHTXLVLWR GHWHUPLQDQWH GH OD SRVLELOLGDG GH VHU UHVSRQVDEOH SHQDO \ SRU HQGH GH RFXSDUODSRVLFLyQGHSDUWHSDVLYDHQXQSURFHVRSXHGHVHUQHFHVDULRUHDOL]DUFLHUWDV FRPSUREDFLRQHV SDUD FRQVWDWDU VL XQD GHWHUPLQDGD HQWLGDG RVWHQWD SHUVRQDOLGDG MXUtGLFD DQWHV GH UHDOL]DU QLQJXQD DFWXDFLyQ SURFHVDO IUHQWH D OD PLVPD (Q GHILQLWLYD DO VHU GLVWLQWR HO UpJLPHQ SUHYLVWR SDUD ORV HQWHV FRQ \ VLQ SHUVRQDOLGDG MXUtGLFD \ GHSHQGHU GH WDO FLUFXQVWDQFLD HO TXH XQD HQWLGDG UHVSRQGD SHQDOPHQWH \ RVWHQWHFDSDFLGDGSDUDVHUSDUWHHQXQSURFHVRSHQDOXQDGHODVSULPHUDVGLOLJHQFLDV TXH GHEHUiQ SUDFWLFDUVH HQ HO PDUFR GHO SURFHVR FXDQGR H[LVWDQ GXGDV VREUH WDO H[WUHPR LUi RULHQWDGD D YHULILFDU VL OD HQWLGDG D OD TXH VH SUHWHQGH MX]JDU WLHQH SHUVRQDOLGDGMXUtGLFD$WDOILQUHVXOWDUtDQSDUWLFXODUPHQWH~WLOHVORVPDQGDPLHQWRV GLULJLGRV DO 5HJLVWUR FRUUHVSRQGLHQWH HQ HO TXH OD HQWLGDG HQ FXHVWLyQ GHELHUD KDOODUVHLQVFULWD /D H[FOXVLyQ GH OD $GPLQLVWUDFLyQ \ GH RWUDV SHUVRQDV MXUtGLFDV GH QDWXUDOH]DS~EOLFD $KRUDELHQFRPR\DVHDSXQWyut supra, QRWRGDVODVSHUVRQDVMXUtGLFDVVRQSDVLEOHV GHSHQDVVLQRTXHDOJXQDVGHHOODVVHHQFXHQWUDQH[SUHVDPHQWHH[FOXLGDVGHOFLWDGR UpJLPHQ GH UHVSRQVDELOLGDG SRU GLVSRVLFLyQ OHJDO (Q SDUWLFXODU HO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO GHMDUtD IXHUD GH VX iPELWR GH DSOLFDFLyQ DO (VWDGR D ODV (QHVWHVHQWLGRHQUHODFLyQFRQODVVRFLHGDGHVGHFDSLWDOODOH\VHxDODTXH³Con la inscripción la sociedad adquirirá la personalidad jurídica que corresponda al tipo social elegido´DUW75/6& $Vt VH GHSUHQGH GH OD OLWHUDOLGDG GHO FLWDGR SUHFHSWR DO GLVSRQHU TXH ³la ley personal correspondiente a las personas jurídicas es la determinada por su nacionalidad, y regirá en todo lo relativo a capacidad, constitución, representación, funcionamiento, transformación, disolución y extinción´9pDVHWDPELpQ3e5(=*,/-³(OSURFHVRSHQDOFRQWUD«REFLWS)*(&LUFXODU S &IU (67(%$1 '( /$ 526$ ) ³&RPSHWHQFLD LQWHUQDFLRQDO GH ORVWULEXQDOHV HVSDxROHV«RE FLWS 159 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO $GPLQLVWUDFLRQHV 3~EOLFDV WHUULWRULDOHV H LQVWLWXFLRQDOHV D ORV 2UJDQLVPRV 5HJXODGRUHV D ODV $JHQFLDV \ (QWLGDGHV 3~EOLFDV (PSUHVDULDOHV D ODV RUJDQL]DFLRQHV LQWHUQDFLRQDOHV GH GHUHFKR S~EOLFR \ D DTXHOODV RWUDV TXH HMHU]DQ SRWHVWDGHVS~EOLFDVGHVREHUDQtDRDGPLQLVWUDWLYDV DUWTXLQTXLHV&3 (Q SULPHU OXJDU FDEH VHxDODU TXH XQD YH] TXH VH RSWD SRU H[LJLU UHVSRQVDELOLGDG SHQDO D ODV SHUVRQDV MXUtGLFDV ODV H[FOXVLRQHV GH DOJXQDV GH HOODV GHEHQ GH HVWDU GHELGDPHQWH MXVWLILFDGDV H LQWHUSUHWDUVH UHVWULFWLYDPHQWH SDUD HYLWDU SRU XQ ODGR VLWXDFLRQHV GLVFULPLQDWRULDV \ SRU RWUR OD FUHDFLyQ GH iPELWRV GH LPSXQLGDG TXH SXHGHQVHUXVDGRVSDUDFDQDOL]DUODDFWLYLGDGGHOLFWLYD(VWDSXHGHVHUODFDXVDGHO FDPELRGHFULWHULRGHOOHJLVODGRUTXHLQLFLDOPHQWHH[FOXtDDORVSDUWLGRVSROtWLFRVD ORVVLQGLFDWRV\DODVVRFLHGDGHVPHUFDQWLOHVHVWDWDOHVGHOUpJLPHQGHUHVSRQVDELOLGDG SHQDO SHUR TXH DFWXDOPHQWH ORV FRQWHPSOD FRPR HQWLGDGHV SRWHQFLDOHV UHVSRQVDEOHVVLELHQOLPLWDQGRHQHOFDVRGHODVVRFLHGDGHVPHUFDQWLOHVHVWDWDOHVVX SHQDOLGDGDODPXOWD\ODLQWHUYHQFLyQMXGLFLDODUWTXLQTXLHV&3 (VWDVXHUWHGHH[FOXVLyQJHQHUDOL]DGDGHODV$GPLQLVWUDFLRQHVS~EOLFDV\GHDOJXQRV RWURVHQWHVFRQSHUVRQDOLGDGMXUtGLFDGLVSXHVWDHQODOH\SHQDOUHVXOWDFULWLFDEOHSRU VXLQFRQVLVWHQFLD\VXIDOWDGHFODULGDGHQWDQWRTXHQRRIUHFHXQFULWHULRWDMDQWHGH H[FOXVLyQ LQWURGXFLHQGR DQILERORJtDV \ UHSHWLFLRQHV /D GHIHFWXRVD WpFQLFD OHJLVODWLYD TXH VH UHIOHMD HQ WDO GLVSRVLFLyQ GLILFXOWD OD GHWHUPLQDFLyQ GH ORV SRWHQFLDOHVUHVSRQVDEOHVSHQDOHV\SRUHQGHGHDTXHOORVVXMHWRVFRQFDSDFLGDGSDUD VHU SDUWH SDVLYD HQ XQ SURFHVR SHQDO (Q HVWH VHQWLGR VH KD OOHJDGR D GHFLU TXH QR WLHQHVHQWLGRLUGHOLPLWDQGRHOFRQWHQLGRGHFDGDXQRGHORVFRQFHSWRVHQWDQWRTXH H[LVWHQ GXSOLFLGDGHV DPELJHGDGHV \ DXVHQFLDV VLHQGR HO FULWHULR JHQHUDO OD H[FOXVLyQ GH ³cualquier entidad, organismo, agencia o institución pública, con independencia de su modelo organizativo, estructura y funcionamiento o su sometimiento al Derecho privado, siempre que sus funciones se vinculen con un interés público que sea necesario preservar, que, en definitiva, debe ser el criterio teleológico de interpretación´$SHVDUGHHOORHQHVWHDSGRVHLQWHQWDUiSUHFLVDU HQODPHGLGDGHORSRVLEOHTXpFRQFUHWDVSHUVRQDVMXUtGLFDVUHVSRQGHQSHQDOPHQWH\ FXiOHV QR SURFXUDQGR GRWDU GH FRQWHQLGR HVSHFtILFR D FDGD XQD GH ODV H[FOXVLRQHV FRQWHQLGDVHQHOFLWDGRDUWELVTXLQTXLHV&3 /D SULPHUD H[FOXVLyQ TXH VH VHxDOD HV OD GHO (VWDGR (VWD H[FHSFLyQ VLHQGR HO (VWDGRHOWLWXODUGHOius puniendi, HVWRHVTXLHQPRQRSROL]DGHQWURGHXQWHUULWRULROD (QHVWHVHQWLGRHO$$16DODGHOR3HQDO6HFFLyQQ~PGHGHGLFLHPEUHGH LQGLFDED OR VLJXLHQWH ³No hay que olvidar que el artículo 31 bis 5 CP DFWXDOPHQWH HO DUW TXLQTXLHV&3es una exclusión a la panorámica general de atribución de responsabilidad penal a las personas jurídicas, con lo que, hay que interpretarlo de forma restrictiva´ &IU)(,-226È1&+(=%-³/DSHUVRQDMXUtGLFDFRPRVXMHWRGHLPSXWDFLyQMXUtGLFRSHQDO´HQ 0%DMR)HUQiQGH]%-)HLMRR6iQFKH]&*yPH]-DUD'tH]Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal$UDQ]DGL1DYDUUDSSS (VWDH[FOXVLyQVHUHFRJHHQDOJXQDV'LUHFWLYDV\'HFLVLRQHV0DUFRGHOD8(HQODTXHVHGHILQHD ODV SHUVRQDV MXUtGLFDV FRPR DTXHOODV TXH JRFHQ GH WDO UpJLPHQ VHJ~Q HO 'HUHFKR QDFLRQDO FRQ H[FHSFLyQ H[SUHVD GH ORV (VWDGRV (QWUH ODV TXH UHFRJHQ WDO GLVSRVLFLyQ FDEH UHIHULU D PRGR GH HMHPSOROD'0-$,GHO&RQVHMRGHGHPD\RGHVREUHHOIRUWDOHFLPLHQWRGHOD SURWHFFLyQSRUPHGLRGHVDQFLRQHVSHQDOHV\GHRWURWLSRFRQWUDODIDOVLILFDFLyQGHPRQHGDFRQPLUDV 160 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD YLROHQFLD ItVLFD OHJtWLPD FRPR PHGLR GH GRPLQDFLyQ UHVXOWD FXDQGR PHQRV UD]RQDEOH H LQFOXVR FDEH HQWHQGHU TXH REOLJDGD SDUD HO OHJLVODGRU 6HUtD XQ FRQWUDVHQWLGR TXH HO (VWDGR SXGLHVH HMHUFHU HO SRGHU GH SHQDU GHO TXH HV PRQRSyOLFDPHQWHWLWXODUFRQWUDVtPLVPRVRPHWLpQGRVHDXQSURFHVRFRQGXFLGRSRU yUJDQRV HVWDWDOHV 3RU RWUD SDUWH OD SHUVRQDOLGDG GHO (VWDGR HQ VX FRQMXQWR HV VyOR DGPLVLEOHHQHOVHQRGHODFRPXQLGDGGHORV(VWDGRVPLHQWUDVTXHODH[LJHQFLDGH UHVSRQVDELOLGDG D XQ (VWDGR VREHUDQR HV XQD FXHVWLyQ SURSLD GHO 'HUHFKR ,QWHUQDFLRQDO 3~EOLFR HQ WDQWR TXH SRU UHVSHWR D OD VREHUDQtD QDFLRQDO GH ORV (VWDGRVQLQJXQD1DFLyQVREHUDQDSXHGHMX]JDUSHQDOPHQWHDRWUD'HKHFKRIUHQWH D OD &,'+ \ HO 7('+ TXH SXHGHQ H[LJLU UHVSRQVDELOLGDG LQWHUQDFLRQDO TXH QR SHQDO D ORV (VWDGRV TXH KDQ DFHSWDGR VX MXULVGLFFLyQ OD 73, TXH HQMXLFLD UHVSRQVDELOLGDGHVGHQDWXUDOH]DFULPLQDOVyORMX]JDDLQGLYLGXRV(QHVWHVHQWLGRHQ HO DUW (VWDWXWR GH 5RPD VH VHxDOD HO SULQFLSLR GH OD UHVSRQVDELOLGDG SHQDO LQGLYLGXDO GLVSRQLHQGR TXH OD &RUWH WHQGUi FRPSHWHQFLD UHVSHFWR GH ODV SHUVRQDV QDWXUDOHVDUWORFXDOQRDIHFWDUiDODUHVSRQVDELOLGDGGHO(VWDGRFRQIRUPHDO 'HUHFKRLQWHUQDFLRQDODUW -XQWR D HVWD SULPHUD H[FOXVLyQ DSDUHFHQ RWUDV UHIHULGDV D FLHUWDV DJUXSDFLRQHV RUJDQL]DFLRQHV R DVRFLDFLRQHV TXH R ELHQ SRU HO FDUiFWHU GH ODV IXQFLRQHV TXH GHVDUUROODQ R ELHQ SRU LQWHJUDUVH HQ OD $GPLQLVWUDFLyQ 3~EOLFD HO OHJLVODGRU KD RSWDGRSRUPDQWHQHUIXHUDGHOD³UXHGDSHQDO´ (Q SULPHU OXJDU VH H[FHSW~DQ ODV $GPLQLVWUDFLRQHV S~EOLFDV WHUULWRULDOHV H LQVWLWXFLRQDOHV (Q GHILQLWLYD FRQ HVWD IyUPXOD VH SUHWHQGH H[FOXLU D OD $GPLQLVWUDFLyQ S~EOLFD TXH SDUD HO 'HUHFKR DGPLQLVWUDWLYR HV XQD SHUVRQD MXUtGLFD \ SRU OR WDQWR UHTXLHUH GH XQD H[FOXVLyQ H[SUHVD SDUD QR YHUVH FRPSUHQGLGD HQ HO UpJLPHQ JHQHUDO GH UHVSRQVDELOLGDG SHQDO 'HVGH RWUR SXQWR GH YLVWD OD $GPLQLVWUDFLyQ 3~EOLFD FRPSUHQGH XQ FRQMXQWR GH HQWLGDGHV DGPLQLVWUDWLYDV HVWR HV GH RUJDQL]DFLRQHV GH QDWXUDOH]D S~EOLFD TXH GHVHPSHxDQ DODLQWURGXFFLyQGHOHXUROD'0-$,GHO&RQVHMRGHGHPD\RGHVREUHODOXFKD FRQWUD HO IUDXGH \ IDOVLILFDFLyQ GH PHGLRV GH SDJR GLVWLQWRV GHO HIHFWLYR '0 -$, GHO &RQVHMR GH GH HQHURGH UHODWLYDD ODSURWHFFLyQ GHO PHGLR DPELHQWH D WUDYpV GHO 'HUHFKR 3HQDO OD '0 -$, GHO &RQVHMR GH GH MXOLR GH UHODWLYD D OD OXFKD FRQWUD OD FRUUXSFLyQHQHOVHFWRUSULYDGROD'0-$,GHO&RQVHMRGHGHRFWXEUHGHUHODWLYD DODOXFKDFRQWUDODGHOLQFXHQFLDRUJDQL]DGD$VtPLVPRWDPELpQVHH[FOX\HH[SUHVDPHQWHDO(VWDGR HQ OD PD\RU SDUWH GH ORV RUGHQDPLHQWRV SHQDOHV TXH UHJXODQ OD UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV 6H SXHGH YHU HQ HVWH VHQWLGR HO DUW &3 IUDQFpV TXH HVWDEOHFH TXH ODV SHUVRQDV MXUtGLFDV FRQ H[FOXVLyQ GHO (VWDGR VRQ SHQDOPHQWH UHVSRQVDEOHV (Q OD PLVPD OtQHD HO DUW ' /JV LWDOLDQR VHxDOD TXH VXV GLVSRVLFLRQHV QR VH DSOLFDQ DO (VWDGR D ORV HQWHV S~EOLFRV WHUULWRULDOHV D ORV RWURV HQWHV S~EOLFRV QR HFRQyPLFRV QL D DTXHOORV TXH GHVDUUROODQ IXQFLRQHV GH UHOHYDQFLDFRQVWLWXFLRQDO :(%(50El político y el científico$OLDQ]D0DGULGS *Ï0(= 720,//2 0 Introducción a la responsabilidad penal…RE FLW S VHxDOD TXH FDUHFHGHVHQWLGRTXHHO(VWDGRVHVDQFLRQHDVtPLVPR *$5&Ë$'((17(55Ë$()(51È1'(=75Curso de derecho administrativo. ,HG &LYLWDV1DYDUUDS (QHVHVHQWLGRVHSXHGHYHU*$5&Ë$'((17(55Ë$()(51È1'(=75Curso de derecho administrativo. ,«RE FLW S GRQGH VH DILUPD TXH ³La personificación de la Administración Pública es así el dato primario y sine qua non del Derecho Administrativo´$VtPLVPROD/2)$*( VHxDOD TXH ³La Administración General del Estado, constituida por órganos jerárquicamente ordenados, actúa con personalidad jurídica única´DUW/2)$*( 161 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO IXQFLRQHV DGPLQLVWUDWLYDV \ GH JHVWLyQ GHO (VWDGR \ TXH WDPELpQ HVWiQ GRWDGDV GH SHUVRQDOLGDG MXUtGLFD ODV FXDOHV HQ SULQFLSLR WDPELpQ TXHGDUiQ H[FOXLGDV GHO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO $KRUD ELHQ FXDQGR HO &3 H[FOX\H D ODV $GPLQLVWUDFLRQHVWHUULWRULDOHVVHHVWiUHILULHQGRDOD$GPLQLVWUDFLyQGHO(VWDGRDODV $GPLQLVWUDFLRQHV GH ODV &&$$ \ D ODV $GPLQLVWUDFLRQHV ORFDOHV DUW &( PLHQWUDV TXH OD $GPLQLVWUDFLyQ LQVWLWXFLRQDO VH UHILHUH D DTXHOORV HQWHV DGPLQLVWUDWLYRV QR WHUULWRULDOHV TXH SXHGHQ VHU GHO (VWDGR 5(1)(2SHUDGRUD ,166HWFGHODV&&$$RGHFDGDXQRGHORVHQWHVORFDOHV(PSUHVD0XQLFLSDOGH 7UDQVSRUWHV3DWURQDWRVGH9LYLHQGDVHWFFDUDFWHUL]DGRVSRUOLPLWDU VXVSRGHUHVD GHWHUPLQDGRV KDELWDQWHV GHQWUR GHO iPELWR WHUULWRULDO DO TXH VH H[WLHQGH VX FRPSHWHQFLDSRUODHVSHFLDOLGDGGHVXVILQHVRSRUOLPLWDUVHVXDFWLYLGDGDJHVWLRQDU XQ VHUYLFLR FRQFUHWR TXH OHV KD VLGR DWULEXLGR SRU XQ HQWH WHUULWRULDO DO TXH QRUPDOPHQWHVHHQFXHQWUDQDIHFWRV /D /2)$*( KD DEDQGRQDGR OD WUDGLFLRQDO GHQRPLQDFLyQ GH $GPLQLVWUDFLyQ LQVWLWXFLRQDOVXVWLWX\pQGRODSRUODGH³Organismos Públicos´TXHDJUXSDDWRGDV ODV (QWLGDGHV GH 'HUHFKR S~EOLFR GHSHQGLHQWHV R YLQFXODGDV D OD $GPLQLVWUDFLyQ *HQHUDO GHO (VWDGR 3DUWLHQGR GHO FRQFHSWR JHQHUDO VH GLVWLQJXHQ GHVSXpV GRV PRGHORV EiVLFRV 2UJDQLVPRV DXWyQRPRV \ (QWLGDGHV S~EOLFDV HPSUHVDULDOHV $GHPiV HVWDUtDQ ODV $JHQFLDV (VWDWDOHV TXH DXQTXH FRQVWLWX\HQ XQ WLSR GH RUJDQLVPRS~EOLFRVHUHJLUiQSRUVXQRUPDWLYDHVSHFtILFD\VyORVXSOHWRULDPHQWH SRU OD /2)$*( DUW F /2)$*( 3RU ~OWLPR GHEHUtDQ HQWHQGHUVH DTXt LQFOXLGDV ODV TXH VH KDQ GDGR HQ OODPDU $GPLQLVWUDFLRQHV LQGHSHQGLHQWHV TXH DSDUHFHQHQXPHUDGDVHQOD'$/2)$*(EDMRODU~EULFD³UpJLPHQMXUtGLFRGH GHWHUPLQDGRV RUJDQLVPRV S~EOLFRV´ \ TXH VHUtDQ ³la Comisión Nacional del Mercado de Valores, el Consejo de Seguridad Nuclear, las Universidades no transferidas, la Agencia Española de Protección de Datos, el Consorcio de la Zona Especial Canaria, la Comisión Nacional de los Mercados y la Competencia, el Consejo de Transparencia y Buen Gobierno, el Museo Nacional del Prado y el Museo Nacional Centro de Arte Reina Sofía´ 3DUD XQ HVWXGLR H[KDXVWLYR VREUH ODV GLVWLQWDV HQWLGDGHV DGPLQLVWUDWLYDV GRWDGDV GH SHUVRQDOLGDG MXUtGLFD SURSLD YHU *$5&Ë$ '( (17(55Ë$ ( )(51È1'(= 75 Curso de derecho administrativo. ,«REFLWSS (VWD GLVWLQFLyQ HQWUH ODV GLVWLQWDV $GPLQLVWUDFLRQHV 3~EOLFDV \ HQWUH ORV HQWHV WHUULWRULDOHV \ QR WHUULWRULDOHV VH SXHGH YHU HQ *$5&Ë$ '( (17(55Ë$ ( )(51È1'(= 75 Curso de derecho administrativo. ,«REFLWSS (VWRVRUJDQLVPRVVRQGHILQLGRVHQWpUPLQRVJHQHUDOHVHQOD/2)$*(FRPRORVFUHDGRVEDMROD GHSHQGHQFLDRYLQFXODFLyQGHOD$GPLQLVWUDFLyQ*HQHUDOGHO(VWDGRSDUDODUHDOL]DFLyQGHFXDOTXLHUD GH ODV DFWLYLGDGHV GH HMHFXFLyQ R JHVWLyQ WDQWR DGPLQLVWUDWLYD GH IRPHQWR R SUHVWDFLyQ FRPR GH FRQWHQLGR HFRQyPLFR FX\DV FDUDFWHUtVWLFDV MXVWLILTXHQ VX RUJDQL]DFLyQ \ GHVDUUROOR HQ UpJLPHQ GH GHVFHQWUDOL]DFLyQ IXQFLRQDO DUWV \ /2)$*( TXH JR]DQ GH SHUVRQDOLGDG MXUtGLFD S~EOLFD GLIHUHQFLDGDSDWULPRQLR\WHVRUHUtDSURSLRVDVtFRPRDXWRQRPtDGHJHVWLyQDUW/2)$*(6H GLIHUHQFLDQ WUHV FODVHV GH WDOHV RUJDQLVPRV ORV RUJDQLVPRV DXWyQRPRV ODV HQWLGDGHV S~EOLFDV HPSUHVDULDOHV\ODVDJHQFLDVHVWDWDOHV (QHVWRVWpUPLQRVVHH[SUHVDOD([S0RWGHOD/2)$*(DSGR;,FODVLILFDFLyQTXHOXHJRVH UHIOHMDUiDORVODUJRGHODUWLFXODGR\HQSDUWLFXODUHQHODUWGHODFLWDGD/H\ /H\GHGHMXOLRGH$JHQFLDVHVWDWDOHVSDUDODPHMRUDGHORVVHUYLFLRVS~EOLFRV 6REUH ODV OODPDGDV DXWRULGDGHV DGPLQLVWUDWLYDV LQGHSHQGLHQWHV VH SXHGH YHU *$5&Ë$ '( (17(55Ë$()(51È1'(=75Curso de derecho administrativo. ,«REFLWSS\ 162 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD $Vt SXHV HQ SULPHU OXJDU UHVXOWD FULWLFDEOH TXH HO &3 HPSOHH XQD WHUPLQRORJtD GHVIDVDGDTXHODVOH\HVDGPLQLVWUDWLYDV\DQRHPSOHDQFRPRHVODGH$GPLQLVWUDFLyQ ,QVWLWXFLRQDOORFXDOSXHGHFRQIXQGLUDOLQWpUSUHWH3RURWUDSDUWHHOKHFKRGHTXHVH H[FOX\DQ ODV $GPLQLVWUDFLRQHV 3~EOLFDV ,QVWLWXFLRQDOHV \ D FRQWLQXDFLyQ VH KDJD UHIHUHQFLDH[SUHVDDODV$JHQFLDV\(QWLGDGHV3~EOLFDV(PSUHVDULDOHVTXHDODSRVWUH LQWHJUDQ OD $GPLQLVWUDFLyQ LQVWLWXFLRQDO UHVXOWD UHGXQGDQWH $KRUD ELHQ HV SUHFLVR WHQHU HQ FXHQWD TXH OD $GPLQLVWUDFLyQ LQVWLWXFLRQDO HQ Vt PLVPD FRQVLGHUDGD WLHQH SHUVRQDOLGDG MXUtGLFD \ D VX YH] VH HQFXHQWUD LQWHJUDGD SRU HQWHV GRWDGRV GH SHUVRQDOLGDGMXUtGLFDSURSLDHLQGHSHQGLHQWHVLQSHUMXLFLRGHODGHSHQGHQFLDGHHVWRV ~OWLPRV UHVSHFWR GH OD $GPLQLVWUDFLyQ LQVWLWXFLRQDO FRPR PDWUL] R FUHDGRUD (VWH GHVGREODPLHQWR SRGUtD MXVWLILFDU OD H[FOXVLyQ H[SUHVD GH $JHQFLDV \ (QWLGDGHV 3~EOLFDV (PSUHVDULDOHV SHUR VLHPSUH \ FXDQGR VH UHDOL]DVH XQD HQXPHUDFLyQ H[KDXVWLYDGHORVRUJDQLVPRVS~EOLFRVTXHLQWHJUDQOD$GPLQLVWUDFLyQLQVWLWXFLRQDO (Q HVWH VHQWLGR VH HFKDUtD HQ IDOWD XQD UHIHUHQFLD H[SUHVD D ORV RUJDQLVPRV DXWyQRPRVTXHWDPELpQVHLQWHJUDQHQODGHQRPLQDGD$GPLQLVWUDFLyQLQVWLWXFLRQDO (Q WRGR FDVR FRQVLGHUR TXH OR PiV FRUUHFWR KDEUtD VLGR H[FOXLU D ORV organismos públicosTXHWLHQHQSHUVRQDOLGDGMXUtGLFDDUW/2)$*(\TXHVHFODVLILFDQHQ 2UJDQLVPRVDXWyQRPRVHQWLGDGHVS~EOLFDVHPSUHVDULDOHV\$JHQFLDV(VWDWDOHVDUW /2)$*( (QFXDQWRDODV$GPLQLVWUDFLRQHVLQGHSHQGLHQWHV GDGR TXH VX H[LVWHQFLDUHVSRQGH SUHFLVDPHQWHDOILQGHDVHJXUDUXQRVHVSDFLRVOLEUHVGHOFRQWUROJXEHUQDPHQWDOTXH SHUPLWDQ XQD FLHUWD DXWRQRPtD IXQFLRQDO GH WDOHV HQWLGDGHV SDUHFH FRUUHFWR TXH ORV PLVPRV TXHGHQ H[FOXLGRV GHO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO $KRUD ELHQ DOJXQRVGHWDOHVRUJDQLVPRVS~EOLFRVVRQDVXYH]RUJDQLVPRVUHJXODGRUHVSRUOR TXH GH QXHYR VX SRVWHULRU H[FOXVLyQ H[SUHVD SRGUtD UHVXOWDU UHGXQGDQWH 6LQ HPEDUJR QR WRGRV ORV RUJDQLVPRV UHJXODGRUHV HVWiQ HQ WDO OLVWDGR SRU OR TXH DO H[FOXLUVHHVWRVH[SUHVDPHQWHVHGHEHHQWHQGHUTXHWDPSRFRUHVSRQGHQSHQDOPHQWH HQWUHRWURVHO%DQFRGH(VSDxDOD&RPLVLyQ1DFLRQDOGHODV7HOHFRPXQLFDFLRQHVR OD&RPLVLyQ1DFLRQDOGHO6HFWRU3RVWDO6HWUDWDGHHQWHVVXMHWRVDO'HUHFKRS~EOLFR TXH HMHUFHQ SRWHVWDGHV DGPLQLVWUDWLYDV SRU OR TXH DXQ FXDQGR QR VH H[FOX\HUDQ H[SUHVDPHQWH QR UHVSRQGHUtDQ SHQDOPHQWH HQ DWHQFLyQ DO HMHUFLFLR GH WDOHV SRWHVWDGHV S~EOLFDV FULWHULR GH H[FOXVLyQ SUHYLVWR DXWyQRPDPHQWH HQ HO DUW ELV TXLQTXLHV&3 3RU VX SDUWH ODV (QWLGDGHV 3~EOLFDV (PSUHVDULDOHV DSDUHFHQ GHILQLGDV HQ HO DUW /2)$*( \ WLHQHQ HQFRPHQGDGD OD UHDOL]DFLyQ GH actividades prestacionales, la gestión de servicios o la producción de bienes de interés público susceptibles de contraprestación. &RPRHMHPSORGHHVWHRUJDQLVPRVHSRGUtDVHxDODUHO,1663RUVX SDUWHODV$JHQFLDVHVWDWDOHVFX\RUpJLPHQMXUtGLFRVHHQFXHQWUDHQOD/H\ GHGHMXOLRGH$JHQFLDVHVWDWDOHVSDUDODPHMRUDGHORVVHUYLFLRVS~EOLFRVVRQXQ WLSR GH RUJDQLVPR S~EOLFR FUHDGR SRU HO *RELHUQR para el cumplimiento de los programas correspondientes a las políticas públicas que desarrolle la Administración General del Estado 8Q HMHPSOR GH HVWH WLSR GH RUJDQLVPR VHUtD OD ËGHPS 163 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO $JHQFLD(VWDWDOGHOD$GPLQLVWUDFLyQ7ULEXWDULD$PERVRUJDQLVPRVUHVSRQGHQD QHFHVLGDGHV GH GHVFHQWUDOL]DFLyQ IXQFLRQDO SRU HVR VH SXHGH DILUPDU TXH HVWDUtDQ LQWHJUDGDV HQ OD WUDGLFLRQDOPHQWH GHQRPLQDGD $GPLQLVWUDFLyQ LQVWLWXFLRQDO TXH DEDUFDUtDDVLPLVPRXQWHUFHUWLSRGHRUJDQLVPRVS~EOLFRVGHQRPLQDGRVRUJDQLVPRV DXWyQRPRVTXHDSHVDUGHQRVHUPHQFLRQDGRVHQHODUWTXLQTXLHV&3WDPELpQ GHEHUtDQHQWHQGHUVHH[FOXLGRVSRUUD]RQHVVLVWHPiWLFDV&RPRHMHPSORGHRUJDQLVPR DXWyQRPR VH SRGUtD VHxDODU HO ,QVWLWXWR 1DFLRQDO GH (VWDGtVWLFD R OD $JHQFLD 1DFLRQDOGH(YDOXDFLyQGHOD&DOLGDG\$FUHGLWDFLyQTXHUHFLHQWHPHQWHKDGHMDGR GHVHUXQDIXQGDFLyQSDUDFRQYHUWLUVHHQXQRUJDQLVPRDXWyQRPR (QFXDQWRDOD$GPLQLVWUDFLyQWHUULWRULDOHVWRHVDTXHOODFX\DGHVFHQWUDOL]DFLyQVH DUWLFXOD HQ UD]yQ GHO WHUULWRULR VH HQFRQWUDUtDQ DTXt LQFOXLGDV OD $GPLQLVWUDFLyQ *HQHUDO GHO (VWDGR ODV $GPLQLVWUDFLRQHV DXWRQyPLFDV \ ODV $GPLQLVWUDFLRQHV ORFDOHVFDGDXQDGHODVFXDOHVFXHQWDFRQSHUVRQDOLGDGMXUtGLFDSURSLD$VXYH] GHQWUR GH FDGD XQR GH WDOHV HQWHV KD\ yUJDQRV TXH HQ IXQFLyQ GH TXH VX FRPSHWHQFLD VH H[WLHQGD D OD WRWDOLGDG GHO WHUULWRULR GH OD DGPLQLVWUDFLyQ D OD TXH SHUWHQH]FD R VH OLPLWH D XQD IUDFFLyQ GH pVWH FRQVWLWXLUiQ UHVSHFWLYDPHQWH OD $GPLQLVWUDFLyQFHQWUDO\OD$GPLQLVWUDFLyQSHULIpULFD7RGRVHOORVGHEHQHQWHQGHUVH H[FOXLGRVSRUORWDQWRHQFXDQWRTXHLQWHJUDGRVHQOD$GPLQLVWUDFLyQWHUULWRULDO$Vt PLVPR ODV DJHQFLDV \ RUJDQLVPRV DXWyQRPRV GH ODV DGPLQLVWUDFLRQHV ORFDOHV \ DXWRQyPLFDVGHEHUtDQHQWHQGHUVHLJXDOPHQWHH[FOXLGRV 'HO PLVPR PRGR DSDUHFHQ H[SUHVDPHQWH H[HQWDV GH UHVSRQVDELOLGDG SHQDO ODV organizaciones internacionales de derecho público, DWHQGLpQGRVH GH HVWD IRUPD DO PDQGDWRFRQWHQLGRHQODVGLVWLQWDV'HFLVLRQHV0DUFR\'LUHFWLYDVTXHH[FOX\HQGH HQWUHODVSHUVRQDVMXUtGLFDVVXVFHSWLEOHVGHVHUVDQFLRQDGDVSRUFLHUWRVGHOLWRVHQWUH RWUDVDODVRUJDQL]DFLRQHVLQWHUQDFLRQDOHVS~EOLFDV6HWUDWDGHODVRUJDQL]DFLRQHV LQWHUJXEHUQDPHQWDOHV FX\RV PLHPEURV VRQ (VWDGRV VREHUDQRV WDOHV FRPR ODV 1188 HO &RQVHMR GH (XURSD R OD 2UJDQL]DFLyQ 0XQGLDO GHO &RPHUFLR 3UHFLVDPHQWH HO KHFKR GH TXH VH HQFXHQWUHQ LQWHJUDGDV SRU (VWDGRV VREHUDQRV DFRQVHMD VX H[FOXVLyQ GH ORV UHJtPHQHV SHQDOHV QDFLRQDOHV HQ DUDV GH UHVSHWDU OD VREHUDQtDGHORVGLVWLQWRVSXHEORV\QDFLRQHV $VLPLVPR VH LQFOXLUtDQ HQ HVWD FDWHJRUtD HQWUH RWUDV OD $JHQFLD (VSDxROD GH &RRSHUDFLyQ ,QWHUQDFLRQDOSDUDHO'HVDUUROOROD$JHQFLD(VWDWDO$QWLGRSDMHOD$JHQFLD(VWDWDOGH0HWHRURORJtD\ OD$JHQFLD(VWDWDOGH6HJXULGDG$pUHD $VtORHVWDEOHFHHODUWGHOD/H\GHGHVHSWLHPEUHGHUDFLRQDOL]DFLyQGHO6HFWRU 3~EOLFR\RWUDVPHGLGDVGHUHIRUPDDGPLQLVWUDWLYD%2(Q~PGHGHVHSWLHPEUHGH VHJ~Q HO FXDO ³Se crea la Agencia Nacional de Evaluación de la Calidad y Acreditación (ANECA), como organismo autónomo de los previstos en el artículo 43.1.a) de la Ley 6/1997, de 14 de abril, de Organización y Funcionamiento de la Administración General del Estado, al que corresponden las funciones previstas en el artículo 32 de la Ley Orgánica 6/2001, de 21 de diciembre, de Universidades´ (QDWHQFLyQDODLQFOXVLyQGHOD$GPLQLVWUDFLyQWHUULWRULDOQRVHSXHGHFRPSDUWLUODFUtWLFDYHUWLGD SRU)(,-226È1&+(=%-³/DSHUVRQDMXUtGLFDFRPRVXMHWR«REFLWSVHJ~QODFXDOHO&3 VyOR KDFH UHIHUHQFLD D OD $GPLQLVWUDFLyQ *HQHUDO GHO (VWDGR OR TXH REOLJDUtD D EXVFDU ODV HTXLYDOHQFLDVHQODVDGPLQLVWUDFLRQHVDXWRQyPLFDV\ORFDOHV (QHVWHVHQWLGRSXHGHQYHUVH'0-$,GHO&RQVHMRGHGHPD\RGHVREUHOD OXFKDFRQWUDHOIUDXGH\IDOVLILFDFLyQGHPHGLRVGHSDJRGLVWLQWRVGHOHIHFWLYRH[FOX\HGHODGHILQLFLyQ GHSHUVRQDMXUtGLFDD ORV(VWDGRVXRWURVRUJDQLVPRVS~EOLFRVHQHOHMHUFLFLRGHVXSRWHVWDGS~EOLFD\ GHODVRUJDQL]DFLRQHVLQWHUQDFLRQDOHVS~EOLFDV 164 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD ,JXDOPHQWH UHVXOWDQ H[SUHVDPHQWH H[FOXLGDV ODV ³organizaciones (…) que ejerzan potestades públicas de soberanía RSRWHVWDGHVadministrativas”. (QHVWDFDWHJRUtD VH SRGUtDQ FRPSUHKHQGHU UHDOLGDGHV WDQ GLYHUVDV FRPR ODV 8QLYHUVLGDGHV R ORV &ROHJLRVSURIHVLRQDOHV&RQHVWDGHVDIRUWXQDGDH[SUHVLyQHOOHJLVODGRULQWURGXFHXQD FLHUWDGRVLVGHGHOLEHUDGDLQFHUWLGXPEUHHQODGHWHUPLQDFLyQGHOiPELWRVXEMHWLYRGH ODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV(QSULPHUOXJDUSRUTXHDOXWLOL]DU HO WpUPLQR JHQpULFR H LQFRQFUHWR GH ³RUJDQL]DFLRQHV´ QR GHOLPLWD DGHFXDGDPHQWH D TXp HQWHV SUHWHQGH H[FOXLU DEULHQGR ODV SXHUWDV D LQWHUSUHWDFLRQHV H[WHQVLYDV TXH OOHYDUtDQDH[FOXLUDFXDOTXLHUHQWLGDGXRUJDQLVPRS~EOLFRRSULYDGRTXHHMHUFLHVH DXQ HYHQWXDOPHQWH R GH IRUPD VHFXQGDULD R GHOHJDGD DOJXQD SRWHVWDG S~EOLFD VREHUDQDRDGPLQLVWUDWLYD (Q HVWH VHQWLGR VHUtD PiV RSRUWXQR SDUD HYLWDU LQWHUSUHWDFLRQHV H[FHVLYDPHQWH DPSOLDV TXH UHGXQGDVHQ HQ OD FUHDFLyQ GH LQMXVWLILFDGRV iPELWRV GH LPSXQLGDG DFRJHU ORV WpUPLQRV XVDGRV SRU ORV LQVWUXPHQWRV QRUPDWLYRV FRPXQLWDULRV TXH H[FOX\HQ D ORV RUJDQLVPRV S~EOLFRV en el ejercicio GH VX SRWHVWDG S~EOLFD. 'H WDO VXHUWHTXHQRVHUtDVXILFLHQWHFRQTXHVHWUDWDVHGHXQRUJDQLVPRS~EOLFRQLTXHXQD GHWHUPLQDGD HQWLGDG HMHFXWDVH HYHQWXDOPHQWH XQD DFWLYLGDG GH QDWXUDOH]D DGPLQLVWUDWLYD VLQR TXH GHEHUtD H[LJLUVH TXH DPERV HOHPHQWRV FRQFXUULHVHQ VLPXOWiQHDPHQWH TXHGDQGR H[FOXLGRV GH UHVSRQVDELOLGDG ORV RUJDQLVPRV S~EOLFRV VyOR HQ WDQWR HQ FXHQWR VH HQFRQWUDVHQ GHVDUUROODQGR SRWHVWDGHV VREHUDQDV R DGPLQLVWUDWLYDV 3DUDODVHQWLGDGHVH[FOXLGDVGHUHVSRQVDELOLGDGSRUWDQWRFDUHQWHVGHFDSDFLGDGSDUD VHU SDUWH SDVLYD HQ XQ SURFHVR SHQDO HV SUHFLVR VHxDODU TXH VX HUUyQHD LPSXWDFLyQ FRQVWLWXLUtDXQDFWRQXORHQWDQWRTXHVHKDEUtDGLFWDGRFRQWUDSHUVRQDLQFDSD]GH UHVSRQGHUSHQDOPHQWHORFXDOFRQGLFLRQDUtDODYDOLGH]PLVPDGHOSURFHVRGDGRTXH HVUHTXLVLWRGHYDOLGH]GHOMXLFLRTXHODVSDUWHVVHDQFDSDFHV/DQXOLGDGGHWDODFWR SRGUtDHQFRQWUDUDFRPRGRHQORVDUWV/23-\/(&LYTXHVHUHILHUHQD ³los defectos de forma en los actos procesales que impliquen ausencia de los requisitos indispensables para alcanzar su fin” (Q WRGR FDVR D SHVDU GH TXH OD IDOWDGHFDSDFLGDGSDUDVHUSDUWHQRVHHQFXHQWUHH[SUHVDPHQWHSUHYLVWDFRPRFDXVD 8Q VXSXHVWR VLPLODU SODQWHDED 6(55$ '20Ë1*8(= 0 Estudios de Derecho ProcesalRE FLW S PXFKR DQWHVGHTXH ODV SHUVRQDV MXUtGLFDV SXGLHVHQUHVSRQGHU SHQDOPHQWH HVSHFXODQGR VREUH TXp GHEHUtD RFXUULU VL HO MXH] SRU LJQRUDQFLD GLFWDVH XQ DXWR GH SURFHVDPLHQWR FRQWUD XQD SHUVRQD MXUtGLFD &RQFOXtD HO DXWRU TXH GLFKR DXWR VHUtD UDGLFDOPHQWH QXOR HQ FXDQWR QR VHUtD VXVFHSWLEOH GH SURGXFLU HIHFWRV MXUtGLFRV &RQVLGHUR TXH WDO DQiOLVLV SXHGH KDFHUVH DFWXDOPHQWH H[WHQVLEOHDOVXSXHVWRHQTXHXQDSHUVRQDMXUtGLFRS~EOLFDUHVXOWHHQFDXVDGDFRQODGLIHUHQFLDGHTXH HO HUURU DTXt HV PiV SUREDEOH SRU WUDWDUVH GH HQWLGDGHV PiV KRPRJpQHDV HQWUH Vt TXH ODV SHUVRQDV ItVLFDV\ODVSHUVRQDVMXUtGLFDV (OJHQHUDOHQWHQGLPLHQWRGHODFDSDFLGDGGHODVSDUWHVFRPRSUHVXSXHVWRGHYDOLGH]GHOSURFHVR SXHGHUHVXOWDUGLVFXWLEOHHQWDQWRTXHWDOHVSUHVXSXHVWRVVyORSXHGHQGHWHUPLQDUVHGHVGHHODQiOLVLVGH XQDFRQFUHWDUHJXODFLyQOHJDO\HQYLVWDGHTXHODQXOLGDGWLHQHXQRULJHQQRUPDWLYRLQHTXtYRFR&IU +(51È1'(= *$/,/($ - 0 La nueva regulación de la nulidad procesal. El sistema de ineficacia de la LOPJ)RUXP2YLHGRS 6REUH HVWD FDXVDGHQXOLGDG VH SXHGHYHU/285,'2 5,&2$ 0La nulidad de actuaciones: una perspectiva procesal. Estudio de la regulación de la nulidad en la LOPJ y en la LEC. Texto adaptado a la LO 19/2003, de 23 de diciembre, de modificación de la LOPJ &RPDUHV HG *UDQDGDSS 165 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GH QXOLGDG HQ HO RUGHQDPLHQWR MXUtGLFR HVSDxRO DUWV /23- \ /(&LY OD FRQVLGHUDFLyQGHODQXOLGDGFRPRWpFQLFDGHSURWHFFLyQGHORUGHQDPLHQWRMXUtGLFR MXQWR FRQ HO JHQHUDO HQWHQGLPLHQWR GH OD FDSDFLGDG GH ODV SDUWHV FRPR SUHVXSXHVWR GHOSURFHVRFRQGXFHQDFRQVLGHUDUTXHXQDFWRGHLPSXWDFLyQGLFWDGRIUHQWHDTXLHQ QR WLHQH FDSDFLGDG SDUD VHU SDUWH HQ HO MXLFLR SHQDO HVWi GHVWLQDGR D QR SURGXFLU HIHFWRVMXUtGLFRV\SRUHQGHDVHUFRQVLGHUDGRQXOR 3RU ~OWLPR HV SUHFLVR UHIHULUVH D DTXHOODV sociedades mercantiles Estatales que ejecuten políticas públicas o presten servicios de interés económico general ODV FXDOHV KDVWD HO GH MXOLR GH UHVXOWDEDQ WDPELpQ H[SUHVDPHQWH H[FOXLGDV GH UHVSRQVDELOLGDGSHQDO. (VWDVHQWLGDGHV VRQGHQDWXUDOH]DMXUtGLFRSULYDGDTXHGDQGR HQ JHQHUDO VXV DFWLYLGDGHV VXMHWDV DO RUGHQDPLHQWR MXUtGLFRSULYDGR VDOYR HQ ODV PDWHULDV HQ TXH OHV UHVXOWH GH DSOLFDFLyQ OD QRUPDWLYD S~EOLFD SUHVXSXHVWDULD FRQWDEOH SDWULPRQLDO GH FRQWURO ILQDQFLHUR \ FRQWUDWDFLyQ '$ /2)$*( 6H FDUDFWHUL]DQ SRU HVWDU WRWDO R PD\RULWDULDPHQWH SDUWLFLSDGDV SRU OD $GPLQLVWUDFLyQ *HQHUDO GHO (VWDGR R SRU VXV RUJDQLVPRV DXWyQRPRV GH IRUPD GLUHFWD R LQGLUHFWD $VLPLVPR VH DVLPLODQ D ODV VRFLHGDGHV PHUFDQWLOHV HVWDWDOHV DTXHOODV VRFLHGDGHV TXHVLQHVWDUSDUWLFLSDGDVSRUHOVHFWRU S~EOLFRHVWDWDOHQXQSRUFHQWDMHVXSHULRUDO GH VX FDSLWDO VRFLDO VH HQFXHQWUDQ FRQWURODGDV SRU OD $GPLQLVWUDFLyQ *HQHUDO GHO(VWDGRRSRUVXVRUJDQLVPRVS~EOLFRVVHJ~QODQRFLyQGHFRQWUROHPSOHDGDHQOD GHILQLFLyQGHJUXSRGHO&&R /D H[FOXVLyQ GH ODV VRFLHGDGHV PHUFDQWLOHV HVWDWDOHV UHFODPDED XQD LQWHUSUHWDFLyQ HVSHFLDOPHQWHUHVWULFWLYDTXHDWHQGLHVHDVXVMXVWRVWpUPLQRVOHJDOHV\DODILQDOLGDG GH OD GLVSRVLFLyQ SDUD QR FRQYHUWLUVH HQ XQD LQDFHSWDEOH IXHQWH GH LPSXQLGDG 6HJXUDPHQWHSDUDHYLWDUHVWD~OWLPDFRQVHFXHQFLDILQDOPHQWHHOOHJLVODGRUGHFLGLy LQFOXLUDWDOHVHQWLGDGHVHQWUHODVSHQDOPHQWHUHVSRQVDEOHVDUWTXLQTXLHV&3 (QHVWHVHQWLGRHVSUHFLVRWRPDUHQFRQVLGHUDFLyQTXHFDGDYH]HQPD\RUPHGLGD VHDFXGHDHQWLGDGHVSULYDGDVSDUDVDWLVIDFHUODSUHVWDFLyQGHVHUYLFLRVS~EOLFRVSRU HVRSDUWHGHODGRFWULQDDFHUWDGDPHQWHYHQtDFRQVLGHUDQGRTXHODLUUHVSRQVDELOLGDG SHQDOGHODVVRFLHGDGHVPHUFDQWLOHVHVWDWDOHVGHEtDOLPLWDUVHDDTXHOORVVXSXHVWRVHQ ORV TXH HVWXYLHVHQ HIHFWLYDPHQWH HMHUFLHQGR IXQFLRQHV MXVWLILFDWLYDV GH VX LQPXQLGDGIUHQWHDODMXVWLFLDSHQDOHVGHFLUFXDQGRHVWXYLHVHQHMHFXWDQGRGHIRUPD UHDO \ HIHFWLYD políticas públicas o prestando servicios de interés económico +(51È1'(=*$/,/($-0La nueva regulación de la nulidad procesal…REFLWSS 6HJ~QHODUW&&R³Existe un grupo cuando una sociedad ostente o pueda ostentar, directa o indirectamente, el control de otra u otras. En particular, se presumirá que existe control cuando una sociedad, que se calificará como dominante, se encuentre en relación con otra sociedad, que se calificará como dependiente, en alguna de las siguientes situaciones: a) Posea la mayoría de los derechos de voto. b) Tenga la facultad de nombrar o destituir a la mayoría de los miembros del órgano de administración. c) Pueda disponer, en virtud de acuerdos celebrados con terceros, de la mayoría de los derechos de voto. d) Haya designado con sus votos a la mayoría de los miembros del órgano de administración, que desempeñen su cargo en el momento en que deban formularse las cuentas consolidadas y durante los dos ejercicios inmediatamente anteriores. En particular, se presumirá esta circunstancia cuando la mayoría de los miembros del órgano de administración de la sociedad dominada sean miembros del órgano de administración o altos directivos de la sociedad dominante o de otra dominada por ésta. Este supuesto no dará lugar a la consolidación si la sociedad cuyos administradores han sido nombrados, está vinculada a otra en alguno de los casos previstos en las dos primeras letras de este apartado´ 166 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD general, \QRFXDQGRHVWXYLHVHQDFWXDQGRHQHOHMHUFLFLRGHDFWLYLGDGHVSULYDGDVR GHVYLiQGRVHGHVXVILQHV\GHVXOtFLWRREMHWRVRFLDOSDUDREWHQHUXQHQULTXHFLPLHQWR LOtFLWR (Q XQD OtQHD VLPLODU )*( DILUPD TXH HO PHUR KHFKR GH TXH SDUWH GH VX FDSLWDO VH HQFXHQWUH GLUHFWD R LQGLUHFWDPHQWH HQ PDQRV GH HQWHV X RUJDQLVPRV S~EOLFRV QR HV PRWLYR VXILFLHQWH SDUD H[FOXLU D WDOHV HQWLGDGHV GHO UpJLPHQ GH UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV 'HOPLVPRPRGRFXDQGRODUHJXODFLyQDFWXDOUHVHUYDXQWUDWDPLHQWRSHQROyJLFRPiV IDYRUDEOH OLPLWDGR D ODV SHQDV GH PXOWD \ GH LQWHUYHQFLyQ MXGLFLDO D DTXHOODV ³Sociedades mercantiles públicas que ejecuten políticas públicas o presten servicios de interés económico general”QRFDEHHQWHQGHULQFOXLGDVHQHOSUHFHSWRDDTXHOODV HQWLGDGHV TXH D SHVDU GH VX QDWXUDOH]D IRUPDOPHQWH S~EOLFD DFW~DQ HQ HO PHUFDGR FRPR DJHQWHV HFRQyPLFRV SULYDGRV R TXH HPSOHDQ VX DSDULHQFLD GH HQWLGDGHV S~EOLFDV SDUD SHUVHJXLU LQWHUHVHV SULYDGRV R SDUD HQULTXHFHUVH LOtFLWDPHQWH 3LpQVHVH SRU HMHPSOR HQ HO FDVR GH OD HQWLGDG ILQDQFLHUD %$1.,$ HQ OD TXH HO (VWDGRDWUDYpVGHO)RQGRGH5HHVWUXFWXUDFLyQ2UGHQDGD%DQFDULDVHFRQYLUWLyHQHO DFFLRQLVWDPD\RULWDULRGH%)$PDWUL]GHOJUXSR%DQNLD(OKHFKRGHTXHHO(VWDGR RVWHQWH XQD SDUWLFLSDFLyQ GHO GHO FDSLWDO GH OD HQWLGDG QR SDUHFH PRWLYR VXILFLHQWH SDUD TXH OD PLVPD QR SXHGD VHU SDVLEOH GH XQD SHQD GH VXVSHQVLyQ GH DFWLYLGDGHV GH FLHUUH GH ORFDOHV R GH LQKDELOLWDFLyQ SDUD REWHQHU VXEYHQFLRQHV HQ WDQWR TXH WDO HQWLGDG QR HMHFXWD SROtWLFDV S~EOLFDV QL SUHVWD VHUYLFLRV GH LQWHUpV HFRQyPLFRJHQHUDO$KRUDELHQHOORQRREVWDDTXHHQODGHWHUPLQDFLyQGHODSHQD TXH OH FRUUHVSRQGD GHED WHQHUVH HQ FXHQWD HO LQWHUpV JHQHUDO \ SRU VXSXHVWR SUHVHUYDUHOFDSLWDOS~EOLFRTXHQRGHEHUtDUHVSRQGHUGHORVGHOLWRVFRPHWLGRVHQOD JHVWLyQSULYDGDGHODVHPSUHVDVS~EOLFDV 'HOPLVPRPRGR)(,-226È1&+(=%-³/DSHUVRQDMXUtGLFDFRPRVXMHWRGH«REFLWS HQWLHQGHTXHORGHFLVLYRHVHOHOHPHQWRWHOHROyJLFRGHODHMHFXFLyQGHSROtWLFDVS~EOLFDVRODSUHVWDFLyQ GHVHUYLFLRVGHLQWHUpVHFRQyPLFRJHQHUDO (Q HVWH VHQWLGR UHVXOWD HVSHFLDOPHQWH UHOHYDQWH HO $$1 6DOD GH OR 3HQDO 6HFFLyQ Q~P GHGHGLFLHPEUHGHFRQILUPDQGRHO$-&,Q~PGHGHMXQLRGHHQHOTXH VHLPSXWDEDDXQDVRFLHGDGPHUFDQWLOHVWDWDOSRUGHOLWRVGHFRUUXSFLyQHQWUDQVDFFLRQHVFRPHUFLDOHV LQWHUQDFLRQDOHVSRUGHOLWRVFRQWUDOD+DFLHQGD3~EOLFD\SRUEODQTXHRGHFDSLWDOHVSRUDSURSLDUVHORV GLUHFWLYRVGHODHQWLGDGDWUDYpVGHXQFRQFLHUWRFRQIXQFLRQDULRVDQJROHxRVGHHOHYDGDVVXPDVGH GLQHURFRQODH[FXVDGHODFHOHEUDFLyQGHXQFRQWUDWRGHPDWHULDOSROLFLDOFRQHOSDtVDIULFDQRDWUDYpV GHXQFRPSOHMRHQWUDPDGRVRFLHWDULR$VtSXHVHQODSULPHUDUHVROXFLyQFLWDGDOD$1VHxDODTXHDO DFWXDUGHHVWHPRGRODVRFLHGDGPHUFDQWLOHVWDWDO'()(;6$VHKDEUtDGLVWDQFLDGRGHODVSROtWLFDV S~EOLFDV R GH OD SUHVWDFLyQ GH VHUYLFLRV GH LQWHUpV HFRQyPLFR JHQHUDO TXH OD LGHQWLILFDEDQ \ TXH MXVWLILFDEDQ VX LQLPSXWDELOLGDG SHQDO XWLOL]DQGR HQ GHILQLWLYD VX OtFLWR REMHWR VRFLDO \ ILQDOLGDG S~EOLFD FRQ OD ~QLFD \ H[FOXVLYD ILQDOLGDG GH REWHQHU XQ HQULTXHFLPLHQWR LOtFLWR SRU SDUWH GH VXV GLUHFWLYRV)- (QHVWHVHQWLGRVRVWLHQHOD)*(&LUFXODUSTXH³En el caso de las sociedades estatales, no bastará con que cumplan el requisito de tener participación mayoritaria estatal conforme a la Ley 6/1997 de 20 de abril de Funcionamiento y Organización de la Administración General del Estado, sino que deberán ejecutar políticas públicas o prestar servicios de interés económico general, de modo que resulta preciso de nuevo atender al supuesto concreto´ (QHVWHVHQWLGRFDEHDGYHUWLUTXHHOFRQFHSWRGHLQWHUpVHFRQyPLFRJHQHUDODGROHFHGHXQDJUDQ LQGHWHUPLQDFLyQSRUORTXHH[LJHVHUFDXWHORVRDOLQWHUSUHWDUHVWDVH[FHSFLRQHVGHIRUPDUHVWULFWLYD HYLWDQGR TXH WDO LQGHWHUPLQDFLyQ VH XWLOLFH FRPR YtD GH HVFDSH TXH IRPHQWH OD LPSXQLGDG GH WDOHV HQWLGDGHV R TXH OHV DVHJXUH XQ WUDWDPLHQWR SHQROyJLFR PiV IDYRUDEOH GH IRUPD LQMXVWLILFDGD 3RU VX SDUWHHO'/JVLWDOLDQRVyORH[FOX\HGHOUpJLPHQGHUHVSRQVDELOLGDGSRUODFRPLVLyQGHGHOLWRV DORVHQWHVS~EOLFRVno económicos DUW'/JVSRUORTXHWRGDVHPSUHVDVTXHDFW~DQHQHO WUiILFR HFRQyPLFR LQGHSHQGLHQWHPHQWH GH OD DFWLYLGDG TXH UHDOLFHQ TXHGDQ VRPHWLGDV D OD MXULVGLFFLyQSHQDO 167 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /D UHIHULGD OLPLWDFLyQ SHQROyJLFD HQ IDYRU GH ODV VRFLHGDGHV PHUFDQWLOHV HVWDWDOHV WDPSRFRVHUiDSOLFDEOH³cuando el juez o tribunal aprecie que se trata de una forma jurídica creada por sus promotores, fundadores, administradores o representantes con el propósito de eludir una eventual responsabilidad penal´DUWTXLQTXLHV in fine &3 $Vt SXHV OD DSUHFLDFLyQ GH WDO FLUFXQVWDQFLD VLUYH SDUD HTXLSDUDU D HIHFWRVSHQROyJLFRVDODVVRFLHGDGHVPHUFDQWLOHVHVWDWDOHV\DOUHVWRGHODVSHUVRQDV MXUtGLFDVSRWHQFLDOPHQWHUHVSRQVDEOHVVLQTXHHQWDOFDVRHOFDVWLJRGHDTXpOODVGHED OLPLWDUVH D OD PXOWD \R D OD LQWHUYHQFLyQ MXGLFLDO (Q WDO FDVR SDUHFH FODUR TXH OD FRQVWLWXFLyQGHODVRFLHGDGQRVHMXVWLILFDUtDQLSRUODHMHFXFLyQGHSROtWLFDVS~EOLFDV (QVXUHGDFFLyQRULJLQDOHVWD³H[FHSFLyQGHODH[FHSFLyQ´VHJ~QODFXDOORVHQWHVH[FOXLGRVGH UHVSRQVDELOLGDG SHQDO SRU HO DUW ELV &3 DFWXDOPHQWH GHURJDGR SRGUtDQ VHU GHFODUDGRV SHQDOPHQWH UHVSRQVDEOHV FXDQGR IXHVHQ FRQVLGHUDGDV IRUPDV MXUtGLFDV FUHDGDV SRU VXV SURPRWRUHV IXQGDGRUHVDGPLQLVWUDGRUHVRUHSUHVHQWDQWHVFRQHOSURSyVLWRGHHOXGLUXQDHYHQWXDOUHVSRQVDELOLGDG SHQDOUHVXOWDEDDSOLFDEOHDORVSDUWLGRVSROtWLFRV\VLQGLFDWRVDVtFRPRHQODVVRFLHGDGHVPHUFDQWLOHV HVWDWDOHV HQ WDQWR TXH HQWLGDGHV JHQHUDOPHQWH H[FOXLGDV GHO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO UHVSHFWRGHODVFXDOHVFDEUtDSODQWHDUVHVXFUHDFLyQIUDXGXOHQWDFRQHOILQGHGHOLQTXLULPSXQHPHQWH $VtSXHVDXQTXHIRUPDOPHQWHWDOGLVSRVLFLyQUHVXOWDEDDSOLFDEOHDFXDOTXLHUSHUVRQDMXUtGLFDH[FOXLGD GH UHVSRQVDELOLGDG SHQDO FRPR SRU HMHPSOR DO (VWDGR R ODV $GPLQLVWUDFLRQHV 3~EOLFDV FDUHFtD GH VHQWLGR SHQVDU HQ OD FUHDFLyQ IUDXGXOHQWD GH HQWLGDGHV WtSLFDPHQWH S~EOLFDV X RUJiQLFDPHQWH LQWHJUDGDV HQ OD $GPLQLVWUDFLyQ (V SRU HVR TXH WUDV OD UHFHQWtVLPD LQFOXVLyQ GH ODV VRFLHGDGHV PHUFDQWLOHVHVWDWDOHVDWUDYpVGHOD/2GHGHPDU]RDVtFRPRGHORVSDUWLGRVSROtWLFRV\ VLQGLFDWRVVRPHWLGRVDOUpJLPHQJHQHUDOGHUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVGHVGHHO GHHQHURGHFRPRFRQVHFXHQFLDGHODHQWUDGDHQYLJRUGHOD/2GHGHGLFLHPEUH SRU OD TXH VH PRGLILFD OD /2 GH GH QRYLHPEUH GHO &3 HQ PDWHULD GH WUDQVSDUHQFLD \ OXFKDFRQWUDHOIUDXGHILVFDO\HQOD6HJXULGDG6RFLDOODFLUFXQVWDQFLDGHKDEHUVHFUHDGRXQDIRUPD MXUtGLFDFRQHOILQGHHOXGLUUHVSRQVDELOLGDGHVSHQDOHVWLHQHXQiPELWRGHDSOLFDFLyQGLVWLQWRGHOTXH WHQtD LQLFLDOPHQWH OLPLWDGR D ODV VRFLHGDGHV PHUFDQWLOHV HVWDWDOHV \ FRQ FRQVHFXHQFLDV GLVWLQWDV \D TXH VX DSUHFLDFLyQ VyOR VXSRQH OD LQFOXVLyQ GH WDOHV VRFLHGDGHV PHUFDQWLOHV HVWDWDOHV HQ HO UpJLPHQ RUGLQDULRGHVDQFLRQHV3RUHOFRQWUDULRFRQODDQWHULRUUHJXODFLyQPiVDOOiGHORLQGHWHUPLQDGRGHOD IyUPXODTXHVHUHILHUHDODFUHDFLyQIUDXGXOHQWDGHXQDHQWLGDGFRQHOILQGHHOXGLUUHVSRQVDELOLGDGHV SHQDOHVVHHYLGHQFLDEDXQJUDYHSUREOHPDHQWDQWRTXHVHKDFtDGHSHQGHUXQSUHVXSXHVWRGHOSURFHVR HVWRHVODSRVLELOLGDGGHVHUUHVSRQVDEOHSHQDO\SRUHQGHODRVWHQWDFLyQGHFDSDFLGDGSDUDVHUSDUWH SDVLYDHQHOSURFHVRGHXQHOHPHQWRIiFWLFRLQFLHUWRSUHFLVDGRSRUORWDQWRGHSUXHED\TXHSRGUtD UHVXOWDUGHVPHQWLGRFRPRUHVXOWDGRGHOMXLFLR(QWRGRFDVRFRQDTXHOODUHJXODFLyQODLPSXWDFLyQGH DOJXQDGHODVHQWLGDGHVH[FOXLGDVGHUHVSRQVDELOLGDGH[LJLUtDDILUPDULQFOXVRDSRUWDQGRXQSULQFLSLR GHSUXHEDTXHDSR\DVHWDOLQGLFLDULDDVHYHUDFLyQTXHODHQWLGDGKDEtDVLGRFUHDGDFRQODIUDXGXOHQWD LQWHQFLyQGHHOXGLUXQDUHVSRQVDELOLGDGSHQDO(VWRSRGUtDUHVXOWDUVXILFLHQWHSDUDDILUPDUODFDSDFLGDG SDUDVHUSDUWHGHWDOSHUVRQDMXUtGLFDDVtFRPRSDUDOHJLWLPDUODSDVLYDPHQWHHQHVHFRQFUHWRSURFHVR 6LQHPEDUJRVLWDOH[WUHPRIXHVHGHVDFUHGLWDGRGXUDQWHODLQVWUXFFLyQRVLDELHUWRHOMXLFLRRUDO\WUDV ODSUiFWLFDGHODSUXHEDQRTXHGDVHVXILFLHQWHPHQWHDFUHGLWDGRDXQFXDQGRH[LVWLHVHSUXHEDGHFDUJR VXILFLHQWH VREUH OD FRPLVLyQ GH XQ GHOLWR HQ VX VHQR OD HQWLGDG WHQGUtD TXH VHU DEVXHOWD SRU LQLPSXWDEOH R SRU IDOWD GH FDSDFLGDG SDUD VHU SDUWH SDVLYD GHO SURFHVR SHQDO $Vt SXHV WDO \ FRPR VHxDOD)$,5e1*8,//e19Teoría general del Derecho…REFLWSDXQTXHSHQVDQGRHQ³el caso del loco contra el cual se procede hasta que se prueba su ininputabilidad”³hay que tener en cuenta la dinamicidad del proceso en general, y en especial del proceso penal, que puede iniciarse con partes formales pero quedar truncado por falta de capacidad para ser parte de una de ellas´< HV TXH HQ HVWH VHQWLGR WDO \ FRPR VXEUD\D (1&,62 &$/92 $ ³$FFLyQ \ SHUVRQDOLGDG &RQWULEXFLyQDOHVWXGLRGHODVH[FHSFLRQHVGLODWRULDVGHORVQ~PHURV\GHODUWtFXORGHODOH\GH HQMXLFLDPLHQWR FLYLO´ Revista de Derecho Privado, DEULO GH SS S MXVWR HV UHFRQRFHUTXHHOH[DPHQGHORVSUHVXSXHVWRVSURFHVDOHVGHODVSDUWHVWLHQHOXJDUJHQHUDOPHQWHHQHO SURFHVR \ QR GH IRUPD SUHYLD DO PLVPR OR FXDO KD OOHYDGR D DOJ~Q DXWRU D QHJDU HO FDUiFWHU GH SUHVXSXHVWRVSURFHVDOHVWDQWRGHODFDSDFLGDGSDUDVHUSDUWHFRPRGHODFDSDFLGDGSURFHVDO9HUHQ HVWHVHQWLGR6(55$'20Ë1*8(=0³3UHFLVLRQHVHQWRUQRDORVFRQFHSWRVGHSDUWH«REFLWS 168 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD QLSRUODSUHVWDFLyQGHVHUYLFLRVGHLQWHUpVHFRQyPLFRJHQHUDOFRQORTXHWDPSRFR HQFRQWUDUtDMXVWLILFDFLyQODUHIHULGDOLPLWDFLyQGHVXUHVSRQVDELOLGDG (QWRGRFDVRODDFWXDOUHJXODFLyQGHODUHVSRQVDELOLGDGGHODVVRFLHGDGHVPHUFDQWLOHV HVWDWDOHV UHVXOWD D PL HQWHQGHU PXFKR PiV DGHFXDGD HQ WDQWR TXH FHQWUD OD HVSHFLILFLGDGGHWDOHVHQWHVQRHQVXFDSDFLGDGGHLQFXUULUHQUHVSRQVDELOLGDGSHQDO VLQR HQ VX VLVWHPD GH VDQFLRQHV GH WDO IRUPD TXH VH DVHJXUD HQ PD\RU PHGLGD OD FRQWLQXLGDG GH OD HMHFXFLyQ GH ODV SROtWLFDV S~EOLFDV \ OD QR LQWHUUXSFLyQ HQ OD SUHVWDFLyQGHORVVHUYLFLRVGHLQWHUpVHFRQyPLFR JHQHUDO &RQ WDO ILQDOLGDG FDEUtDQ GRVRSFLRQHVRELHQUHVWULQJLUODH[FOXVLyQGHODVVRFLHGDGHVPHUFDQWLOHVHVWDWDOHVD DTXHOORV VXSXHVWRV HQ TXH VX HQMXLFLDPLHQWR SHQDO KLFLHVH SHOLJUDU OD HMHFXFLyQ GH WDOHVSROtWLFDVRODSUHVWDFLyQGHWDOHVVHUYLFLRVRELHQOLPLWDUODVSHQDVDSOLFDEOHVD WDOHV HQWHV GH IRUPD TXH VyOR UHVXOWDVHQ LPSRQLEOHV DTXHOODV TXH QR DIHFWDVHQ QHJDWLYDPHQWH D OD HMHFXFLyQ GH WDOHV SROtWLFDV S~EOLFDV R D OD SUHVWDFLyQ GH WDOHV VHUYLFLRV 3XHV ELHQ HO OHJLVODGRU ILQDOPHQWH KD RSWDGR SRU OLPLWDU OD HVSHFLILFLGDG GH HVWDV HQWLGDGHV DO VLVWHPD GH VDQFLRQHV GHURJDQGR VX JHQHUDO H[FOXVLyQ GHO UpJLPHQ GH UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV(QXQDOtQHDVLPLODUHORUGHQDPLHQWR LWDOLDQR SUHYp XQD PHGLGD PXFKR PHQRV GUiVWLFD TXH DGHPiV SUHVHUYD GH IRUPD PXFKR PiV HILFD] ORV LQWHUHVHV JHQHUDOHV HQ MXHJR FULWHULR TXH HQ PL RSLQLyQ GHEHUtDJXLDUDOOHJLVODGRUHQHVWHSXQWR$VtHO'/JVHVWDEOHFHODSRVLELOLGDG GH VXVWLWXLU ODV SHQDV TXH SURYRTXHQ OD LQWHUGLFFLyQ GH OD DFWLYLGDG GHO HQWH SRU HO QRPEUDPLHQWR GH XQ FRPLVDULR R LQWHUYHQWRU MXGLFLDO FXDQGR HO HQWH GHVDUUROOD XQ VHUYLFLR S~EOLFR R XQ VHUYLFLR GH S~EOLFD QHFHVLGDG FX\D LQWHUUXSFLyQ SXGLHVH SURYRFDUXQJUDYHSHUMXLFLRDODFROHFWLYLGDGDUWD'/JV (QHVWHSXQWRFDEHWUDHUDFRODFLyQODVSUHRFXSDFLRQHVH[SUHVDGDVSRUOD2&'(HQ VX LQIRUPH DQXDO GHO DxR VREUH FRUUXSFLyQ HQ HO TXH WUDV FULWLFDU OD HVFDVD EHOLJHUDQFLDGH(VSDxDIUHQWHDORVVRERUQRVGHIXQFLRQDULRVH[WUDQMHURVVHxDOyTXH D SHVDU GHO DGHODQWR TXH VXSRQH OD UHJXODFLyQ SRU YH] SULPHUD HQ (VSDxD GH XQ UpJLPHQ GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV TXH RIUHFH DPSOLDV SRVLELOLGDGHV SDUD FDVWLJDU D ODV HPSUHVDV SRU GHOLWRV GH FRKHFKR FRQ IXQFLRQDULRV S~EOLFRV H[WUDQMHURV OH SUHRFXSD VHULDPHQWH TXH HVWH QXHYR UpJLPHQ GH UHVSRQVDELOLGDG H[FOX\D GH VX iPELWR D ODV HPSUHVDV SURSLHGDG GHO (VWDGR \ UHFRPLHQGD TXH OD UHIRUPD GHO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV (QXQDOtQHDVLPLODU)(,-226È1&+(=%-³/DSHUVRQDMXUtGLFDFRPRVXMHWRGH«REFLWSS HQWLHQGHTXHVLVyORXQDSDUWHGHODDFWLYLGDGGHXQDVRFLHGDGPHUFDQWLOHVWDWDOWLHQHTXHYHU FRQSROtWLFDVS~EOLFDVRVHUYLFLRVGHLQWHUpVHFRQyPLFRJHQHUDOWDOHVSHUVRQDVSRGUtDQVHUVXMHWRVGH LPSXWDFLyQSHURKDEUtDTXHH[FOXLUODVSHQDVTXHDIHFWDVHQDOVHFWRUGHLQWHUpVS~EOLFRWRPDQGRHQ FRQVLGHUDFLyQODHYLWDFLyQGHODSHUWXUEDFLyQGHORVVHUYLFLRVS~EOLFRV (QHVWHVHQWLGRHOFLWDGRSUHFHSWRVHxDODTXH³Se sussistono i presupposti per l'applicazione di una sanzione interdittiva che determina l'interruzione dell'attivita' dell'ente, il giudice, in luogo dell'applicazione della sanzione, dispone la prosecuzione dell'attivita' dell'ente da parte di un commissario per un periodo pari alla durata della pena interdittiva che sarebbe stata applicata, quando ricorre almeno una delle seguenti condizioni: a) l'ente svolge un pubblico servizio o un servizio di pubblica necessita' la cui interruzione puo' provocare un grave pregiudizio alla collettivita «´ 169 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO MXUtGLFDV VH FRPSOHWH FRQ OD HOLPLQDFLyQ GH HVWD H[FHSFLyQ < DVt OR KD KHFKR HO OHJLVODGRUHQOD~OWLPDPRGLILFDFLyQGHO&3LQWURGXFLGDSRUOD/H\GHGH PDU]R VHxDODQGR TXH SRGUiQ VHU UHVSRQVDEOHV SHQDOHV ODV VRFLHGDGHV PHUFDQWLOHV S~EOLFDV TXH HMHFXWHQ SROtWLFDV S~EOLFDV R SUHVWHQ VHUYLFLRV GH LQWHUpV HFRQyPLFR JHQHUDOVLELHQOLPLWDQGRODVSRVLELOLGDGHVVDQFLRQDGRUDVDODSHQDGHPXOWD\DOD GHLQWHUYHQFLyQMXGLFLDOVDOYRSDUDHOFDVRGHTXHWDOHVHQWLGDGHVKD\DQVLGRFUHDGDV SDUD HOXGLU XQD HYHQWXDO UHVSRQVDELOLGDG SHQDO VXSXHVWR HQ HO FXDO SRGUiQ LPSRQpUVHOHV ODV PLVPDV SHQDV TXH D FXDOTXLHU RWUD SHUVRQD MXUtGLFD DUW TXLQTXLHV&3 $PD\RUDEXQGDPLHQWRQRFDEHGHVGHxDUODLPSRUWDQFLDGHODFULPLQDOLGDGFRPHWLGD GHQWUR \ GHVGH FRUSRUDFLRQHV HPSUHVDV \ HQWLGDGHV S~EOLFDV HVSHFLDOPHQWH HQ GHOLWRVGHFRUUXSFLyQ(QHVWHVHQWLGR=8f,*$52'5Ë*8(=FRQVLGHUDTXHVL WDOHV HQWLGDGHV WLHQHQ SHUVRQDOLGDG MXUtGLFD GHEHQ HQFRQWUDUVH VRPHWLGDV D OD GLVFXVLyQGHODUHVSRQVDELOLGDGSHQDO\DTXHORFRQWUDULRVXSRQGUtDGDUOHVXQWUDWR SULYLOHJLDGR \ FUHDU LQWROHUDEOHV iPELWRV GH LPSXQLGDG 'H KHFKR HQ (( 88 DOJXQRV GH ORV SULPHURV FDVRV GH UHVSRQVDELOLGDG FULPLQDO GH ODV FRUSRUDFLRQHV HVWXYLHURQUHODFLRQDGDVFRQRPLVLRQHVFXOSRVDVUHDOL]DGDVSRUFRUSRUDFLRQHVFXDVL S~EOLFDV FRPR ORV PXQLFLSLRV TXH HOXGtDQ UHDOL]DU GHWHUPLQDGDV WDUHDV S~EOLFDV FDXVDQGROHVLRQHV\SHUMXLFLRVDORVFLXGDGDQRV\VyORSRVWHULRUPHQWHVHH[WHQGLyWDO UHVSRQVDELOLGDGDODVFRUSRUDFLRQHVFRPHUFLDOHV$KRUDELHQWDO\FRPRDFDEDGH UHIHULUVHKD\TXHSODQWHDUVHHVWDFXHVWLyQDVLPLVPRGHVGHODSHUVSHFWLYDGHODSHQD \DTXHDXQTXHHQXQVLVWHPDGHDXWRQRPtDILVFDOFRPRHODPHULFDQRSRGUtDWHQHU VHQWLGR FXOSDU D HQWLGDGHV ORFDOHV R HVWDWDOHV HQ XQ VLVWHPD FRPR HO HVSDxRO LPSRQHU PXOWDV D HQWLGDGHV S~EOLFDV TXH VH YDQ D VDWLVIDFHU FRQ HO HUDULR S~EOLFR SRGUtDUHVXOWDUFRQWUDSURGXFHQWH 3RU RWUD SDUWH FDEH VXEUD\DU TXH OD H[FOXVLyQ GH ORV HQWHV GH FDUiFWHU S~EOLFR GHO UpJLPHQGHUHVSRQVDELOLGDGSHQDOFRQVWLWX\HWDQVyORXQDRSFLyQOHJLVODWLYDFRPROR SRQH GH PDQLILHVWR HO KHFKR GH TXH HQ RWURV RUGHQDPLHQWRV FRPSDUDGRV VH KD\D RSWDGR SRU RWUDV DOWHUQDWLYDV 3RU HMHPSOR HQ HO RUGHQDPLHQWR KRODQGpV \ HQ HO QRUWHDPHULFDQRVHSHUPLWHH[LJLUUHVSRQVDELOLGDGSHQDODODVFRUSRUDFLRQHVS~EOLFDV 6LQHPEDUJRVHGHEHHQWHQGHUTXHODVH[FOXVLRQHVGHO&3OLPLWDUtDQDODMXULVGLFFLyQ HVSDxROD SDUD SURFHGHU FRQWUD SHUVRQDV MXUtGLFDV H[WUDQMHUDV TXH SRVHDQ DWULEXWRV $Vt SXHV HO ,QIRUPH DQXDO GH OD 2&'( GHO DxR GLVSRQLEOH KWWSZZZRHFGRUJGDIDQWL EULEHU\$QWL%ULEHU\$QQ5HSSGI ~OWLPD FRQVXOWD FRQIHFFLRQDGR SRU HO *UXSR GH 7UDEDMRVREUHFRKHFKRVHxDODTXH³the entry into force, in 2010, of Spain’s first regime of liability for legal persons, which offers a wide range of possibilities for holding companies criminally liable for offences of foreign bribery, was an important step. However, the Working Group is seriously concerned that this new regime of liability excludes from its scope State owned enterprises and recommends that the reform of the regime of criminal liability of legal persons be completed with the removal of this exception´ &IU=Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWS ËGHPS $,16/,( ( . ³,QGLFWLQJ FRUSRUDWLRQV UHYLVLWHG OHVVRQV RIWKH $UWKXU $QGHUVHQ SURVHFXWLRQ´ American Criminal Law ReviewQ~PSSSS 170 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HTXLYDOHQWHV D ORV TXH WLHQHQ ODV SHUVRQDV GH GHUHFKR S~EOLFR HQ HO RUGHQDPLHQWR HVSDxRO /DH[FOXVLyQLQLFLDOGHORVSDUWLGRVSROtWLFRV\ORVVLQGLFDWRV (Q FXDQWR D ORV SDUWLGRV SROtWLFRV \ D ORV VLQGLFDWRV HQ XQ SULPHU PRPHQWR HO OHJLVODGRUGHFLGLyH[FOXLUORVH[SUHVDPHQWHGHOUpJLPHQGHUHVSRQVDELOLGDGSHQDO7DO H[FOXVLyQLQLFLDOIXHFULWLFDGDSRUXQDSDUWHGHODGRFWULQD\MXVWLILFDGDSRURWUDHQ DWHQFLyQDODVIXQFLRQHVGHFDQDOL]DFLyQGHGHUHFKRVIXQGDPHQWDOHVTXHWDOHVHQWHV WLHQHQHQFRPHQGDGDV6LQHPEDUJRXQDPRGLILFDFLyQOHJDOSRVWHULRUORVHOLPLQy GHODOLVWDGHSHUVRQDVMXUtGLFDVH[HQWDVGHUHVSRQVDELOLGDGSHQDOMXVWLILFDQGRVX LQFOXVLyQHQHOUpJLPHQJHQHUDOHQHOLQWHQWRGHsuperar la percepción de impunidad de estos dos actores de la vida política 3DUD ORV SDUWLGRV SROtWLFRV H[LVWH XQD UHJXODFLyQ HVSHFtILFD GH OD /2 GH 3DUWLGRV 3ROtWLFRV OR FXDO H[SOLFDUtD SDUD DOJ~Q DXWRU OD H[FOXVLyQ GH ORV SDUWLGRV SROtWLFRGHOUpJLPHQSHQDO6LQHPEDUJRHVWDQRUPDWLHQHXQiPELWRGHDSOLFDFLyQ GLVWLQWROLPLWiQGRVHHQHORUGHQMXULVGLFFLRQDOSHQDODORVFDVRVHQTXHHOSDUWLGR SXHGD VHU FRQVLGHUDGR XQD DVRFLDFLyQ LOtFLWD HQ ORV WpUPLQRV GHO &3 DUW D /233 \ SUHYLpQGRVH HQ WDO FDVR FRPR ~QLFDV VDQFLRQHV OD GLVROXFLyQ \ OD VXVSHQVLyQMXGLFLDO 'HKHFKRODGRFWULQDGHVFDUWDHOFDUiFWHUSHQDOGHOSURFHGLPLHQWRGHGLVROXFLyQGH SDUWLGRV UHJXODGR HQ OD /233 VHxDODQGR TXH ³uno de los principales leitmotiv de éste específico proceso fue poner en manos de los tribunales una vía alternativa a la criminal para la ilegalización de partidos políticos cuyas actividades u organización fuesen contrarias a los principios democráticos, aun sin producirse la efectiva realización de tipo penal alguno por parte de sus representantes, y así fue reflejado &IU (67(%$1 '( /$ 526$ ) ³&RPSHWHQFLD LQWHUQDFLRQDO GH ORVWULEXQDOHV HVSDxROHV«RE FLWS &IU%85*26/$'5Ï1'(*8(9$5$-³/DUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV «RE FLW 'HO PLVPR DXWRU ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV «RE FLWS52'5Ë*8(=*$5&Ë$1³$QiOLVLVGHODUHJXODFLyQOHJDO«REFLWS7DPELpQVH KD FULWLFDGRTXH ORV SDUWLGRV SROtWLFRV \ ORV VLQGLFDWRVQR HQFDMDUtDQ HQOD UHJXODFLyQSHQDO (Q HVWD OtQHD 48,17(52 2/,9$5(6 * ³/D UHVSRQVDELOLGDG SHQDO GH ORV SDUWLGRV SROtWLFRV FRPR SHUVRQDVMXUtGLFDV´Actualidad Jurídica AranzadiQ~PGHPDU]RGHSREVHUYDTXH DXQTXHQRKD\XQUD]RQDPLHQWRREMHWLYRSDUDQHJDUODLPSXWDFLyQGHGHOLWRVDHVWRVHQWHVODVHOHFFLyQ GH ODV ILJXUDV GHOLFWLYDV ORV FRQFHSWRV GH DGPLQLVWUDGRU GH KHFKR R GH GHUHFKR \ HO FRQFHSWRV GH SURYHFKR\EHQHILFLRHVWiQSHQVDGRVPiVELHQSDUDVXDSOLFDFLyQHQXQFRQWH[WRHPSUHVDULDOSRUOR TXHVXDSOLFDFLyQD3DUWLGRV\6LQGLFDWRVSRGUtDUHVXOWDUXQWDQWRGLItFLO &IU)(51È1'(=7(58(/2-*³/DUHVSRQVDELOLGDGSHQDOGHODV«REFLWS (QFRQFUHWRIXHDWUDYpVGHOD/2GHGHGLFLHPEUHGHPRGLILFDFLyQGHO&3\DFLWDGD 3UHiPEXORGHOD /2GHGHGLFLHPEUH\DFLWDGD $Vt *Ï0(=-$5$ & ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV HQ OD UHIRUPD GHO &yGLJR3HQDO´Diario La Ley, Q~PGHGLFLHPEUHGH /233 171 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO en los debates parlamentarios”6HVHxDODHQHVWHVHQWLGRHOFDUiFWHUQRSHQDOGH OD GLVROXFLyQ \ SRU OR WDQWR GHO SURFHVR PLVPR DWULEX\pQGROH SRU HO FRQWUDULR QDWXUDOH]DFLYLOHQWDQWRTXHVRQORVWULEXQDOHVFLYLOHVORVFRPSHWHQWHVFRPRUHJOD JHQHUDO SDUD OD GLVROXFLyQ GH DVRFLDFLRQHV \ ORV TXH JR]DQ GH vis atractiva, HQ UHODFLyQFRQDTXHOODVPDWHULDVTXHQRKDQVLGRH[SUHVDPHQWHDWULEXLGDVDRWURRUGHQ MXULVGLFFLRQDO DUW /23- 3RU HVR HQ SULQFLSLR QR H[LVWLUtD QLQJXQD LQFRPSDWLELOLGDGDXQFXDQGRORV3DUWLGRVUHVSRQGLHVHQSHQDOPHQWHFRQIRUPHDO&3 \DGHPiVOHVUHVXOWDVHGHDSOLFDFLyQOD/H\GH3DUWLGRVFRPRGHKHFKRRFXUUHFRQ ODOHJLVODFLyQYLJHQWHWUDVODPRGLILFDFLyQLQWURGXFLGDHQHODxRVLQSHUMXLFLR GHTXHHQEXHQDWpFQLFDOHJLVODWLYDDPEDVQRUPDVGHELHUDQVHUFRKHUHQWHV 6HDSUHFLDXQDFRQWUDGLFFLyQHQWUHORGLVSXHVWRHQHO&3\HQOD/33HQWDQWRTXHHO SULPHURSUHYpODSRVLELOLGDGGHGLVROYHUXQSDUWLGRVLHPSUHTXHFRPHWDDOJXQRGHORV GHOLWRV TXH UHVXOWDQ LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV \ FRQFXUUDQ DGHPiV ODV FLUFXQVWDQFLDVUHTXHULGDVSRUHODUWELV&3SDUDLPSRQHUWDOSHQD0LHQWUDVTXHHO DUW /33 VHxDOD WDMDQWHPHQWH TXH ³sólo procederá la disolución de un partido político (…) por decisión de la autoridad judicial competente y en los términos previstos en los apartados 2 y 3 del presente artículo´ HVWR HV H[FOXVLYDPHQWH FXDQGR SXHGD DWULEXtUVHOH XQ GHOLWR GH DVRFLDFLyQ LOtFLWD 6LHQGR DPEDV QRUPDV GH UDQJRRUJiQLFRHQPLRSLQLyQODFLWDGDFRQWUDGLFFLyQGHELHUDUHVROYHUVHDIDYRUGH OD /33 SRU WUDWDUVH GH XQD OHJLVODFLyQ HVSHFLDO SRU UD]yQ GH OD PDWHULD &RQVHFXHQWHPHQWH ORV 3DUWLGRV 3ROtWLFRV QR SRGUtDQ VHU GLVXHOWRV HQ XQ SURFHVR SHQDOHQHOTXHVHOHVLPSXWDVHXQGHOLWRGLVWLQWRGHOGHDVRFLDFLyQLOtFLWDDUW /33 FRQ OR TXH HO UHVWR GH FRQGXFWDV GHOLFWLYDV TXH VHJ~Q HO &3 SRGUtDQ DWULEXtUVHOHV SRGUtDQ VHU VDQFLRQDGDV FRQ XQD SHQD GH PXOWD R FRQ FXDOHVTXLHUD RWUDV SHQDV UHVWULFWLYDV GH GHUHFKRV VDOYR FRQ OD GLVROXFLyQ 3RU HMHPSOR OD VXVSHQVLyQ MXGLFLDO GH XQ SDUWLGR SROtWLFR VL SRGUtD LPSRQHUVH SRU OD FRPLVLyQ GH RWURVGHOLWRVGLVWLQWRVGHOGHDVRFLDFLyQLOtFLWDHQWDQWRTXHVHJ~QOD/33SURFHGHUiVL DVtORGLVSRQHHO&3DUW/332WUDLQWHUSUHWDFLyQSRVLEOHSDVDUtDSRUHQWHQGHU TXHVLHQGRODUHJXODFLyQGHO&3SRVWHULRUHQHOWLHPSRDOD/33HO&3KDEUtDYHQLGR DFUHDUXQDQXHYDFDXVDGHGLVROXFLyQGHORVSDUWLGRVSROtWLFRV7RGRGHSHQGHUiGHVL VH DSOLFD HO FULWHULR GH OD HVSHFLDOLGDG R HO GH OD WHPSRUDOLGDG SDUD UHVROYHU HO FRQFXUVRGHQRUPDV (Q HO 'HUHFKR H[WUDQMHUR VH SXHGHQ HQFRQWUDU GLYHUVDV SRVLFLRQHV DO UHVSHFWR (Q ,WDOLD ORV SDUWLGRV SROtWLFRV \ ORV VLQGLFDWRV HVWDUtDQ H[FOXLGRV GHO UpJLPHQ GH UHVSRQVDELOLGDGDGPLQLVWUDWLYDGHSHQGLHQWHGHODFRPLVLyQGHXQGHOLWRHQWDQWRTXH HO DUW ' /JV H[FOX\H D ORV HQWHV TXH GHVDUUROODQ IXQFLRQHV GH UHOHYDQFLD FRQVWLWXFLRQDO VDOYHGDG TXH KDFH UHIHUHQFLD VHJ~Q OD GRFWULQD LWDOLDQD D SDUWLGRV SROtWLFRV\VLQGLFDWRV3RUVXSDUWHODOHJLVODFLyQIUDQFHVDDUWVXOW&3 DGPLWH HQ OtQHD GH SULQFLSLR OD UHVSRQVDELOLGDG SHQDO GH SDUWLGRV SROtWLFRV \ )(55(,52%$$021'(;;El proceso de disolución de partidos políticos ,XVWHO0DGULG S ËGHPSS\ '(6,021(*³,SURILOLVRVWDQ]LDOLGHOODUHVSRQVDELOLWjFG$PPLQLVWUDWLYDGHJOLHQWLOD³SDUWH JHQHUDOH´HOD³SDUWHVSHFLDOH´GHO'/JVJLXJQR1´Responsabilità degli enti per gli illeciti amministrativi dipendenti da reatoGLU**DUXWL&HGDP3DGRYDSSS 172 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD VLQGLFDWRV SHUR H[FOX\H IUHQWH D HOORV OD SRVLELOLGDG GH DSOLFDFLyQ GH ODV VDQFLRQHV PiVLQYDVLYDVGLVROXFLyQ\VXERUGLQDFLyQDYLJLODQFLDMXGLFLDO (OUHPHGLRGHORUGHQDPLHQWRIUDQFpVKDVLGRDSXQWDGRSRUDOJXQRVFRPRVROXFLyQGH HTXLOLEULR HQWUH XQD H[HQFLyQ WRWDO \ XQD LQFOXVLyQ LGpQWLFD D OD GHO UHVWR GH ODV SHUVRQDVMXUtGLFDV3RUXQDSDUWHHVWDPHGLGDVHUtDPiVDGHFXDGDTXHXQDH[FOXVLyQ WRWDO GH WDOHV DJHQWHV GHO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO TXH LPSOLFDUtD GHVFRQRFHU OD UHDOLGDG FULPLQyJHQD TXH ORV PLVPRV SURWDJRQL]DQ HQ PDWHULD HOHFWRUDOXUEDQtVWLFDILQDQFLHUDHWF<SRURWUDVHHYLWDUtDXQDLQFOXVLyQSDUHMDDOD GHO UHVWR GH ODV SHUVRQDV MXUtGLFDV TXH REYLDVH HO SDSHO TXH VH OHV HQFRPLHQGD FRQVWLWXFLRQDOPHQWH GH VHUYLU GH FDXFH SDUD HO HMHUFLFLR GH FLHUWRV GHUHFKRV IXQGDPHQWDOHV\OLEHUWDGHVS~EOLFDVGHSULPHURUGHQ3RUHVRVHSURSRQHHVWDEOHFHU SDUD WDOHV HQWLGDGHV XQ UpJLPHQ HVSHFtILFR FRPR HO SUHYLVWR SDUD ODV VRFLHGDGHV PHUFDQWLOHVHVWDWDOHVTXHSHUPLWDODLPSRVLFLyQGHDOJXQDVSHQDVFRPRODPXOWDROD LQWHUYHQFLyQMXGLFLDOUHFKD]DQGRGHSODQRRWUDVFRPRODGLVROXFLyQRODVXVSHQVLyQ GHDFWLYLGDGHV /RV HQWHV VLQ SHUVRQDOLGDG FRPR VXMHWRV SDVLEOHV GH FRQVHFXHQFLDV DFFHVRULDV 7DO \ FRPR VH UHILULy HQ ORV DSGRV DQWHULRUHV HO &3 VHxDOD FRPR ~QLFRV VXMHWRV FROHFWLYRV TXH SXHGHQ VHU UHVSRQVDEOHV SHQDOHV HQ VHQWLGR HVWULFWR \ SRU HQGH SDVLEOHVGHDXWpQWLFDVSHQDVDODVSHUVRQDVMXUtGLFDVHVGHFLUDTXHOODVHQWLGDGHVTXH KDQDGTXLULGRSHUVRQDOLGDGMXUtGLFDFRQIRUPHD'HUHFKR3RUVXSDUWHODVHQWLGDGHV FDUHQWHV GH SHUVRQDOLGDG MXUtGLFD SRU ORV GHOLWRV FRPHWLGRV HQ VX VHQR FRQ VX FRODERUDFLyQRSRUPHGLRGHODVPLVPDVVyORSXHGHQVHUREMHWRGHODVGHQRPLQDGDV FRQVHFXHQFLDVDFFHVRULDVVHJ~QORSUHYLVWRHQHODUW&3 (QFRQWUDGHORTXHFDEUtDHVSHUDUHODUW&3QRFRQWLHQHXQOLVWDGRGHVDQFLRQHV HVSHFtILFDVVLQRTXHVHUHPLWHHQRUGHQDLQWHJUDUVXFRQWHQLGRDODVSHQDVSUHYLVWDV SDUD ODV SHUVRQDV MXUtGLFDV HQ HO DUW &3 FRQ H[FOXVLyQ GH OD PXOWD \ OD GLVROXFLyQ (VWD GXDOLGDG GH UHJtPHQHV FUHD OD SDUDGRMD GH TXH HQ HO PLVPR WH[WR OHJDOFRH[LVWHQVDQFLRQHVGHLGpQWLFRFRQWHQLGRVLELHQXQDVVHGHQRPLQDQSHQDV\ RWUDV FRQVHFXHQFLDV DFFHVRULDV (Q GHILQLWLYD ODV SHUVRQDV MXUtGLFDV \ ORV HQWHV VLQ SHUVRQDOLGDG VRQ REMHWR GH VDQFLRQHV SUiFWLFDPHQWH LGpQWLFDV SHUR VyOR ODV LPSRQLEOHV D ODV SULPHUDV VH GHQRPLQDQ SHQDV DUW &3 OR FXDO SRGUtD FRQVWLWXLUXQIUDXGHGHHWLTXHWDV 3RU RWUD SDUWH VyOR SDUD ODV SHUVRQDV MXUtGLFDV VH SUHYpQ FULWHULRV HVSHFtILFRV GH LPSXWDFLyQGHUHVSRQVDELOLGDGSHQDODUWbis&3\VHUHJXODVXLQWHUYHQFLyQHQHO SURFHVR SHQDO DUWV ELV TXiWHU \ ELV /(&ULP 3RU HO &IU52'5Ë*8(=*$5&Ë$1³$QiOLVLVGHODUHJXODFLyQOHJDO«REFLWS &IU=Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWS*Ï0(= 720,//20Introducción a la responsabilidad penal…REFLWSS 173 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO FRQWUDULR SDUD ORV HQWHV VLQ SHUVRQDOLGDG QR VH VHxDOD FULWHULR DOJXQR HQ RUGHQ D GHFLGLUVREUHODLPSRVLFLyQGHODVFRQVHFXHQFLDVDFFHVRULDVQLUHTXLVLWRVHVSHFtILFRV GHLPSXWDFLyQQLXQDVXHUWHGHHVWDWXWRSURFHVDOSHQDORWDQVLTXLHUDXQWUiPLWHGH LQWHUYHQFLyQ GH WDOHV HQWHV HQ HO MXLFLR SHQDO $Vt SXHV OD UHJXODFLyQ SURFHVDO LQWURGXFLGD SRU OD /0$3 HQ OD /(&ULP QR KD FXELHUWR HVH YDFtR OHJDO GHMDQGR QXHYDPHQWH VLQ UHJXODU ORV DVSHFWRV SURFHVDOHV UHODWLYRV D OD LPSRVLFLyQ GH ODV FRQVHFXHQFLDVDFFHVRULDVDODSHQD/DJXQDTXHH[LVWHGHVGHTXHHQHODxRVH DSUREDUD HO DFWXDO &3 FRQ HO UpJLPHQ GH FRQVHFXHQFLDV DFFHVRULDV TXH HQ DTXHO PRPHQWR LQLFLDO VH DSOLFDEDQ LQGLVWLQWDPHQWH D HQWHV FRQ \ VLQ SHUVRQDOLGDG MXUtGLFD 3HUR PiV JUDYH VL FDEH UHVXOWD OD SUHWHULFLyQ GH WDO UHJXODFLyQ HQ ODV GRV ~OWLPDVUHIRUPDVGHOD/(&ULPDSUREDGDVHQHODxRTXHVHKDQSUHRFXSDGR GHVXVWLWXLUHOWpUPLQRLPSXWDGRSRUHOGHLQYHVWLJDGRRHQFDXVDGRSHURKDQGHMDGR SDVDU OD RSRUWXQLGDG GH GHWHUPLQDU TXLpQ SXHGH RFXSDU WDO SRVLFLyQ HQ HO SURFHVR &RQVHFXHQWHPHQWH OD /(&ULP VLJXH UHILULpQGRVH VyOR D ODV SHUVRQDV MXUtGLFDV UHOHJDQGR DO ROYLGR ODV FXHVWLRQHV UHODWLYDV D OD LQWHUYHQFLyQ HQ HO SURFHVR GH ORV HQWHVVLQSHUVRQDOLGDGDFUHHGRUHVGHODVGHQRPLQDGDVFRQVHFXHQFLDVDFFHVRULDV /D IDOWD GH LGRQHLGDG GH OD SHUVRQDOLGDG MXUtGLFD FRPR FULWHULR GHWHUPLQDQWHGHODUHVSRQVDELOLGDGSHQDO(OFDVRGHORVHQWHVVLQSHUVRQDOLGDG \GHODVVRFLHGDGHVSDQWDOOD (Q HVWH SXQWR HV SUHFLVR UHIOH[LRQDU VREUH OR DSURSLDGR GH HVWH GLVSDU WUDWDPLHQWR SDUDODVRUJDQL]DFLRQHVTXHRVWHQWDQSHUVRQDOLGDGMXUtGLFD\ODVTXHQR,JXDOPHQWH FDEHSODQWHDUVHVLHOFULWHULRGHODSHUVRQDOLGDGMXUtGLFDHVDGHFXDGRSDUDGHWHUPLQDU TXp VXMHWRV VRQ SHQDOPHQWH LPSXWDEOHV \ SRU HQGH SXHGHQ VHU VXMHWRV SDVLYRV GHO SURFHVRSHQDO\FXiOHVQR 3XHVELHQHQFRQWUDGHWDOFULWHULRFRPRGHWHUPLQDQWHGHODUHVSRQVDELOLGDGSHQDO\ SRUHQGHGHODFDSDFLGDGSDUDVHUSDUWHSDVLYDHQXQSURFHVRSHQDOVHKDGLFKRTXH HQ HO iPELWR SHQDO OD SHUVRQDOLGDG MXUtGLFD QR WLHQH OD PLVPDUHOHYDQFLD TXH HQ HO 'HUHFKR FLYLO VLQR TXH OR UHDOPHQWH LPSRUWDQWH GHELHUD VHU ODSUR\HFFLyQ GHOLFWLYD $QWHVGHOD/2GHGHMXQLR\DFLWDGDHO&3DOUHJXODUODVFRQVHFXHQFLDVDFFHVRULDV TXH SRGtDQ VHU LPSXHVWDV WDQWR D SHUVRQDV MXUtGLFDV FRPR D HQWHV VLQ SHUVRQDOLGDG VH UHIHUtD D OD QHFHVLGDG GH FHOHEUDU XQD DXGLHQFLD SDUD RtU D ORV WLWXODUHV R UHSUHVHQWDQWHV GH OD HQWLGDG 'HVDIRUWXQDGDPHQWH DTXHOOD GLVSRVLFLyQ GHVDSDUHFLy FRQ OD UHIRUPD GHO DxR 3HUR HVWR QR H[FOX\HHOLQWHUpVOHJtWLPRTXHHOHQWHVLQSHUVRQDOLGDGSLpQVHVHHQXQD87(RHQXQDVRFLHGDGHQ IRUPDFLyQSXHGDWHQHUHQGHIHQGHUVHDOHJDQGRTXHQRKDFRODERUDGRQLKDVLGRPHGLRRLQVWUXPHQWR HQODFRPLVLyQGHQLQJXQDDFWXDFLyQGHOLFWLYDRLQFOXVRDOHJDQGRTXHODSHUVRQDItVLFDDODTXHVH LPSXWDODFRPLVLyQGHOGHOLWREDVHGHEHVHUDEVXHOWDORFXDOUHGXQGDUtDHQVXSURSLDDEVROXFLyQRPiV FRQFUHWDPHQWHHQODQRLPSRVLFLyQGHFRQVHFXHQFLDVDFFHVRULDVDOHQWHHQFXHVWLyQ /H\ GH GH RFWXEUH \ OD /2 GH GH RFWXEUH (VWH ROYLGR UHVXOWD PiV VRUSUHQGHQWHDOWRPDUHQFRQVLGHUDFLyQTXHWDQWRODSURSXHVWDGH&33TXHQROOHJyDSURVSHUDUFRPR HO$/20(&ULPGHPRGLILFDGRGXUDQWHODWUDPLWDFLyQSDUODPHQWDULDVtDWULEXtDQFDSDFLGDGSDUD VHUSDUWHSDVLYDGHOSURFHVRSHQDOVLJXLHQGRHQHVWHSXQWRODUHJXODFLyQFRQWHQLGDHQOD/(&LYQR VyORDODVSHUVRQDVItVLFDV\MXUtGLFDVVLQRWDPELpQDODVPDVDVSDWULPRQLDOHV\SDWULPRQLRVVHSDUDGRV DORVHQWHVVLQSHUVRQDOLGDG\DORVJUXSRVHQWUDQGRWRGRVHVWRVHQWHVHQODGHILQLFLyQGHORVWpUPLQRV HQFDXVDGR DUW 3URSXHVWD &33 R VXMHWR SDVLYR DUW $/20(&ULP GH TXH YHQtDQ D VXVWLWXLUDOWUDGLFLRQDO³LPSXWDGR´ 174 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHO VXMHWR HQ FXHVWLyQ (Q HVWD OtQHD VH SODQWHD OD SRVLELOLGDG GH IRUPXODU XQ FRQFHSWR HVSHFtILFR GH SHUVRQD MXUtGLFD SDUD HO 'HUHFKR 3HQDO TXH HQ PD\RU R PHQRU PHGLGD GHEHUtD HVWDU YLQFXODGR FRQ OD FDSDFLGDG GH DIHFWDFLyQ DO ELHQ MXUtGLFR 6H DILUPD HQ HVWH VHQWLGR TXH ³las organizaciones de hecho, que estructuralmente son similares a las personas jurídicas pueden ser también objeto de un juicio de responsabilidad, en su caso, penal´ 3RUHOFRQWUDULRKD\TXLHQDUJXPHQWDTXHODRVWHQWDFLyQGHSHUVRQHUtDMXUtGLFDSRU SDUWH GH XQD HQWLGDG HV LPSRUWDQWH SDUD UHFRQRFHUOH FRPR VXMHWR GH LPSXWDFLyQ MXUtGLFD GH WDO IRUPD TXH ODV FRUSRUDFLRQHV VLQ SHUVRQDOLGDG GLItFLOPHQWH SRGUtDQ FRQVLGHUDUVH VXMHWRV GH UHVSRQVDELOLGDG GHELHQGR UHFLELU HO WUDWDPLHQWR GH ODV DVRFLDFLRQHVLOtFLWDV (Q HO SDQRUDPDFRPSDUDGRH[LVWHQGLIHUHQFLDVLPSRUWDQWHVHQODGHWHUPLQDFLyQGH ODV RUJDQL]DFLRQHV VXMHWDV D UHVSRQVDELOLGDG SHQDO $Vt SXHV VL VH DFXGH DO 'HUHFKRH[WUDQMHURVHREVHUYDFRPRSRUHMHPSORHQ,WDOLDODOHJLVODFLyQTXHUHJXOD OD UHVSRQVDELOLGDG DGPLQLVWUDWLYD GHULYDGD GHO GHOLWR VH DSOLFD WDQWR D SHUVRQDV MXUtGLFDV FRPR D HQWHV VLQ SHUVRQDOLGDG ,JXDOPHQWH HQ (VWDGRV 8QLGRV H ,QJODWHUUD GRQGH OD UHVSRQVDELOLGDG SHQDO GH FRUSRUDFLRQHV \ DJUXSDFLRQHV FXHQWD FRQ XQD PD\RU WUDGLFLyQ OD SHUVRQDOLGDG MXUtGLFD QR VH XVD FRPR FULWHULR GHOLPLWDGRU $Vt HQ (( 88 ODV Sentencing Guidelines HPSOHDQ HO WpUPLQR ³organization´ \ORGHILQHQSRUH[FOXVLyQFRPR³cualquier otra persona diferente de la física´, ORTXHLQWHJUDD³corporaciones, sociedades, asociaciones, sociedades anónimas, cooperativas, fideicomisos, fondos de pensiones, organizaciones no constituidas en sociedad, los gobiernos, y las subdivisiones políticas de los mismos y organizaciones sin fines de lucro´3RUVXSDUWHOD³Interpretation Act´EULWiQLFD &IU'(/$)8(17(+2158%,$)Las consecuencias accesorias del artículo 129 del Código Penal/H[1RYD9DOODGROLGS &IU*Ï0(=-$5$'Ë(=&³$VSHFWRVVXVWDQWLYRVUHODWLYRVDODUHVSRQVDELOLGDG«REFLWS =Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWS (Q HVWD OtQHD VH SURQXQFLy =Òf,*$ 52'5Ë*8(= HQ XQ SULPHU PRPHQWR VL ELHQ SRVWHULRUPHQWH HQ =Òf,*$ 52'5Ë*8(= / Bases para un modelo de imputación«RE FLW SS DEDQGRQDWDOSRVWXUDVHJ~QUHFRQRFHODSURSLDDXWRUDWUDVXQHVWXGLRPiVSURIXQGRVREUHOD WHRUtDGHODVRUJDQL]DFLRQHV6XQXHYDSRVLFLyQDOUHVSHFWRHPSOHDHOJUDGRGHLQVWUXPHQWDOL]DFLyQGH ODHQWLGDGFRPRFULWHULRSDUDGHWHUPLQDUVLODPLVPDKDGHVHUFRQVLGHUDGDSHQDOPHQWHUHVSRQVDEOHR WUDWDGD FRPR XQD DVRFLDFLyQ LOtFLWD HQ PDQRV GH ORV DXWpQWLFRV UHVSRQVDEOHV SHQDOHV TXH VHUtDQ ORV LQGLYLGXRV FRQFOX\HQGRTXH XQD VRFLHGDGFRQ ILQHV LOtFLWRVGHEHUi VHU WUDWDGD FRPR XQD DVRFLDFLyQ LOtFLWDPLHQWUDVTXHXQDVRFLHGDGQRLQVFULWDDSHVDUGHFDUHFHUGHSHUVRQDOLGDGMXUtGLFDUHVSRQGHUtD LJXDOPHQWHSRUVXFRPSRUWDPLHQWRRUJDQL]DFLRQDO (QHVWHVHQWLGR'(0$*/,(&³0RGHOVRI&RUSRUDWH&ULPLQDO/LDELOLW\LQFRPSDUDWLYHODZ´ Washington University Glogal Studies Law Review HQHUR GH YRO Q~P &HQWHQQLDO 8QLYHUVDO&RQJUHVVRI/DZ\HU&RQIHUHQFH/DZ\HUVDQG-XULVWVLQWKHVW&HQWXU\SSSS VHxDOD TXH OD H[SHULHQFLD FRPSDUDG VXJLHUH WUHV JUDQGHV PRGHORV XQ HQIRTXH TXH XVD HO WpUPLQRRUJDQL]DFLyQVLQQLQJXQDGHILQLFLyQRUHVWULFFLyQRWURTXHFRQVLVWHHQHVWDEOHFHUXQOLVWDGRGH ORVHVSHFtILFRVWLSRVGHRUJDQL]DFLRQHVVXMHWRVDUHVSRQVDELOLGDG\XQWHUFHUHQIRTXHTXHFRQVLVWHHQ OLPLWDUODUHVSRQVDELOLGDGSHQDODDTXHOODVHQWLGDGHVTXHVHJ~QHO'HUHFKRFLYLORVWHQWDQODFRQGLFLyQ GHSHUVRQDVMXUtGLFDV7DPELpQVHUHILHUHDHVWDVGLIHUHQFLDVHQODGHWHUPLQDFLyQGHODVRUJDQL]DFLRQHV SHQDOPHQWH UHVSRQVDEOHV %$521$ 9,/$5 6 ³/D SHUVRQD MXUtGLFD FRPR UHVSRQVDEOH SHQDO«RE FLWS $Vt HO DUW ' /JV GLVSRQH TXH ³OH GLVSRVL]LRQL LQ HVVR SUHYLVWH VL DSSOLFDQR DJOL HQWL IRUQLWLGLSHUVRQDOLWDJLXULGLFDHDOOHVRFLHWD HDVVRFLD]LRQLDQFKHSULYHGLSHUVRQDOLWD JLXULGLFD´ U.S.S.G$ 175 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GH HQ UHODFLyQ FRQ ODV OH\HV SHQDOHV FXDQGR VH UHILHUH D OD GHILQLFLyQ GH SHUVRQD LQFOX\H D ORV JUXSRV VLQ SHUVRQDOLGDG MXUtGLFD 7DPELpQ HQ $XVWUDOLD HV SRVLEOHFRQGHQDUSRUUHVSRQVDELOLGDGSHQDODFXDOTXLHURUJDQL]DFLyQVLQOtPLWH&RQ SRVWXUDV PiV VLPLODUHV D OD HVSDxROD VH SXHGH YHU OD OHJLVODFLyQ IUDQFHVD TXH VyOR FRQVLGHUD SRVLEOHV UHVSRQVDEOHV SHQDOHV D ODV RUJDQL]DFLRQHV FX\D SHUVRQDOLGDG HV UHFRQRFLGD MXUtGLFDPHQWH ³les personnes morales´ R OD DXVWUtDFD TXH WUDV UHIHULUVHJHQpULFDPHQWHDODVSHUVRQDVMXUtGLFDVGHGHUHFKRSULYDGRDFRQWLQXDFLyQ HVWDEOHFHXQOLVWDGRGHODVFRQFUHWDVHQWLGDGHVVXMHWDVDODH[LJHQFLDUHVSRQVDELOLGDG SHQDODVtFRPRXQDVHULHH[FOXVLRQHV (O FULWHULR GH OD SHUVRQDOLGDG MXUtGLFD SUHVHQWDUtD XQ GREOH SUREOHPD 3RU XQ ODGR LQFOXLUtD D HQWHV TXH RVWHQWDQGR SHUVRQDOLGDG MXUtGLFD IXHVHQ HQ UHDOLGDG PHUDV VRFLHGDGHV SDQWDOOD FUHDGDV H[FOXVLYDPHQWH SDUD GHOLQTXLU PLHQWUDV TXH SRU RWUR ODGR H[FOXLUtD D DTXHOODV RUJDQL]DFLRQHV TXH DXQ FRQWDQGR FRQ XQD HVWUXFWXUD RUJDQL]DWLYD GH FLHUWD FRPSOHMLGDG \ GHVDUUROODQGR GH IRUPD SHUPDQHQWH XQD GHWHUPLQDGD DFWLYLGDG QR RVWHQWDVHQ SHUVRQDOLGDG MXUtGLFD &RQVHFXHQWHPHQWH FDEUtD GHFLU TXH HVWH FULWHULR SHFD GH H[FHVR \ GHIHFWR HQ VX GHOLPLWDFLyQ GH ORV VXMHWRVSHQDOPHQWHLPSXWDEOHV3RUHVRHVSUHFLVRFXHVWLRQDUVHPX\VHULDPHQWHTXH FRQVWLWX\D XQ SULQFLSLR DGHFXDGR SDUD GHWHUPLQDU GLIHUHQFLDV WDQ UHOHYDQWHV HQ OD H[LJHQFLDGHUHVSRQVDELOLGDGHVSHQDOHVFRPRODVSUHYLVWDVHQODOHJLVODFLyQHVSDxROD (Q HVWH VHQWLGR VH SURSRQH HVWDEOHFHU FULWHULRV DOWHUQDWLYRV R DGLFLRQDOHV DO GH OD SHUVRQDOLGDG MXUtGLFD TXH DWLHQGDQ D OD UHDOLGDG IiFWLFD GH ODV RUJDQL]DFLRQHV 8QR GH WDOHV FULWHULRV LPSOLFDUtD YDORUDU VL OD RUJDQL]DFLyQ FXHQWD FRQ XQ GHWHUPLQDGR JUDGR GH FRPSOHMLGDG RUJDQL]DWLYD TXH SHUPLWD REVHUYDU FLHUWR JUDGR GH DOWHULGDG HQWUH OD HQWLGDG \ VXV VRFLRV OR FXDO SXHGH SODQWHDU GXGDV HQ UHODFLyQ FRQ ODV VRFLHGDGHVLQGLYLGXDOHV7DPELpQVHVRVWLHQHODH[FOXVLyQGHDTXHOODVHQWLGDGHVTXH DXQ RVWHQWDQGR SHUVRQDOLGDG MXUtGLFD FRQVWLWX\HQ PHURV LQVWUXPHQWRV SDUD OD FRPLVLyQ GH GHOLWRV VLQ GHVDUUROODU QL VLTXLHUD PtQLPDPHQWH XQD DFWLYLGDG OHJDO VXSXHVWR HQ HO FXDO OR PiV DGHFXDGR SRGUtD VHU DFXGLU D OD GRFWULQD GHO OHYDQWDPLHQWRGHOYHORGHODSHUVRQDOLGDGMXUtGLFD 2WURVFULWHULRVTXHVHKDQSODQWHDGRFRPRDGLFLRQDOHVDOGHODSHUVRQDOLGDGMXUtGLFD VHUtDQODVXILFLHQWHSRWHQFLDOLGDGGHODRUJDQL]DFLyQSDUDDIHFWDUELHQHVMXUtGLFRVROD FDSDFLGDGHFRQyPLFDSDUDKDFHUIUHQWHDODVHYHQWXDOHVPXOWDVTXHTXHSDLPSRQHUOH FRPR VDQFLyQ SHQDO $KRUD ELHQ D PL HQWHQGHU OD FDSDFLGDG OHVLYD TXHGDUtD FRQILUPDGDSRUODFRPLVLyQGHOVXSXHVWRGHOLWRPLHQWUDVTXHODFDSDFLGDGHFRQyPLFD SDUD DVXPLU ODV VDQFLRQHV QR GHEH VHUYLU FRPR FULWHULR H[FOX\HQWH HQ WDQWR TXH HO &3SUHYpSHQDVGLVWLQWDVDODVSHFXQLDULDVFRPRODGLVROXFLyQRHOFLHUUHGHORFDOHV $UW&3IUDQFpV 6HFFLyQDSGRV\GHOD/H\)HGHUDOVREUHUHVSRQVDELOLGDGGHODVDVRFLDFLRQHVSRUGHOLWR VbVGGHODxR (VWH~OWLPRVXSXHVWRVHDQDOL]DUiPiVGHWHQLGDPHQWHHQHODSGRGHHVWHPLVPRHStJUDIHEDMR HOWtWXORGHODVVRFLHGDGHVSDQWDOOD %$521$9,/$56³/DSHUVRQDMXUtGLFDFRPRUHVSRQVDEOHSHQDO«REFLWSS 176 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (Q WRGR FDVR FDEH FRQFOXLU TXH OLPLWDU HO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO D ORV HQWHV FRQ SHUVRQDOLGDG MXUtGLFD HV XQD RSFLyQ OHJLVODWLYD YiOLGD 6LQ HPEDUJR HO SUREOHPDVHSODQWHDFXDQGRHOOHJLVODGRUVLQUHQXQFLDUDOFDVWLJRSHQDOGHORVHQWHV VLQ SHUVRQDOLGDG HVWDEOHFH XQ GREOH UpJLPHQ GH UHVSRQVDELOLGDG OODPDQGR D XQDV VDQFLRQHV SHQDV \ D RWUDV FRQVHFXHQFLDV DFFHVRULDV VLQ TXH VH DSUHFLH QLQJXQD GLIHUHQFLDVXVWDQFLDOHQHOFRQWHQLGRGHXQDV\RWUDVSHURVXMHWDQGRVLQHPEDUJRVX LPSRVLFLyQDUHTXLVLWRVSHQDOHV\SURFHVDOHVWRWDOPHQWHGLVSDUHV 6XSXHVWRV SUREOHPiWLFRV GH HQWHV VLQ SHUVRQDOLGDG H[FOXLGRV GH OD UHJXODFLyQ /DV87(V\ODVVRFLHGDGHVHQIRUPDFLyQRODVGHYHQLGDVLUUHJXODUHVVRQHMHPSORVGH HQWLGDGHVVLQSHUVRQDOLGDGMXUtGLFDTXHSRGUtDQVHUYLUHQPLRSLQLyQSDUDSRQHUGH PDQLILHVWR TXH HQ RFDVLRQHV HO FULWHULR GH OD SHUVRQDOLGDG MXUtGLFD UHVXOWD LQVXILFLHQWH HQ RUGHQ D MXVWLILFDU HO HVWDEOHFLPLHQWR GH UHJtPHQHV SHQDOHV \ SURFHVDOHVSHQDOHVWDQGLVWLQWRVFRPRORVSUHYLVWRVHQODOHJLVODFLyQHVSDxROD /DV87(VFRQVWLWX\HQXQVLVWHPDGHFRODERUDFLyQHQWUHHPSUHVDULRVSRUXQWLHPSR FLHUWR GHWHUPLQDGR R LQGHWHUPLQDGR SDUD HO GHVDUUROOR R HMHFXFLyQ GH XQD REUD VHUYLFLR R VXPLQLVWURV GHQWUR R IXHUD GH (VSDxD DUW /H\ GH GH PD\RVREUH5pJLPHQ)LVFDOGH$JUXSDFLRQHV\8QLRQHV7HPSRUDOHVGH(PSUHVDV\ GHODV6RFLHGDGHVGH'HVDUUROOR5HJLRQDO6HWUDWDSRUORWDQWRGHXQDDJUXSDFLyQ GH HPSUHVDV RULHQWDGD D OD UHDOL]DFLyQ GH XQD FRQFUHWD REUD R VHUYLFLR (V XQD UHDOLGDGHPSUHVDULDOPX\IUHFXHQWHHQiPELWRVFRPRODREUDFLYLORODFRQVWUXFFLyQ /R UHOHYDQWH D ORV HIHFWRV TXH DTXt LQWHUHVDQ HV TXH ODV 87(V FDUHFHQ GH SHUVRQDOLGDGMXUtGLFDDUW/H\GHGHPD\RDSHVDUGHTXHFXHQWDQ FRQ yUJDQRV SURSLRV VLPLODUHV D ORV GH XQD VRFLHGDG GH FDSLWDO -XQWD GH HPSUHVDULRVHQYH]GH-XQWD*HQHUDO&RPLWpGHJHUHQFLDHQOXJDUGH&RQVHMRGH $GPLQLVWUDFLyQ HWF \ WLHQHQ HVWDEOHFLPLHQWRV SURSLRV DVt FRPR XQ UpJLPHQ WULEXWDULR SURSLR (Q HVWH FDVR OD SURSLD HQWLGDG DXQ FDUHFLHQGR GH SHUVRQDOLGDG MXUtGLFDSRGUtDVHUVXMHWRDXWyQRPRGHVDQFLRQHVHQWDQWRTXHWLHQHORFDOHVSURSLRV XQSDWULPRQLRSURSLR\XQDDFWLYLGDGSURSLD\GLVWLQWDGHODGHODVSHUVRQDVItVLFDVR MXUtGLFDVTXHODLQWHJUDQ&RQHVWHHMHPSORVHSRQHGHPDQLILHVWRTXHHOFULWHULRGHOD SHUVRQDOLGDGMXUtGLFDQRVLHPSUHMXVWLILFDXQDGHVLJXDOGDGGHWUDWRSHQDO\SURFHVDO FRPRHOHVWDEOHFLGRHQODOHJLVODFLyQSRVLWLYD 3RU VX SDUWH ODV VRFLHGDGHV HQ IRUPDFLyQ D SHVDU GH FDUHFHU IRUPDOPHQWH GH SHUVRQDOLGDG MXUtGLFD SRU QR KDEHU SHUIHFFLRQDGD VX FRQVWLWXFLyQ FRQ OD SUHFHSWLYD LQVFULSFLyQHQHO50DUWV75/6&SXHGHQUHDOL]DUYiOLGDPHQWHDFWRV\FHOHEUDU FRQWUDWRV FRQ OD SDUWLFXODULGDG GH TXH GH VX DFWXDFLyQ UHVSRQGHUiQ VROLGDULDPHQWH TXLHQHV ORV KXELHUDQ FHOHEUDGR HQ VX QRPEUH DUW 75/6& &UHR TXH WDOHV HQWLGDGHVGHELHUDQUHVSRQGHUSHQDOPHQWHDOLJXDOTXHODVSHUVRQDVMXUtGLFDVSRUVX FRPSRUWDPLHQWR RUJDQL]DFLRQDO 'H KHFKR WDQWR HO 76 FRPR OD '*51 (Q HO PLVPR VHQWLGR VH UHILHUH =Òf,*$ 52'5Ë*8(= / Bases para un modelo de imputación«RE FLW SS D OD VRFLHGDG QR LQVFULWD R D OD VRFLHGDG GH KHFKR (Q HO PLVPR 177 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DILUPDQ TXH ODV VRFLHGDGHV HQ IRUPDFLyQ WLHQHQ XQD HVSHFLDO SHUVRQDOLGDG OR FXDO LQFOXVR FRQ OD UHJXODFLyQ YLJHQWH SRGUtD MXVWLILFDU OD H[LJHQFLD GH UHVSRQVDELOLGDG SHQDO IUHQWH D ODV PLVPDV 6LQ HPEDUJR D SHVDU GH WDO GRFWULQD MXULVSUXGHQFLDO HQ DWHQFLyQDODSURKLELFLyQGHLQWHUSUHWDFLRQHVDQDOyJLFDV R H[WHQVLYDVTXHULJHHQ HO iPELWR GHO 'HUHFKR 3HQDO QR HVWi FODUR TXH OD VRFLHGDG HQ IRUPDFLyQ SXHGD HQ VHQWLGRHVWULFWRVHUFRQVLGHUDGDUHVSRQVDEOHSHQDO (Q WRGR FDVR DXQTXH VH VLJD XQD LQWHUSUHWDFLyQ UHVWULFWLYD GH OD QRUPD SHQDO OD VRFLHGDGHQIRUPDFLyQVHJXLUtDVLHQGRDFUHHGRUDGHODVGHQRPLQDGDVFRQVHFXHQFLDV DFFHVRULDVDUW&3TXHORVRQUHVSHFWRGHXQDSHQDSULQFLSDOLPSXHVWDDXQD SHUVRQD ItVLFD R D XQD SHUVRQD MXUtGLFD ~QLFDV SDVLEOHV GH DXWpQWLFDV SHQDV 3XHV ELHQ FRPR DFUHHGRUD GH WDOHV VDQFLRQHV OD VRFLHGDG HQ IRUPDFLyQ GHEHUtD SRGHU DFWXDU HQ HO SURFHVR FRQ XQ HVWDWXV VLPLODU VLQR LGpQWLFR DO GH OD SHUVRQD MXUtGLFD LQYHVWLJDGDHQFDXVDGDSURFHVDGDRDFXVDGDVHJ~QODIDVHSURFHVDOGHTXHVHWUDWHD ORV HIHFWRV GH SHUPLWLUOH GLVFXWLU ODV WHVLV GH OD DFXVDFLyQ R OD QHFHVLGDG GH ODV FRQVHFXHQFLDVSXQLWLYDVVROLFLWDGDVIUHQWHDHOOD 8Q SUREOHPD VLPLODU VH SODQWHD FRQ ODV VRFLHGDGHV GHYHQLGDV LUUHJXODUHV TXH VRQ DTXHOODVHQIRUPDFLyQUHVSHFWRGHODVFXDOHVWUDVHOSDVRGHXQODSVRGHWLHPSRVH HQWLHQGHFRQVWDWDGDVXYROXQWDGGHQRLQVFULELUVHHQHOFRUUHVSRQGLHQWH5HJLVWUR(Q UHODFLyQ FRQ pVWDV VH GLVSRQH TXH ORV VRFLRV DGPLQLVWUDGRUHV \ UHSUHVHQWDQWHV UHVSRQGHUiQ VROLGDULDPHQWH SRU VXV DFWRV DUWV \ 75/6& \ DGHPiV WUDQVFXUULGR XQ DxR VLQ TXH VH KD\D SUDFWLFDGR OD SUHFHSWLYD LQVFULSFLyQ VH OHV DSOLFDUiQODVQRUPDVGHODVRFLHGDGFROHFWLYDRHQVXFDVRODVGHODVRFLHGDGFLYLOVL OD VRFLHGDG HQ IRUPDFLyQ KXELHUD LQLFLDGR R FRQWLQXDGR VXV RSHUDFLRQHV DUWV 75/6&(QHVWHFDVRHQWLHQGRTXHWDOHVHQWLGDGHVDOPHQRVFXDQGRVXREMHWRHV VHQWLGRVHSURQXQFLD%$521$9,/$56³/DSHUVRQDMXUtGLFDFRPRUHVSRQVDEOHSHQDO«REFLWS QRWD UHILULpQGRVH LJXDOPHQWH D ODV IXQGDFLRQHV QR FRQVWLWXLGDV HQ HVFULWXUD S~EOLFD (Q UHODFLyQ FRQ WRGDV HOODV OD DXWRUD VHxDOD D PL MXLFLR DFHUWDGDPHQWH TXH HQ WDQWR TXH ODV PLVPDV SXHGHQRSHUDUHQHOWUiILFRPHUFDQWLOHOLQFXPSOLPLHQWRSRUVXSDUWHGHODQRUPDTXHOHVFRQGXFHD SHUIHFFLRQDUVXFRQVWLWXFLyQQRGHEHUtDGHULYDUHQVXLPSXQLGDG6LELHQVLQFREHUWXUDOHJDOQRSXHGH SUHGLFDUVHVXUHVSRQVDELOLGDGSHQDO (Q HVWH VHQWLGR OD 676 6DOD Q~P GH GH HQHUR GH 5- ? )- VRVWLHQH HQ UHODFLyQ FRQ XQD HQWLGDG TXH ³se hallaba constituida pero no inscrita´ TXH ³Esta situación no anula su capacidad operativa negocial, la que asiste a las sociedades en formación desde el momento de su válida constitución escrituraria, al estar dotadas de especial personalidad jurídica, con efectos no sólo «ad intra» (entre los socios), sino también «ad extra», respecto a los terceros que contratan con la sociedad, teniéndola en cuenta como tal, ya que el requisito de la inscripción registral resulta de acreditada condición formal, si bien resulta necesario para la plena operatividad negocial´ (Q OD PLVPD OtQHD VH SXHGH YHU OD 676 6DOD GH MXQLR 5- ? $VtORHQWLHQGH3257$/0$158%,$-³0HGLGDVFDXWHODUHVFRQWUDODSHUVRQDMXUtGLFDVHJ~QOD QXHYDUHIRUPDGHO&yGLJR3HQDO´Revista Aranzadi Doctrinal, Q~PVHSWLHPEUHGHSS S SDUD ODV VRFLHGDGHV HQ IRUPDFLyQ QR LQVFULWDV \ SRU HQGH FDUHQWHV GH SHUVRQDOLGDG MXUtGLFD&RPRREVHUYDHOFLWDGRDXWRUWDOHVHQWLGDGHVRVWHQWDQ³administradores y patrimonio propio, respondiendo por sí misma si los contratos han sido celebrados tanto por los administradores, según las facultades que les otorga la escritura, como por los mandatarios nombrados por los socios para un encargo concreto” 6LQ HPEDUJR ³en caso de cometer una acción punible le deben de ser de aplicación las medidas accesorias que el legislador ha mantenido para dichos supuestos, previo requisito de declarar la culpabilidad de la persona física”. 178 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD PHUFDQWLOJR]DUiQGHFLHUWDSHUVRQDOLGDGMXUtGLFD\SRUORWDQWRVHUiQDFUHHGRUD GHSHQDVWHQLHQGRHQFXHQWDORGLFKRSDUDODVVRFLHGDGHVHQIRUPDFLyQHQUHODFLyQ FRQVXHVWDWXWRMXUtGLFRSURFHVDO (QFXDQWRDORVJUXSRVGHVRFLHGDGHVQRHVGDEOHROYLGDUTXHDXQTXHHOJUXSRHQVt FDUHFHGHSHUVRQDOLGDGMXUtGLFDQRHVPiVTXHXQDDJUXSDFLyQGHSHUVRQDVMXUtGLFDV SRUORTXHODVVDQFLRQHVTXHVHLPSRQJDQDOJUXSRDFDEDUiQDIHFWDQGRDODVFRQFUHWDV SHUVRQDV PRUDOHV TXH OR LQWHJUDQ 3UHFLVDPHQWH SRU HOOR WDO \ FRPR REVHUYD '23,&2 *Ï0(=$//(5 QR UHVXOWD DGPLVLEOH TXH ORV UHTXLVLWRV HVWDEOHFLGRV HQ ORVDUWVELV\ELV&3VHH[LMDQSDUDSHQDUDunaSHUVRQDMXUtGLFDSHURTXHVLQ HPEDUJR EDVWH FRQ FRQVLGHUDU SUREDGR TXH HO GHOLWR VH KD FRPHWLGR FRQ OD FRODERUDFLyQDWUDYpVRSRUPHGLRGHOJUXSRVLQDGLFLRQDOHVFULWHULRVGHLPSXWDFLyQ SDUDSHQDUDdos o miV.(YLGHQWHPHQWHVHWUDWDGHXQDFRQFOXVLyQLQDFHSWDEOHVLORV UHTXLVLWRV GH ORV DUWV ELV \ ELV &3 ULJHQ SDUD SHQDU D XQD SHUVRQD MXUtGLFD WDQWRPiVGHELHUDQH[LJLUVHVLVHWUDWDGHSHQDUDYDULDVSHUVRQDVMXUtGLFDVLQWHJUDGDV HQXQJUXSRGHVRFLHGDGHV 3RU HVR FRQ OD UHJXODFLyQ YLJHQWH HQ ORV FDVRV GH JUXSRV FDGD VRFLHGDG GHEH UHVSRQGHULQGLYLGXDOPHQWH6LQSHUMXLFLRGHTXHODPDWUL]FRQFDSDFLGDGGHFRQWURO VREUHODVILOLDOHVRSDUWLFLSDGDVSXHGDUHVXOWDUUHVSRQVDEOHSRUODDFWXDFLyQGHOLFWLYD GH pVWDV FXDQGR WDOHV ILOLDOHV FRQVWLWX\DQ PHURV LQVWUXPHQWRV SDUD OD HOXVLyQ GH UHVSRQVDELOLGDGHV SHQDOHV FXHVWLyQ TXH \D IXH WUDWDGD HQ HO DSGR GHO HStJUDIH , GHO SUHVHQWH FDStWXOR (Q WRGR FDVR HO VXMHWR GH LPSXWDFLyQ QR VHUi HO JUXSRVLQRODFRQFUHWDSHUVRQDMXUtGLFD6HQWDGRORDQWHULRUSXHGHGDUVHHOFDVRGH TXH XQD SHUVRQD MXUtGLFD H[WUDQMHUD WHQJD VXFXUVDOHV R XQLGDGHV GH SURGXFFLyQ HQ (VSDxD TXH FRQIRUPH DO RUGHQDPLHQWR HVSDxRO FDUH]FDQ GH SHUVRQDOLGDG MXUtGLFD (Q WDO VXSXHVWR FDEUtDQ GRV SRVLELOLGDGHV R ELHQ OLPLWDUVH D LPSRQHU ODV FRQVHFXHQFLDVDFFHVRULDVGHODUW&3DODVHFFLyQHVSDxRODRELHQLPSXWDUDOD SHUVRQDMXUtGLFDH[WUDQMHUDHOGHOLWRFRPHWLGRHQ(VSDxDSRUVXVVXFXUVDOHVRSRUVXV ILOLDOHV LQVWUXPHQWDOPHQWH HPSOHDGDV SDUD FRPHWHU GHOLWRV GHELHQGR HQ WDO FDVR LPSRQHUOHVSHQDVFX\DHMHFXFLyQUHVXOWHIDFWLEOHIXHUDGHOWHUULWRULRQDFLRQDOFRPR SRU HMHPSOR OD GH PXOWD \ DSOLFDQGR ODV FRQVHFXHQFLDV DFFHVRULDV UHVWULFWLYDV GH GHUHFKRVDVXFHQWURGHSURGXFFLyQVXFXUVDORILOLDOXELFDGRHQWHUULWRULRHVSDxRO $XQTXH OD MXULVSUXGHQFLD HV FRQWUDGLFWRULD \ DOJXQDV UHVROXFLRQHV QLHJDQ TXH ODV VRFLHGDGHV LUUHJXODUHVJRFHQGHSHUVRQDOLGDGMXUtGLFDYHUSRUWRGDV6766DOD6HFFLyQQ~P GHQRYLHPEUH5-?KD\PXFKDVRWUDVTXHVHUHFRQRFHTXHODSHUVRQDOLGDGMXUtGLFDFRPR LQVWUXPHQWRHILFD]SDUDODFUHDFLyQGHXQFHQWURGHLPSXWDFLyQGHUHODFLRQHVMXUtGLFDV~WLOHQHOWUiILFR MXUtGLFRQLVLTXLHUDTXHGDOLPLWDGDDORVVXSXHVWRVHQORVTXHVHKDRWRUJDGRHVFULWXUDS~EOLFDGHWDO IRUPD TXH GHO FRQWUDWR LQFOXVR DIRUPDO FDEH GHULYDU FLHUWR JUDGR GH SHUVRQDOLGDG 676 6DOD 6HFFLyQ Q~P GH PDU]R 5- ? 7HVLV TXH SRU RWUD SDUWH FRLQFLGH FRQ OD PDQWHQLGDSRUODUHVROXFLyQGHOD'*51GHGHIHEUHURGHTXHUHFWLILFDQGRODPDQWHQLGD HQRWUDV DQWHULRUHV VRVWLHQHTXH de ciertos preceptos legales de reciente promulgación resulta que las sociedades mercantiles en formación e irregulares gozan de personalidad jurídica -o, al menos, de cierta personalidad-, suficiente para adquirir y poseer bienes de todas clases, así como contraer obligaciones y ejercitar acciones $Vt OR H[SUHVD PX\ FODUDPHQWH '23,&2 *Ï0(=$//(5 - HQ KWWSZZZOHJDOWRGD\FRPSUDFWLFDMXULGLFDSHQDOHFRQRPLFRVHQRULDSRUIDYRUFODXVXUHPHHVH JUXSRGHVRFLHGDGHV~OWLPDFRQVXOWD &IU)(,-226È1&+(=%-³/DSHUVRQDMXUtGLFDFRPRVXMHWR«REFLWS &IUËGHPS 179 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO (OHVWDWXWRMXUtGLFRSURFHVDOGHORVHQWHVVLQSHUVRQDOLGDG 'HVGHODSHUVSHFWLYDSURFHVDOHOKHFKRGHTXHODQXHYDUHJXODFLyQSHQDOVHUHILHUD VyOR D ORV HQWHV FRQ SHUVRQDOLGDG MXUtGLFD PDQWHQLpQGRVH HO VLVWHPD GH FRQVHFXHQFLDV DFFHVRULDV SDUD HO UHVWR GH HQWHVVLQ SHUVRQDOLGDG VH KD UHIOHMDGR GH IRUPDDXWRPiWLFD\DPLMXLFLRLUUHIOH[LYDHQOD/(&ULPTXHVyORVHUHILHUHDODV SHUVRQDVMXUtGLFDVFRPRSRVLEOHVVXMHWRVGHLPSXWDFLyQSHQDODUW/(&ULP (VWD SUHWHULFLyQ GH OD OH\ SURFHVDO SXHGH HQFRQWUDU XQD H[SOLFDFLyQ TXH QR XQD MXVWLILFDFLyQ HQ OD FRQVWDWDFLyQ GH TXH ODV FRQVHFXHQFLDV DFFHVRULDV \D HVWDEDQ SUHYLVWDVHQHO&3GHVGHODDSUREDFLyQGHOPLVPRHQHODxR\DSHVDUGHODV GHPDQGDVGHODGRFWULQDQXQFDVHPRGLILFyODOHJLVODFLyQSURFHVDOSDUDGRWDUDVXV GHVWLQDWDULRV GH XQ HVWDWXWR MXUtGLFR SURFHVDO QL SDUD UHJXODU VX LQWHUYHQFLyQ HQ HO SURFHVR3RUHVRDODSUREDUVHXQDUHIRUPDSHQDOTXHSHUPLWHDWULEXLUUHVSRQVDELOLGDG SHQDODODVSHUVRQDVMXUtGLFDVHLPSRQHUOHVDXWpQWLFDVSHQDVGHMDQGRHOUpJLPHQGH ODV FRQVHFXHQFLDV DFFHVRULDV SDUD ORV HQWHV VLQ SHUVRQDOLGDG HO OHJLVODGRU QR VLQ FLHUWRUHWUDVR\GHIRUPDSRFRPHGLWDGDPRGLILFyODOH\SURFHVDOSDUDGRWDUGHXQ HVWDWXWRSURFHVDODORVVXMHWRVVHxDODGRVSRUODUHIRUPDFRPRSRVLEOHVUHVSRQVDEOHV SHQDOHV VLQ FROPDU HO YDFtR OHJDO SUHYLR SDUD ORV DFUHHGRUHV GH ODV GHQRPLQDGDV FRQVHFXHQFLDV DFFHVRULDV (Q HVWH VHQWLGR H[WHQGHU OD UHIRUPD SURFHVDO D ORV HQWHV VLQ SHUVRQDOLGDG TXH FRQWLQ~DQ VLHQGR GHVWLQDWDULRV GH FRQVHFXHQFLDV DFFHVRULDV FRPR SRU RWUD SDUWH KDFtD OD 3URSXHVWD GH &33 \ HO $/20(&ULP GHO DxR VXSRQGUtD UHFRQRFHU SRU SDUWH GHO OHJLVODGRU TXH GXUDQWH FDVL YHLQWH DxRV KD KDELGR XQD ODJXQD OHJDO HQ FXDQWR D OD LQWHUYHQFLyQ HQ HO SURFHVR SHQDO GH ODV SHUVRQDVMXUtGLFDVHQWDQWRTXHSDVLEOHVGHFRQVHFXHQFLDVDFFHVRULDV ,QFOXVR FDEH DILUPDU TXH OD UHIRUPD SHQDO KD HPSHRUDGR OD VLWXDFLyQ GH LQGHWHUPLQDFLyQ SURFHVDO HQ UHODFLyQ FRQ OD LPSRVLFLyQ GH ODV FRQVHFXHQFLDV DFFHVRULDV HQ WDQWR TXH LQLFLDOPHQWH HO DUW &3 SUHYHtD OD FHOHEUDFLyQ GH XQD DXGLHQFLDFRQORVUHSUHVHQWDQWHVOHJDOHV\WLWXODUHVGHODHQWLGDGPLHQWUDVTXHFRQOD UHIRUPDGHODxRWDOUHTXLVLWRVHVXSULPLy6LQSHUMXLFLRGHUHWRPDUHVWDFXHVWLyQ DO WUDWDU HO GHUHFKR GH GHIHQVD GH ORV HQWHV VLQ SHUVRQDOLGDG \ VX OHJLWLPDFLyQ SDUD DFWXDU HQ HO SURFHVR SHQDO FDEH VHxDODU HQ HVWH SUHFLVR PRPHQWR TXH YLJHQWH OD DQWHULRUUHGDFFLyQGHODUW&3TXHSHUPLWtDLPSRQHUODVFRQVHFXHQFLDVDFFHVRULDV LQGLVWLQWDPHQWH D HQWLGDGHV FRQ \ VLQ SHUVRQDOLGDG OD GRFWULQD PDQLIHVWDED GH IRUPDFDVLXQiQLPHTXHHOUHFRQRFLPLHQWRGHOGHUHFKRGHDXGLHQFLDDODHQWLGDGD WUDYpV GH VXV WLWXODUHV R UHSUHVHQWDQWHV HUD LQGLVSHQVDEOH LQFOXVR FRPR H[LJHQFLD 0XFKRVKDQVLGRORVDXWRUHVTXHKDQSXHVWRGHPDQLILHVWRODDXVHQFLDGHXQDUHJXODFLyQSURFHVDO SDUDODLPSRVLFLyQGHODVFRQVHFXHQFLDVDFFHVRULDV&DEHGHVWDFDUHOHVWXGLRGH(&+$55,&$6,) - Sanciones a personas jurídicas…RE FLW HVS SS HQ HO TXH VH FRQWLHQH XQD VXHUWH GH SURSXHVWD GH UHJXODFLyQ GH HVD UHJXODFLyQ SURFHVDO 3RU VX SDUWH 6,/9$ 6È1&+(= - 0 ³/D DSOLFDFLyQMXGLFLDOGHODVFRQVHFXHQFLDVDFFHVRULDV«REFLWSSDFKDFDEDODHVFDVDDSOLFDFLyQ MXULVSUXGHQFLDOGHWDOHVPHGLGDVHQWUHRWUDVFRVDVDTXHODOH\REYLDEDODGLPHQVLyQSURFHVDO &RPRORGHPXHVWUDTXHOD/0$3TXHDGDSWyODUHJXODFLyQSURFHVDODODUHVSRQVDELOLGDGSHQDOGH ODVSHUVRQDVMXUtGLFDVVHDSUREDVHXQDxRPiVWDUGHTXHODUHIRUPDSHQDODUHEXIRGHODVFUtWLFDVGHOD GRFWULQD \ TXH HQ VX DWURSHOODGD WUDPLWDFLyQ SDUODPHQWDULD VXIULHVH PRGLILFDFLRQHV \ YDLYHQHV GH FRQVLGHUDEOHFDODGR 180 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HPDQDGDGHODUW&($KRUDELHQPLHQWUDVXQDSDUWHGHODGRFWULQDSDUWtDGHOD VXILFLHQFLDGHGDUDXGLHQFLDDORVUHSUHVHQWDQWHVRWLWXODUHVGHODHQWLGDGVLQTXHOD PLVPDDGTXLULHVHODFRQGLFLyQGHSDUWHRWURVDXWRUHVGHVGHXQDSHUVSHFWLYDPiV JDUDQWLVWD HVWLPDEDQ QHFHVDULR TXH WDOHV HQWHV RFXSDVHQ OD SRVLFLyQ GH SDUWH HQ HO SURFHVR SRU OR WDQWR FRQ XQ HVWDWXV DQiORJR DO GH OD SHUVRQD ItVLFD REMHWR GH LPSXWDFLyQSHQDO /DV DUJXPHQWDFLRQHV HPSOHDGDV SDUD GHIHQGHU TXH ORV VXMHWRV SDVLEOHV GH FRQVHFXHQFLDVDFFHVRULDVGHEtDQVHUSDUWHHQHOSURFHVRRDOPHQRVVHURtGRVHQHO PDUFRGHOPLVPRVHEDVDEDQSULQFLSDOPHQWHHQODJUDYHGDGGHWDOHVVDQFLRQHVGH QDWXUDOH]DDQiORJDDODVSHQDVDVtFRPRHQSULQFLSLRVEiVLFRVGHOSURFHVRSHQDO WDOHV FRPR HO GH DXGLHQFLD \ HO GH FRQWUDGLFFLyQ $Vt VH DUJXPHQWDED TXH OD SRVLELOLGDG GH LPSRQHU PHGLGDV WDQ JUDYRVDV FRPR ODV GHO DUW &3 VLQ TXH VX GHVWLQDWDULR SXGLHVH HMHUFHU GH XQD PDQHUD SOHQD \ HILFD] VX GHUHFKR GH GHIHQVD FKRFDEDFRQHOVLVWHPDGHJDUDQWtDVFRQVWLWXFLRQDOHV'HORTXHFDEHGHGXFLUTXH WDOHVRSLQLRQHVVHIXQGDPHQWDEDQQRHQODRVWHQWDFLyQRQRGHSHUVRQDOLGDGMXUtGLFD (QHVWHVHQWLGR%$&,*$/8326$**(6(La responsabilidad penal de las personas jurídicas, %RVFK%DUFHORQDSSOOHJyDVRVWHQHUTXHHOUHTXLVLWRSURFHVDOGHODDXGLHQFLDSUHYLD D ORV WLWXODUHV R UHSUHVHQWDQWHV OHJDOHV HUD VXSHUIOXR SRU FRQVWLWXLU WDO H[LJHQFLD XQD FRQVHFXHQFLD GLUHFWDGHODJDUDQWtDFRQVWLWXFLRQDOUHFRJLGDHQHODUW&( (Q HVWH VHQWLGR HQWHQGtD 'Ë$= 3,7$ 0 3 ³3HUVSHFWLYD SURFHVDO GHO SULQFLSLR VRFLHWDV GHOLQTXHUHQRQSRWHVW´HQ$$99)0XxR]&RQGHGLUProblemas actuales del Derecho penal y de la criminología. Estudios penales en memoria de la Profesora Dra. María del Mar Díaz Pita, 7LUDQWOR%ODQFK9DOHQFLDSSSTXHGHOUpJLPHQOHJDOGHODVFRQVHFXHQFLDV DFFHVRULDVQRHUDLPSRVLEOHLQIHULUHQDEVROXWRTXHODSHUVRQDMXUtGLFDIXHVHFRQVLGHUDGDUHVSRQVDEOH SHQDO GHO GHOLWR \ SRU HQGH LPSXWDGD GHVGH HO SXQWR GH YLVWD GHO 'HUHFKR 3URFHVDO GHELHQGR HO yUJDQR MXGLFLDO HQ DSOLFDFLyQ GHO DUW &3 RtU D ORV UHSUHVHQWDQWHV OHJDOHV R WLWXODUHV GHO HQWH GHVWLQDWDULRGHODVFRQVHFXHQFLDVDFFHVRULDVSHURVLQTXHGHHOORVXSXVLHVHHQVXRSLQLyQUHFRQRFHUD UHSUHVHQWDQWH\SHUVRQDMXUtGLFDFRPRVXMHWRVLQGHSHQGLHQWHVDHIHFWRVSURFHVDOHV (QHVWDOtQHDRWURVHFWRUPiVVHQVLEOHFRQODQHFHVLGDGGHUHYHVWLUODLPSRVLFLyQGHHVWDVPHGLGDV GH ODV Pi[LPDV JDUDQWtDV LQKHUHQWHV DO SURFHVR SHQDO HVWLPDEDQ QHFHVDULR TXH OD HQWLGDG FRPSDUHFLHVH HQ HO SURFHVR FRPR YHUGDGHUD SDUWH (QWUH RWURV *87,e55(= =$5=$ $ Investigación y enjuiciamiento…RE FLW S SDUD TXLHQ D SHVDU GH OD YLJHQFLD GHO SULQFLSLR societas delinquere non potest SRU OD JUDYHGDG GH ODV PHGLGDV GLVSXHVWDV HQ HO DUW &3 GHEHUtD UHFRQRFHUVH D ODV SHUVRQDV MXUtGLFDV HO HVWDWXV GH SDUWH HQ HO SURFHVR SHQDO FRQ ORV GHUHFKRV LQKHUHQWHV DO PLVPR HVSHFLDOPHQWH HO GHUHFKR GH GHIHQVD =8*$/'Ë$ (63,1$5 ³9LJHQFLD GHO SULQFLSLRsocietas delinquere non potest´HQ-+XUWDGR3R]R%'HO5RVDO%ODVFR56LPRQV9DOOHMR La responsabilidad criminal de las personas jurídicas: una perspectiva comparada, 7LUDQWOR%ODQFK 9DOHQFLD SS HVS SS TXH FRQVLGHUDED QHFHVDULR TXH OD SHUVRQD MXUtGLFD VXVFHSWLEOHGHVHUREMHWRGHXQDFRQVHFXHQFLDDFFHVRULDKXELHVHVLGRSDUWHHQXQSURFHVRFRQWRGDV ODV JDUDQWtDV VLHQGR LQVXILFLHQWH OD DXGLHQFLD GH VXV UHSUHVHQWDQWHV OHJDOHV '( /$ )8(17( +2158%,$ ) ³/DV FRQVHFXHQFLDV DFFHVRULDV FRPR PHGLGDV FDXWHODUHV HQ HO SURFHVR SHQDO´ La Ley penal: revista de derecho penal, procesal y penitenciario, Q~PSSSHVWLPD TXHODSRVLFLyQSURFHVDOGHODSHUVRQDMXUtGLFDKDGHVHUODPLVPDTXHODGHODFXVDGRSRUH[LJHQFLDGHO DUW&('(85%$12&$675,//2(³(VSHFLDOLGDGHVGHODVVHQWHQFLDV«REFLWSSDUD TXLHQ OD DXGLHQFLD D ORV SRVLEOHV SHUMXGLFDGRV TXH WLHQHQ TXH VHU SDUWH HQ HO SURFHVR UHVXOWD LQHOXGLEOHSDUDLPSRQHUOHVDOJXQDFRQVHFXHQFLDDFFHVRULD 'HKHFKRVHJ~Q5$0215,%$6(La persona jurídica en el derecho penal. Responsabilidad civil y criminal de la empresa, &RPDUHV*UDQDGDSHVVXFRQVLGHUDFLyQFRPRDXWpQWLFDV SHQDV OR TXH FRQGXFH D TXH DGHPiV GH OD SUHYLD DXGLHQFLD GH ORV UHSUHVHQWDQWHV GH OD SHUVRQD MXUtGLFD VHD SUHFLVR VX FRQVWLWXFLyQ FRPR DXWpQWLFD SDUWH SDVLYD GHO SURFHVR SHQDO FRQ WRGDV ODV JDUDQWtDVSURSLDVGHOVXMHWRSDVLYRLQYHVWLJDGRRHQFDXVDGR (&+$55,&$6,)-Sanciones a personas jurídicas…REFLWS 181 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SRU SDUWH GH ODV FLWDGDV HQWLGDGHV VLQR HQ HO FRQWHQLGR DOWDPHQWH DIOLFWLYR GH ODV FRQVHFXHQFLDVDFFHVRULDV (QHVWHVHQWLGRUHVXOWDLPSRUWDQWHUHFRUGDUTXHHODUW&3HQHOTXHVHSUHYpQ ODV FRQVHFXHQFLDV DFFHVRULDV DSOLFDEOHV D ORV HQWHV VLQ SHUVRQDOLGDG QL VLTXLHUD FRQWLHQH XQ FRQFUHWR OLVWDGR GH VDQFLRQHV VLQR TXH VH UHPLWH D ODV SHQDV SUHYLVWDV SDUD ODV SHUVRQDV MXUtGLFDV HQ HO DUW &3 'H OR DQWHULRU VH GHULYD TXH OD UHJXODFLyQ YLJHQWH FRQVWLWX\H XQ IUDXGH GH HWLTXHWDV TXH XVD OD GHQRPLQDFLyQ GH FRQVHFXHQFLDV DFFHVRULDV FXDQGR HQ UHDOLGDG SUHYp OD LPSRVLFLyQ GH YHUGDGHUDV SHQDVORTXHFRQGXFHDFXHVWLRQDUVHULDPHQWHTXHHOVXMHWRSDVLYRGHODVPLVPDVQR RVWHQWHODFRQGLFLyQGHSDUWHHQHOSURFHVRSHQDOQLJRFHGHORVGHUHFKRV\JDUDQWtDV TXHFRUUHVSRQGHQDOLQYHVWLJDGRRHQFDXVDGRHQFXDQWRWDO(QGHILQLWLYDQRFDEH LPSRQHU PHGLGDV PDWHULDOPHQWH FRLQFLGHQWHV FRQ ODV SHQDV \ SRU FRQVLJXLHQWH LJXDOPHQWH DIOLFWLYDV VLQ JDUDQWL]DU TXH TXLHQ ODV SDGHFH DXQTXH FDUH]FD GH SHUVRQDOLGDGMXUtGLFDSXHGDVHURtGRHQHOSURFHVR 7DO\FRPRDFDEDGHVHxDODUVHHQODGRFWULQDKD\GRVSRVWXUDVGLVWLQWDVDOUHVSHFWR /RVTXHRSWDQSRUXQDLQWHUSUHWDFLyQPiVDSHJDGDDODOHWUDGHODOH\\SRUORWDQWR VyORUHFRQRFHQFDSDFLGDGSDUDVHUSDUWHDORVHQWHVTXHKDQDGTXLULGRSHUVRQDOLGDG MXUtGLFDFRQIRUPHD'HUHFKR\DTXHOORVRWURVTXHDWHQGLHQGRDODILQDOLGDGDOD TXHWHOHROyJLFDPHQWHVHRULHQWDQODVQRUPDVSURFHVDOHVVREUHODFDSDFLGDGSDUDVHU SDUWHHQXQSURFHVRSHQDOFXDOHVODGHSHUPLWLUHOHMHUFLFLROHJtWLPRGHOGHUHFKRGH GHIHQVDDTXLHQHVSXHGDQUHVXOWDUDIHFWDGRVSRUODFRQGHQDSHQDORSWDQSRUH[WHQGHU OD DSOLFDFLyQ GH WDOHV QRUPDV D ORV HQWHV VLQ SHUVRQDOLGDG HQRUGHQ D JDUDQWL]DU VX GHUHFKRDXQSURFHVRFRQWRGDVODVJDUDQWtDVVLQLQGHIHQVLyQ /RVDXWRUHVTXHHQWLHQGHQTXHODSHUVRQDOLGDGMXUtGLFDDFW~DFRPRXQDXWpQWLFRILOWUR GHODJHQpULFDDSWLWXGSDUDVHUVXMHWRGHLPSXWDFLyQSHQDODILUPDQTXHODFDSDFLGDG SDUD VHU SDUWH GH ODV SHUVRQDV MXUtGLFRSULYDGDV GHSHQGH GH OD DGTXLVLFLyQ GH SHUVRQDOLGDG MXUtGLFD TXH WLHQH OXJDU HQ HO LQVWDQWH HQ TXH FRQ DUUHJOR D 'HUHFKR KXELHVHQTXHGDGRYiOLGDPHQWHFRQVWLWXLGDVDUW&&GHDFXHUGRFRQODQRUPDWLYD HVSHFtILFD GH FDGD WLSR GH HQWLGDG 3RU OR WDQWR ODV RUJDQL]DFLRQHV VXMHWDV DO &IU%$521$9,/$56³/DSHUVRQDMXUtGLFDFRPRUHVSRQVDEOHSHQDO«REFLWS *Ï0(=720,//20Introducción a la responsabilidad penal«REFLWSS (QWUHRWURV0$57Ë1(=3e5(= 0 6$1'( 0$<2 0 - /D UHVSRQVDELOLGDGSHQDO GH ODV SHUVRQDVMXUtGLFDVHQ$$99, 5&DVWLOOHMR0DQ]DQDUHVGLU0-6DQGH0D\RFRRUGTemas actuales en la persecución de los hechos delictivos, /D/H\0DGULGSSS%$-2 )(51È1'(=0³9LJHQFLDGHOD533-HQHOGHUHFKRVDQFLRQDGRUHVSDxRO´HQ0%DMR)HUQiQGH] % - )HLMRR 6iQFKH] & *yPH]-DUD 'tH] Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal $UDQ]DGL1DYDUUDSSSS &IU3e5(=*,/-³(OSURFHVRSHQDOFRQWUD«REFLWSS*Ï0(=-$5$'Ë(=& ³$VSHFWRV VXVWDQWLYRV UHODWLYRV D OD UHVSRQVDELOLGDG«RE FLW SS *,0(12 %(9,È - El proceso penal de las personas…RE FLW SS $Vt PLVPR GHVGH HO SXQWR GH YLVWD SHQDO '23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWSVRVWLHQHTXH ODLPSRVLFLyQGHODVFRQVHFXHQFLDVDFFHVRULDVGHEHVRPHWHUVHDORVPLVPRVUHTXLVLWRVTXHVHVHxDODQ SDUDODVSHQDVHQHODUWELV&3 &DEHUHIHULUVHHQHVWHSXQWRDODUW/25'$DODUW&&SDUDODVRFLHGDGFLYLODUWV,, \ &&R SDUD ODV FRPSDxtDV PHUFDQWLOHV \ DO DUW 75/6& SDUD ODV VRFLHGDGHV GH FDSLWDO &IU 0$57Ë1(=3e5(=06$1'(0$<20-/DUHVSRQVDELOLGDGSHQDOGHODV«REFLWS (Q OD PLVPD OtQHD WHQGHQWH D LQWHJUDU HO FRQFHSWR GH SHUVRQD MXUtGLFD FRQ OD OHJLVODFLyQ FLYLO R PHUFDQWLOHVSHFtILFDVHSURQXQFLD%$-2)(51È1'(=0³9LJHQFLDGHOD533-HQHO«REFLWSS DOFRQVWDWDUTXHHO&3QRDGRSWDXQDGHILQLFLyQHVSHFtILFDGHSHUVRQDMXUtGLFDFRQORTXHQR 182 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD UpJLPHQ GH ODV FRQVHFXHQFLDV DFFHVRULDV QR WHQGUtDQ FDSDFLGDG SDUD VHU SDUWH GHELHQGRDEVWHQHUVHHO-XH]GHIRUPXODULPSXWDFLyQFRQWUDODVPLVPDV'HVGHHVWD SHUVSHFWLYD VX DXVHQFLD GH SHUVRQDOLGDG MXUtGLFD LPSHGLUtD GHVGH OD YHUWLHQWH VXVWDQWLYD SUHGLFDU GH ODV PLVPDV XQD JHQXLQD UHVSRQVDELOLGDG SHQDO \ GHVGH OD YHUWLHQWH SURFHVDO TXH VH SXHGD IRUPXODU FRQWUD HOODV XQD LPSXWDFLyQ R XQD DFXVDFLyQ stricto sensu $IDYRUGHHVWDWHVLVFDEHDUJLUTXHODSHUVRQDOLGDGMXUtGLFDFRQVWLWX\HXQFULWHULR UHOHYDQWHHQRUGHQDUHFRQRFHUDXQHQWHFRPRVXMHWRGHLPSXWDFLyQMXUtGLFDHVWRHV FRPRVXMHWRFRQGHUHFKRV\REOLJDFLRQHVVLQSHUMXLFLRGHTXHODVRUJDQL]DFLRQHVGH KHFKR TXH HVWUXFWXUDOPHQWH VRQ VLPLODUHV D ODV SHUVRQDV MXUtGLFDV SXHGHQ VHU WDPELpQREMHWRGHXQMXLFLRGHUHVSRQVDELOLGDGHQVXFDVRSHQDO(QDSR\RGHHVWH PLVPRSXQWRGHYLVWDVHSRGUtDHVJULPLULJXDOPHQWHODOLWHUDOLGDGGHOD/(&ULP(Q HVWHVHQWLGRHODUWKDEODGHtoda persona DTXLHQVHLPSXWHXQDFWRSXQLEOHVLQ TXHORVHQWHVVLQSHUVRQDOLGDGSXHGDQLQFOXLUVHHQODFDWHJRUtDGHpersona, PLHQWUDV TXH HO DUW /(&ULP VH UHILHUH H[SUHVDPHQWH D OD LPSXWDFLyQ GH ODV SHUVRQDV MXUtGLFDV 6LQHPEDUJRGHVGHXQDSHUVSHFWLYDFHQWUDGDHQODVJDUDQWtDVDODTXHFRQGXFLUtDXQD LQWHUSUHWDFLyQWHOHROyJLFDGHODUHJXODFLyQSURFHVDOSHQDOVHUtDFRQYHQLHQWHTXHORV HQWHVVLQSHUVRQDOLGDGWDPELpQIXHVHQREMHWRGHXQDFWRIRUPDOGHLPSXWDFLyQ SDUD DVHJXUDU GH HVWH PRGR VX GHUHFKR GH GHIHQVD (Q GHILQLWLYD VL VH SDUWH GH TXH D LJXDOGDGGHVDQFLRQHVGHEHUtDQFRUUHVSRQGHUDQiORJDVSRVLELOLGDGHVGHGHIHQVDQR TXHGDUtDPiVUHPHGLRTXHLQFOXLUDORVHQWHVVLQSHUVRQDOLGDGHQWUHORVVXMHWRVFRQ FDSDFLGDG SDUD VHU SDUWH (Q HVWH VHQWLGR VH DILUPD TXH SDUD LUURJDU XQD FRQVHFXHQFLDDFFHVRULDIUHQWHDXQHQWHVLQSHUVRQDOLGDGHVQHFHVDULRTXHHOPLVPR RVWHQWHFDSDFLGDGSDUDVHUSDUWHFRQFOXVLyQTXHYHQGUtDDYDODGDSRUOD/(&LYGH DSOLFDFLyQ VXSOHWRULD UHVSHFWR GH OD /(&ULP TXH HQ VXV DUWV \ UHFRQRFHFDSDFLGDGSDUDVHUSDUWHDFLHUWRVHQWHVFDUHQWHVGHSHUVRQDOLGDG$PD\RU DEXQGDPLHQWRHQHVWHSXQWRFDEHUHFRUGDUODVSDODEUDVGH*Ï0(=25%$1(-$DO TXHGD PiV UHPHGLR TXH FRQFOXLU TXH VH WUDWD GH XQ FRQFHSWR TXH VH UHPLWH LPSOtFLWDPHQWH D RWUDV UDPDVGHORUGHQDPLHQWRMXUtGLFR &IU%$1$&/2&+(3$/$2-³/DLPSXWDFLyQGHODSHUVRQDMXUtGLFDHQODIDVHGHLQVWUXFFLyQ´ HQ - %DQDFORFKH 3DODR - =DU]DOHMRV 1LHWR & *yPH]-DUD 'tH] Responsabilidad penal de las personas jurídicas. Aspectos sustantivos y procesales /D /H\ 0DGULG SS S 7DPELpQ DERJDQ SRU H[FOXLU OD FDSDFLGDG SDUD VHU SDUWH GH ORV HQWHV VLQ SHUVRQDOLGDG HQWUH RWURV 08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWSDODILUPDUTXHHOMXH]GHEH FRPHQ]DUYDORUDQGRVLSXHGHLPSXWDURQRDODHQWLGDGFRQVLGHUDQGRVLWLHQHSHUVRQDOLGDGMXUtGLFD &IU'23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWS (QHVWHVHQWLGR%$1$&/2&+(3$/$2-³/DLPSXWDFLyQGHODSHUVRQDMXUtGLFD«REFLWS HQWLHQGHTXHHO-XH]GH,QVWUXFFLyQGHEHDEVWHQHUVHGHIRUPXODULPSXWDFLyQFRQWUDXQDHQWLGDG VLQ SHUVRQDOLGDG MXUtGLFD SXGLHQGR~QLFDPHQWH DFRUGDU IUHQWH D HOOD PHGLGDV FDXWHODUHV DUW &3 R FRQVHFXHQFLDV DFFHVRULDV D OD SHQD TXH VH OH LPSRQJD DO DXWRU SULQFLSDO DUW &3 'HO PLVPR PRGR *$6&Ï1 ,1&+$867, ) Proceso penal y persona…RE FLW SS DXQTXH FXDQGR UHFRQRFH TXH ORV HQWHV VLQ SHUVRQDOLGDG GHEHQ WHQHU XQ HVWDWXWR MXUtGLFR VLPLODU DO GHO LPSXWDGR HQWLHQGH TXH QR SRGUiQ VHU FRQVLGHUDGRV FRPR WDO HQ VHQWLGR HVWULFWR HQ YLVWD GH TXH FDUHFHQGHSHUVRQDOLGDGMXUtGLFD =Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWSS (&+$55, &$6, ) - ³/DV SHUVRQDV MXUtGLFDV \ VX LPSXWDFLyQ HQ HO SURFHVR SHQDO XQD QXHYD SHUVSHFWLYDGHODVJDUDQWtDVFRQVWLWXFLRQDOHV´Diario La Ley, Q~PGHPD\RGH *,0(12%(9,È-El proceso penal de las personas…REFLWS 183 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DILUPDUTXH³en ninguna circunstancia es admisible juzgar en la sentencia a quien no haya sido personalmente designado como sujeto pasivo de la acción´DORTXHDxDGH TXH³a todo inculpado corresponde, por el hecho de serlo (…) en un sentido formal, la posición jurídica de parte (Q UHDOLGDG OD FODYH GHO SUREOHPD UHVLGH HQ TXH HO DUW &3 SHUPLWH LPSRQHU FRQVHFXHQFLDVJUDYtVLPDVGHQDWXUDOH]DLQFLHUWD\VLQHVWDEOHFHUXQRVFULWHULRVFODURV GH LPSXWDFLyQ D XQ FRQMXQWR GH RUJDQL]DFLRQHV \ HQWLGDGHV SRU HO PHUR KHFKR GH FDUHFHU GH SHUVRQDOLGDG MXUtGLFD OR FXDO UHVXOWD LQDFHSWDEOH HQ XQ (VWDGR GH 'HUHFKR3RUHVRXQVHFWRUGRFWULQDODERJDSRUH[WHQGHUORVFULWHULRVSUHYLVWRVHQ HODUWELV&3DODDSOLFDFLyQGHODVFRQVHFXHQFLDVDFFHVRULDVWRGDYH]TXHODPHUD RVWHQWDFLyQ GH SHUVRQDOLGDG MXUtGLFD QR MXVWLILFDUtD XQD GLIHUHQFLD VXVWDQFLDO HQ HO WUDWR D OD YLVWD GH OD VLPLOLWXG GH ODV VDQFLRQHV \ GH OD JUDYHGDG GH ODV PLVPDV $Vt HQ OD PHGLGD HQ TXH ODV FRQVHFXHQFLDV DFFHVRULDV VH DVLPLOHQ D ODV SHQDV HO HVWDWXVMXUtGLFRGHWDOHVHQWHVVLQSHUVRQDOLGDGGHEHUiDVLPLODUVHDOGHFXDOTXLHURWUR LPSXWDGR VLHQGR OD SUHPLVD SDUD KDFHUOR SRVLEOH HO UHFRQRFLPLHQWR GH FDSDFLGDG SDUDVHUSDUWHSDVLYDGHOSURFHVRSHQDODSHVDUGHQRWHQHUSHUVRQDOLGDGMXUtGLFD GHWDOIRUPDTXHVHDQREMHWRGHLPSXWDFLyQ\SXHGDQHMHUFHUGHVGHHVHLQVWDQWHVX GHUHFKRGHGHIHQVD (QGHILQLWLYDODLGHQWLGDGPDWHULDOHQWUHODVSHQDVLPSRQLEOHVDODVSHUVRQDVMXUtGLFDV \ODVFRQVHFXHQFLDVDFFHVRULDVFRQGXFHDTXHODVHQWLGDGHVVXVFHSWLEOHVSDVLEOHVGH HVWDV VDQFLRQHV SHQDOHV sui generis SUHYLVWDV HQ HO DUW &3 VHDQ LJXDOPHQWH UHFRQRFLGDV FRPR SDUWHV HQ WDQWR TXH VREUH HOODV UHFDHUiQ ORV HIHFWRV GH OD VHQWHQFLD OR FXDO MXVWLILFDUtD TXH ODV PLVPDV SXGLHVHQ LQWHUYHQLU HQ HO SURFHVR KDFLHQGR ODV DOHJDFLRQHV \ SHWLFLRQHV TXH WHQJDQ SRU FRQYHQLHQWH SDUD WXWHODU VXV GHUHFKRV H LQWHUHVHV OHJtWLPRV &RQVLGHUR SXHV TXH HO KHFKR GH TXH ORV HQWHV VLQ SHUVRQDOLGDGSXHGDQVHUREMHWRGHVDQFLRQHVSHQDOHVLQGHSHQGLHQWHPHQWHGHTXHVX nomen iuris VHD HO GH SHQDV R HO GH FRQVHFXHQFLDV DFFHVRULDV HV PRWLYR VXILFLHQWH SDUD FRQYHQLU TXH VHDQ REMHWR GH XQD LPSXWDFLyQ IRUPDO TXH JDUDQWLFH VXV SRVLELOLGDGHVGHIHQVLYDV'HWDOVXHUWHTXHRVWHQWDUiQODFRQGLFLyQGHVXMHWRSDVLYR *Ï0(=25%$1(-$(Comentarios a la Ley …REFLWS '23,&2 *Ï0(=$//(5 - HQ KWWSZZZOHJDOWRGD\FRPSUDFWLFD MXULGLFDSHQDOHFRQRPLFRVHQRULDSRUIDYRUFODXVXUHPHHVHJUXSRGHVRFLHGDGHV ~OWLPD FRQVXOWD &IU3e5(=*,/-³(OSURFHVRSHQDOFRQWUD«REFLWSS(QODPLVPDOtQHDVRVWLHQH *Ï0(=-$5$'Ë(=&³$VSHFWRVVXVWDQWLYRVUHODWLYRVDODUHVSRQVDELOLGDG«REFLWSTXH OD LGHQWLGDG GH ODV VDQFLRQHV HQWUH ODV TXH VyOR YDUtD OD GHQRPLQDFLyQ GH SHQDV DUW &3 D FRQVHFXHQFLDVDFFHVRULDVDUW&3DVtFRPRODJUDYHGDGGHODVPLVPDVREOLJDQFXDQGRPHQRVD FRQVLGHUDUODSRVLELOLGDGGHDSOLFDUUHTXLVLWRVVLPLODUHVGHLPSXWDFLyQHQDPERVFDVRVSXHVWRTXHXQD GLIHUHQFLD VXVWDQFLDO GH WUDWR HQFXHQWUD GLItFLO MXVWLILFDFLyQ HQ OD PHUD SHUVRQDOLGDG MXUtGLFD ,JXDOPHQWH'23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWS VRVWLHQHTXHXQDLQWHUSUHWDFLyQVLVWHPiWLFDFRQGXFHDODFRQFOXVLyQGHTXHDTXHOORTXHGHEHPRWLYDU DO-XH]R7ULEXQDOHQVXUHVROXFLyQSDUDLPSRQHUODVFRQVHFXHQFLDVGHODUW&3HVORPLVPRTXH GHEHWRPDUHQFXHQWDSDUDDSOLFDUODVSHQDVGHORVDSGRVFDJGHODUW&3 9pDVH *$6&Ï1 ,1&+$867, ) Proceso penal y persona…RE FLW SS SDUD TXLHQ WDO UHFRQRFLPLHQWRSRGUtDVXVWHQWDUVHHQHODUW/(&LYTXHUHFRQRFHFDSDFLGDGSDUDVHUSDUWHSDVLYD GHOSURFHVRDFLHUWRVHQWHVFDUHQWHVGHSHUVRQDOLGDGMXUtGLFD 6REUH HO FRQWHQLGR GHO GHUHFKR GH GHIHQVD WDQWR HQ VX IDFHWD GH GHIHQVD WpFQLFD FRPR GH DXWRGHIHQVDYpDVHODREUDIXQGDPHQWDOGH025(12&$7(1$9La defensa en el proceso penal, &LYLWDV0DGULG 184 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHO SURFHVR SHQDO DGTXLULHQGR VXFHVLYDPHQWH ODV FRQGLFLRQHV GH LQYHVWLJDGR HQFDXVDGR\DFXVDGR 'H KHFKR OD IDOWD GH SHUVRQDOLGDG MXUtGLFD QR FRQVWLWX\H LPSHGLPHQWR DOJXQR SDUD RFXSDUODSRVLFLyQGHSDUWHSDVLYDHQXQSURFHVRFLYLO(QHVWHVHQWLGRORVDUWV \ /(&LY DWULEX\HQ FDSDFLGDG SDUD VHU SDUWH D ODV PDVDV SDWULPRQLDOHV D ORV SDWULPRQLRV VHSDUDGRV \ D FLHUWRV HQWHV FDUHQWHV GH SHUVRQDOLGDG MXUtGLFD PLHQWUDV TXH HO DUW GHO PLVPR WH[WR OHJDO HVWDEOHFH TXH ODV HQWLGDGHV VLQ SHUVRQDOLGDG MXUtGLFDSRGUiQVHUGHPDQGDGDV'HOPLVPRPRGROD3URSXHVWD&33~OWLPRLQWHQWR IUXVWUDGRGHVXVWLWXLUOD/(&ULPSRUXQDQXHYD/H\3URFHVDO3HQDOHQODOtQHDGHOD OHJLVODFLyQ SURFHVDO FLYLO UHFRQRFtD LJXDOPHQWH FRPR SRVLEOHV HQFDXVDGRV MXQWR FRQ ODV SHUVRQDV ItVLFDV \ MXUtGLFDV D ODV ³masas patrimoniales, patrimonios separados, entidades o grupos a los que puedan ser impuestas penas, medidas de seguridad o consecuencias accesorias de la pena conforme a la ley´6LQHPEDUJR OD ~OWLPD PRGLILFDFLyQ GH OD /(&ULP QR KD DFODUDGR HVWD FXHVWLyQ HQ WDQWR TXH FRQWLQ~DUHILULpQGRVHDOVXMHWRSDVLYRGHOSURFHVRFRPR³toda “persona” a quien se atribuya un hecho punible´DUW/(&ULPORFXDOHQXQDLQWHUSUHWDFLyQOLWHUDO GHO UHIHULGR SUHFHSWR SRGUtD OOHYDU D H[FOXLU D ORV HQWHV VLQ SHUVRQDOLGDG TXH HQ VHQWLGRHVWULFWRQRVRQ³SHUVRQDV´ (Q FXDOTXLHU FDVR PiV DOOi LQWHUSUHWDFLRQHV DSHJDGDV D OD OHWUD GH OD OH\ OD LGHD IXHU]DTXHGHEHSUHVLGLUODGHWHUPLQDFLyQGHODFDSDFLGDGSDUDVHUSDUWHFRQVLVWLUiHQ LQFOXLUDWRGRVXMHWRTXHSXHGDUHVXOWDUFRQGHQDGRHQXQSURFHVRSHQDO\DVHDFRQOD LPSRVLFLyQ GH XQD SHQD GH XQD PHGLGD GH VHJXULGDG R GH XQD FRQVHFXHQFLD DFFHVRULD HQWDQWRTXHVyORDWUDYpVGHVX HIHFWLYR UHFRQRFLPLHQWR FRPR SDUWH VH SXHGH JDUDQWL]DU D ORV GHVWLQDWDULRV GH WDOHV PHGLGDV UHVWULFWLYDV GH GHUHFKRV OD SRVLELOLGDG GH HMHUFHU FRQ SOHQLWXG VX GHUHFKR GH GHIHQVD LQFXUULpQGRVH HQ RWUR FDVRHQXQHYLGHQWHULHVJRGHLQGHIHQVLyQ(QHVWHVHQWLGRSDUHFHFRQYHQLHQWHTXH ODVRUJDQL]DFLRQHVJUXSRVRFXDOHVTXLHUDRWUDVHQWLGDGHVRDJUXSDFLRQHVGHSHUVRQDV FDUHQWHV GH SHUVRQDOLGDG MXUtGLFD HQ WDQWR TXH SDVLEOHV GH HVDV VDQFLRQHV SHQDOHV GHQRPLQDGDVFRQVHFXHQFLDVDFFHVRULDVDUW&3VHDQHTXLSDUDGDVHQWpUPLQRV GHGHUHFKRVSURFHVDOHV\GHSRVLELOLGDGHVGHDFWXDFLyQHLQWHUYHQFLyQHQHOSURFHVR (QHVWHVHQWLGROD3URSXHVWD&33VHxDODEDTXH³son encausados todas las personas físicas y jurídicas, masas patrimoniales, patrimonios separados, entidades o grupos a los que puedan ser impuestas penas, medidas de seguridad o consecuencias accesorias de la pena conforme a la Ley y sean investigados o encausado en el proceso penal´ DUW 'HMDQGR D XQ ODGR OD QHIDVWD WpFQLFD OHJLVODWLYDTXHLQFXUUHHQHOIODJUDQWHHUURUGHLQFOXLUORGHILQLGRHQODGHILQLFLyQODDPSOLWXGFRQTXH VHUHFRQRFtDHQDTXHOWH[WRSUHOHJLVODWLYRODFXDOLGDGGHHQFDXVDGRSRQtDHODFHQWRHQODQRH[FOXVLyQ GH QLQJ~Q VXMHWR SDVLEOH GH VDQFLyQ SHQDOFRQ ORTXHRSWDED SRUXQD DOWHUQDWLYD PiV JDUDQWLVWD GHO FRQFHSWRGHSDUWHSHQDOTXHHOSUHYLVWRDFWXDOPHQWHHQOD/(&ULP'HLJXDOPRGRHO$QWHSUR\HFWRGH /2GHPRGLILFDFLyQGHOD/(&ULPSDUDODDJLOL]DFLyQGHODMXVWLFLDSHQDOHOIRUWDOHFLPLHQWRGHODV JDUDQWtDVSURFHVDOHV\ODUHJXODFLyQGHODVPHGLGDVGHLQYHVWLJDFLyQWHFQROyJLFDGHODxRFRQWHQtD XQSUHFHSWRPX\VLPLODUTXHLQGLFDEDTXH³son sujetos pasivos del proceso penal todas las personas físicas y jurídicas, masas patrimoniales, patrimonios separados, entidades o grupos a los que puedan ser impuestas penas, medidas de seguridad o consecuencias accesorias de la pena conforme a la ley y a los que indiciariamente les sea atribuida la realización del hecho punible´DUW$/20/(&ULP 6LQ HPEDUJR GXUDQWH OD WUDPLWDFLyQ SDUODPHQWDULD OD UHIHUHQFLD D ORV HQWHV VLQ SHUVRQDOLGDG GHVDSDUHFLy\UHILULpQGRVHODUHGDFFLyQILQDODOLQYHVWLJDGRRHQFDXVDGRFRPR³toda persona a quien se atribuye un hecho punible´DUW/(&ULP 185 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO D ODV SHUVRQDV ItVLFDV \ D ODV SHUVRQDV MXUtGLFDV VLHQGR WRGDV HOODV FRQVLGHUDGDV VXMHWRVSDVLYRVGHOSURFHVRSHQDO 6LQHPEDUJRSRGUtDSDUHFHUH[FHVLYRLQFOXLUHQWUHORVSRVLEOHVHQFDXVDGRVDPDVDV SDWULPRQLDOHV\SDWULPRQLRVVHSDUDGRV(OSUHOHJLVODGRUWDQWRHQHO$/(&ULP \ HQ OD 3URSXHVWD &33 DPERV LQWHQWRV IUXVWUDGRV GH DSUREDU XQD QXHYD /(&ULP FRPR HQ HO $QWHSUR\HFWR GH PRGLILFDFLyQ GH OD /(&ULP GHO DxR SUHWHQGtDWUDVYDVDUGHIRUPDXQWDQWRPHFiQLFDODUHJXODFLyQFLYLODOSURFHVRSHQDO VHxDODQGRFRPRSRVLEOHVHQFDXVDGRVDWRGRVORVVXMHWRVFRQFDSDFLGDGSDUDVHUSDUWH HQ HO SURFHVR FLYLO (Q PL RSLQLyQ HQ HO FDVR GH ODV PDVDV SDWULPRQLDOHV \ ORV SDWULPRQLRVVHSDUDGRVODIDOWDGHDOWHULGDGHQWUHWDOHVSDWULPRQLRV\VXVWLWXODUHVOD LQH[LVWHQFLDGHFRPSOHMLGDGRUJDQL]DWLYDODDXVHQFLDGHSHOLJURVLGDGLQVWUXPHQWDOR HOHVFDVRSRWHQFLDOOHVLYRGHORVPLVPRVSRGUtDGHVDFRQVHMDUVXLQFOXVLyQHQWUHORV VXMHWRVSRWHQFLDOPHQWHUHVSRQVDEOHVSHQDOHV\SRUHQGHHQWUHORVVXMHWRVSDVLYRVGHO SURFHVR SHQDO 6yOR HV SUHFLVR LPDJLQDU OR DEVXUGR TXH VHUtD GLULJLU XQ UHSURFKH SHQDO SRU HMHPSOR D XQD KHUHQFLD \DFHQWH GHELHQGR SURFHGHU D VX LPSXWDFLyQ DXWyQRPD SDUD SHUPLWLUOH HMHUFHU ODV SRVLELOLGDGHV GH GHIHQVD GH FXDOTXLHU VXMHWR SDVLYRGHOSURFHVR(QFXDOTXLHUFDVRHQWLHQGRTXHSDUDGHWHUPLQDUTXpVXMHWRVVRQ SHQDOPHQWHLPSXWDEOHV\SRUWDQWRRVWHQWDQFDSDFLGDGSDUDVHUSDVLYDHQXQSURFHVR SHQDOHVSUHFLVRDWHQGHUDXQFULWHULRPDWHULDO\QRDXQRPHUDPHQWHIRUPDOFRPRHO GHODSHUVRQDOLGDGMXUtGLFD 'HVGHRWUDSHUVSHFWLYDHQRUGHQDGHWHUPLQDUTXHVXMHWRVRVWHQWDUtDQFDSDFLGDGSDUD VHUSDUWHHODFHQWRSRGUtDSRQHUVHQRWDQWRHQODSRVLELOLGDGGHDSDUHFHUFRPRSDUWH DFWLYDHQODUHODFLyQGHOLFWLYDRGHUHVXOWDUPHUHFHGRUGHXQUHSURFKHSHQDOVLQR PiVELHQHQODDSWLWXGSDUDVHUWLWXODUGHGHUHFKRV\GHEHUHVSURFHVDOHV'HVGHHVWD SHUVSHFWLYD OD FDSDFLGDG SDUD VHU SDUWH SDVLYD GH XQ SURFHVR GHEHUtD YHQLU GHWHUPLQDGD SRU OD SRVLELOLGDG GH UHVXOWDU DIHFWDGR SRU GHFLVLRQHV MXULVGLFFLRQDOHV TXH UHVXHOYDQ SUHWHQVLRQHV GH WXWHOD MXUtGLFRMXGLFLDO \D VHD FRPR EHQHILFLDULR R FRPR SHUMXGLFDGR SRU OD VHQWHQFLD DVt FRPR SRU ORV HIHFWRV HMHFXWLYRV \ GH FRVD MX]JDGD TXH GH HOOD VH GHULYDQ < HV TXH FRPR VHxDOD 6(55$ '20Ë1*8(= ³partes son los sujetos esenciales del proceso, designados activa o pasivamente en su acto inicial, o comparecidos en nombre o interés propio en su curso, que resultan (O$QWHSUR\HFWRGH/(&ULPIXHDSUREDGRSRUHO&RQVHMRGH0LQLVWURVHOGHMXOLRGHHQ DGHODQWH$/(&ULPPLHQWUDVTXHOD3URSXHVWDGH&yGLJR3URFHVDO3HQDOIXHSUHVHQWDGDSRUHO 0LQLVWHULRGH-XVWLFLDHOGHIHEUHURGHHQDGHODQWH3URSXHVWD&33 (Q HVWH VHQWLGR *Ï0(= -$5$'Ë(= & ³/D LPSXWDELOLGDG RUJDQL]DWLYD HQ OD UHVSRQVDELOLGDG SHQDOGHODVSHUVRQDVMXUtGLFDV$SURSyVLWRGHODXWRGHOD6DODGHOR3HQDOGHOD$XGLHQFLD1DFLRQDO GHGHPD\RGH´Diario La LeyQ~PGHMXQLRGHGHVDUUROODHOFRQFHSWRGH LPSXWDELOLGDG HPSUHVDULDO VHxDODQGR TXH H[LVWHQ VRFLHGDGHV LPSXWDEOHV H LQLPSXWDEOHV KDFLpQGRVH GHSHQGHUWDOH[WUHPR XQ ³sustrato material suficiente´ RXQ³mínimo de complejidad organizativa´. $VSHFWRHQHOTXHVHKDFHKLQFDSLpSRUHMHPSORHQ3e5(=&58=0$57Ë1$-)(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5* - / Derecho Procesal…REFLWSGRQGHVHVRVWLHQHTXH³posee capacidad para ser sujeto pasivo del proceso quien, según la legislación penal sustantiva, puede aparecer como parte activa de la relación delictiva´ &IU%$1$/2&+(3$/$2-³/DLPSXWDFLyQGHODSHUVRQDMXUtGLFD«REFLWS &IU 0216$/9( '(/ &$67,//2 5 %(5(1*8(5 025$/(6 < %,(7( 5,9$6 $ ³&DSDFLGDGSDUDVHUSDUWHGHXQDVRFLHGDGH[WLQJXLGD´Revista Aranzadi DoctrinalQ~PSS 186 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD afectados por la resolución final del proceso´ (Q FRQFUHWR VH KDFH DTXt UHIHUHQFLDDODFDSDFLGDGSDUDVHUSDUWHHQODSRVLFLyQSDVLYDGHXQSURFHVRSHQDOOR FXDOVHWUDGXFHHQODDSWLWXGSDUDVHUWLWXODUGHORVGHUHFKRV\REOLJDFLRQHVSURFHVDOHV FRUUHVSRQGLHQWHVDOLQYHVWLJDGRHQFDXVDGRSURFHVDGRDFXVDGRRFRQGHQDGRVHJ~Q HOHVWDGLRGHOSURFHVRTXHFRUUHVSRQGD3XHVELHQGHVGHHVWHSXQWRGHYLVWDQRFDEH GXGD GH TXH ORV HQWHV VLQ SHUVRQDOLGDG SXHGDQ RVWHQWDU FXDQGR PHQRV a priori, FDSDFLGDGSDUDVHUSDUWH &DEHFRQFOXLUSRUORWDQWRTXHDXQFXDQGRORVHQWHVVLQSHUVRQDOLGDGQRSXHGHQVHU MX]JDGRV QL VDQFLRQDGRV GH IRUPD DXWyQRPD GDGD OD ³DFFHVRULHGDG´ GH VXV VDQFLRQHV UHVSHFWR GH XQD SHQD SULQFLSDO XQD LQWHUSUHWDFLyQ JDUDQWLVWD FRQGXFH D DILUPDUTXHWDOHVRUJDQL]DFLRQHVRHQWLGDGHVHQWDQWRTXHDIHFWDGDVSRUODHYHQWXDO VHQWHQFLD SHQDO GH FRQGHQD TXH SXGLHUD OOHJDU D GLFWDUVH WLHQHQ FRPR PtQLPR XQ LQWHUpVOHJtWLPRHQGHIHQGHUVXSRVWXUDHQHOSURFHVRSHQDO(QHVWHVHQWLGRHOKHFKR GHTXHSXHGDQVHUFRQGHQDGRVDODLPSRVLFLyQGHXQDVDQFLyQSHQDO\DVHWUDWHGH XQD SHQD GH XQD PHGLGD GH VHJXULGDG R GH XQD FRQVHFXHQFLD DFFHVRULD SDUHFH PRWLYRVXILFLHQWHSDUDUHFRQRFHUOHVFDSDFLGDGGHDFWXDFLyQHQHOPDUFRGHOSURFHVR \D VHD WHQLpQGRODV SRU DXWpQWLFD SDUWH SDVLYD GHO SURFHVR \ FRQVLJXLHQWHPHQWH UHFRQRFLpQGROHV VXFHVLYDPHQWH OD FRQGLFLyQ IRUPDO GH LQYHVWLJDGR HQFDXVDGR \ DFXVDGR \D VHD UHFRQRFLpQGROHV FRPR PtQLPR OHJLWLPDFLyQ SDUD DFWXDU HQ HO SURFHVRSHUROLPLWDGDDORVKHFKRVUHOHYDQWHVSDUDGHWHUPLQDUODSURFHGHQFLDGHODV FRQVHFXHQFLDVDFFHVRULDVGHXQPRGRVLPLODUDODFDSDFLGDGGHLQWHUYHQFLyQTXHVH UHFRQRFHDORVWHUFHURVUHVSRQVDEOHVFLYLOHVHQHOSURFHVRSHQDODUWV\,, /(&ULP R DO WHUFHUR DIHFWDGR SRU HO GHFRPLVR DUW WHU E /(&ULP (QWUH DPEDVRSFLRQHVGDGDODSUR[LPLGDGHQWUHODVFRQVHFXHQFLDVDFFHVRULDV\ODVSHQDV SDUHFHTXHORPiVDGHFXDGRVHUtDSURFHGHUDLPSXWDUDORVHQWHVVLQSHUVRQDOLGDGGH WDOIRUPDTXHSXGLHVHQHMHUFLWDUVXVGHUHFKRV FRQ OD PLVPD DPSOLWXG TXH FXDOTXLHU RWURLQYHVWLJDGRRHQFDXVDGR /DVVRFLHGDGHVSDQWDOOD 3RU RWUD SDUWH HO FULWHULR GH OD SHUVRQDOLGDG MXUtGLFD WDPELpQ SXHGH UHVXOWDU GHIHFWXRVRSRUH[FHVRHVGHFLUSRULQFOXLUHQHOVLVWHPDGHUHVSRQVDELOLGDGSHQDOD HQWLGDGHV GH ODV TXH GLItFLOPHQWH VH SRGUi SUHGLFDU XQD FXOSDELOLGDG SURSLD \ D ODV FXDOHVFDUHFHUtDGHVHQWLGRUHFRQRFHUGHUHFKRVDXWyQRPRV \ GLVWLQWRV GH ORV GH VXV PLHPEURV6HSODQWHDHQHVWHVHQWLGRODFXHVWLyQGHODVVRFLHGDGHVSDQWDOODHVGHFLU DTXHOODVTXHQRUHDOL]DQQLQJXQDDFWLYLGDGUHDO\FX\DSHUVRQDOLGDGMXUtGLFDUHVSRQGH D OD ILQDOLGDG GH RWRUJDUOHV XQD DSDULHQFLD IRUPDO GH OHJDOLGDG 6H WUDWDUtD GH HQWLGDGHV FUHDGDV SDUD OD UHDOL]DFLyQ GH DFWLYLGDGHV GHOLFWLYDV SRU SDUWH GH XQD R YDULDV SHUVRQDV ItVLFDV TXH XVDUtDQ WDOHV SHUVRQDV MXUtGLFDV FRPR HQWLGDGHV LQWHUSXHVWDV FRQ HO REMHWR GH RFXOWDU VX LGHQWLGDG SHUVRQDO WUDV HO YHOR GH OD SHUVRQDOLGDGMXUtGLFD 6(55$'20Ë1*8(=0³3UHFLVLRQHVHQWRUQRDORVFRQFHSWRVGHSDUWH«REFLWS (VWHSUHFHSWROLPLWDODLQWHUYHQFLyQGHODSHUVRQDTXHSXHGDUHVXOWDUDIHFWDGDSRUHOGHFRPLVRDORV DVSHFWRV TXH DIHFWHQ GLUHFWDPHQWH D VXV ELHQHV GHUHFKRV R VLWXDFLyQ MXUtGLFD HVSHFLILFDQGR TXH QR SRGUiH[WHQGHUVHDODVFXHVWLRQHVUHODFLRQDGDVFRQODUHVSRQVDELOLGDGSHQDOGHOHQFDXVDGR 187 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO $Vt SXHV HQ ORV FDVRV HQ TXH VH GHWHFWH OD H[LVWHQFLD GH VRFLHGDGHV pantalla o de fachadaFDUDFWHUL]DGDVSRUODDXVHQFLDGHXQFLHUWRYROXPHQGHDFWLYLGDGOtFLWDDVt FRPR SRU OD IDOWD GH XQD RUJDQL]DFLyQ LQIUDHVWUXFWXUD \ SDWULPRQLR SURSLRV ODV FXDOHVVRQXWLOL]DGDVFRPRKHUUDPLHQWDVGHOGHOLWRRSDUDGLILFXOWDUVXLQYHVWLJDFLyQ D WUDYpV GHO DEXVR GH OD IRUPD VRFLDO HO WUDWDPLHQWR MXUtGLFR GH WDOHV HQWLGDGHV D HIHFWRV GH H[LJHQFLD GH UHVSRQVDELOLGDG GHEHUtD SDVDU R ELHQ SRU DSUHFLDU XQ VXSXHVWRGHVLPXODFLyQFRQWUDFWXDOWHQLpQGRODVSRUQRFRQVWLWXLGDVRELHQSRUDFXGLU DODGRFWULQDMXULVSUXGHQFLDOGHOOHYDQWDPLHQWRGHOYHORTXHWUDWDSUHFLVDPHQWHGH FRUUHJLUORVDEXVRVTXHVHSURGXFHQFXDQGRODSHUVRQDOLGDGMXUtGLFDVHXWLOL]DFRPR FREHUWXUDSDUDHOXGLUUHVSRQVDELOLGDGHV\TXHVLUYHSDUDKDFHUDIORUDUDODVSHUVRQDV ItVLFDV DPSDUDGDV SRU OD ILFFLyQ GH LQGHSHQGHQFLD \ DOWHULGDG GH OD VRFLHGDG SDQWDOOD$VtDXQDSHVDUGHTXHGHVGHHOSXQWRGHYLVWDHVWULFWDPHQWHIRUPDOXQD HPSUHVDSDQWDOODSXHGHJR]DUGHSHUVRQDOLGDGMXUtGLFD\SRUORWDQWRVHUSRWHQFLDO UHVSRQVDEOH GH FRQGXFWDV GHOLFWLYDV FRQIRUPH DO DUW ELV &3 HQ ORV DOXGLGRV VXSXHVWRVORPiVFRUUHFWRVHUiDFWXDUGLUHFWDPHQWHIUHQWHDODVSHUVRQDVItVLFDVTXH ODFRQWURODQ(QHVWDOtQHDVHDILUPDTXHODVVRFLHGDGHVSDQWDOODRDTXHOODVTXHQR FXHQWDQ FRQ XQD HVWUXFWXUD DFWLYLGDG RUJDQL]DFLyQ R LQIUDHVWUXFWXUD SURSLDV PRVWUDQGR SRU OR WDQWR XQD FRPSOHMLGDG SUiFWLFDPHQWH QXOD GHEHUtDQ VHU FRQVLGHUDGDVLQVWUXPHQWRV HQPDQRVGHODVSHUVRQDVItVLFDV 'HVGH HVWD SHUVSHFWLYD HQ WpUPLQRV H[FOX\HQWHV VH SRGUtD QHJDU OD SRVLELOLGDG GH UHVSRQGHU SHQDOPHQWH \ SRU OR WDQWR OD DSWLWXG SDUD VHU VXMHWR GH XQD LPSXWDFLyQ SHQDO R OD FDSDFLGDG SDUD VHU SDUWH GH DTXHOORV HQWHV TXH R ELHQ SRU VX HVFDVD R LQH[LVWHQWHFRPSOHMLGDGRUJDQL]DWLYDRELHQSRUODDXVHQFLDGHDOWHULGDGHQUHODFLyQ FRQVXVPLHPEURVQRGHEHUtDQUHVSRQGHUSHQDOPHQWHGHIRUPDGLUHFWD\DXWyQRPD 6HUtDSUHFLVRDWDOILQWDO\FRPRVHxDOD*Ï0(=-$5$'Ë(=HVWDEOHFHUDGHPiV GHO SUHVXSXHVWR GH LQLPSXWDELOLGDG EDVDGR HQ OD DXVHQFLD GH SHUVRQDOLGDG MXUtGLFD XQXOWHULRUFULWHULRRUJDQL]DWLYRPDWHULDOHQWDQWRTXH VyORSDUDODVSHUVRQDVMXUtGLFDV FRQ XQD PtQLPD RUJDQL]DFLyQ UHVXOWDUtD SRVLEOH SUHGLFDU DOJ~Q WLSR GH FXOSDELOLGDG (Q HVWD OtQHD VH DILUPD TXH ³sólo pueden considerarse penalmente responsables aquellas personas jurídicas que tienen un sustrato material suficiente, constituyendo las sociedades pantalla o instrumentales un supuesto de personas (QFXDQWRDOOHYDQWDPLHQWRGHOYHORODMXULVSUXGHQFLDKDLGRGHVDUUROODQGRHVWDGRFWULQDTXHWLHQH SRUILQDOLGDGHYLWDUTXHVHDEXVHGHODSHUVRQDOLGDGMXUtGLFDHQIUDXGHGHOH\RSHUMXLFLRGHWHUFHURV HVFXGiQGRVHHQTXHHOHQWHVRFLDOHVDOJRGLVWLQWRTXHVXVHOHPHQWRVSHUVRQDOHVFRQVWLWXWLYRVFXDQGR HQUHDOLGDGFRQVWLWX\HVyORXQDILFFLyQTXHSUHWHQGHRFXOWDUODUHDOLGDGSDWULPRQLDOVXE\DFHQWHGHTXH HO ~QLFR WLWXODU GH ORV ELHQHV HV OD SHUVRQD ItVLFD TXH D WDO HIHFWR IUDXGXOHQWR LQVWUXPHQWDOL]D D OD HQWLGDG(QHVWHVHQWLGR³La idea básica es, por lo tanto, que no cabe la alegación de la separación de patrimonios de la persona jurídica por razón de tener personalidad jurídica, cuando tal separación es, en la realidad, una ficción que pretende obtener un fin fraudulento, como incumplir un contrato, eludir la responsabilidad contractual o extracontractual, aparentar insolvencia, etc.´676 6DOD6HFFLyQ&DVR%DOOHQD%ODQFDQ~PGHGHGLFLHPEUH5-?)- 7DPELpQVHUHILHUHQDOOHYDQWDPLHQWRGHOYHORHQWUHRWUDVOD6766DODQ~PGHGH MXOLR 5- ? \ OD 676 6DOD 6HFFLyQ &DVR (.,1Q~P GHGH PD\R 5- ?)- &LUFXODU)*(SS ËGHPSS &IU'23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWS &IU*Ï0(=-$5$'Ë(=&³$VSHFWRVVXVWDQWLYRVUHODWLYRVDODUHVSRQVDELOLGDG«REFLWSS 188 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD jurídicas no imputables´ (Q OD PLVPD OtQHD VH SODQWHD FRPR SURSXHVWD GHlege ferenda, TXH ³hubiera sido preferible un sistema que (...) se fijara más en la complejidad de la organización que en el dato formal de la personalidad jurídica, de tal manera que se impusieran penas a organizaciones (…) en las que se pudiera detectar realmente una dinámica propia diferente a la de sus miembros (lo que podría representar una especie de personalidad propia en el sentido jurídicopenal)´ 6LQ HPEDUJR XQ VHFWRU GRFWULQDO VRVWLHQH TXH FRQ OD UHJXODFLyQ DFWXDO ³no es posible establecer de partida distinciones dogmáticas entre personas jurídicas (…) en función de la complejidad de su sustrato organizativo”. 'H WDO IRUPD TXH esta cuestión puede afectar, a lo sumo, a la determinación de las sanciones a imponer adicionalmente a la multa, pero no permite excluir determinadas personas jurídicas del ámbito del art. 31 bis´ (Q HVWH VHQWLGR HO DUW ELV &3 GHMD FODUR TXH HO VLVWHPDSUHYLVWRHQHODUWELV&3VHDSOLFDWDPELpQDSHUVRQDVMXUtGLFDVXWLOL]DGDV LQVWUXPHQWDOPHQWH SDUD OD FRPLVLyQ GH LOtFLWRV SHQDOHV HQ WDQWR TXH WDO FLUFXQVWDQFLDHVXQRGHORVFULWHULRVHVSHFtILFDPHQWHSUHYLVWRVSDUDGHFLGLUVREUHOD LPSRVLFLyQ \ OD H[WHQVLyQ GH ODV SHQDV LQWHUGLFWLYDV $GHPiV HO &3 VHxDOD TXH VH FRQVLGHUDUiHQWRGRFDVRTXHODSHUVRQDMXUtGLFDVHXWLOL]DLQVWUXPHQWDOPHQWHSDUDOD FRPLVLyQ GH LOtFLWRV SHQDOHV FXDQGR VX DFWLYLGDG OHJDO VHD PHQRV UHOHYDQWH TXH VX DFWLYLGDGLOHJDO3RUFRQVLJXLHQWHHOKHFKRGHTXHVXDFWLYLGDGSULQFLSDOVHDLOHJDOQR OD FRQYLHUWH HQ LQLPSXWDEOH VLQR TXH VLPSOHPHQWH OD KDFH DFUHHGRUD GH ODV SHQDV PiVJUDYHV 3RU OR WDQWR WRPDQGR HQ FXHQWD OD UHIHULGD UHJXODFLyQ OHJDO \ UD]RQDQGR SRU H[FOXVLyQVyORSRGUtDQHQVXFDVRVHUFRQVLGHUDGDVLQLPSXWDEOHVDTXHOODVHQWLGDGHV FX\R³carácter instrumental excediese del referido, es decir que lo sean totalmente, sin ninguna otra clase de actividad legal o que lo sea solo meramente residual y aparente para los propios propósitos delictivos´ $ PD\RU DEXQGDPLHQWR HQWLHQGRTXHODDXVHQFLDGHDOWHULGDGHQUHODFLyQFRQVXVPLHPEURVUHVXOWDFUXFLDO (Q WDO FDVR WUDWiQGRVH GH XQD VRFLHGDG SDQWDOOD FDUDFWHUL]DGD SRU FDUHFHU GH XQD HVWUXFWXUD XQD RUJDQL]DFLyQ XQD DFWLYLGDG \ XQ SDWULPRQLR SURSLRV \ GLVWLQWRV GH ORV GH VXV PLHPEURV R GH ODV SHUVRQDV ItVLFDV TXH OD FRQWURODQ R DGPLQLVWUDQ QR H[LVWLUtD SURSLDPHQWH XQ LQWHUpV VRFLDO GLVWLQWR GHO GH VXV JHVWRUHV TXH GHELHVH TXHGDUOHJtWLPDPHQWHSURWHJLGRHQHOPDUFRGHOSURFHVR7DPSRFRKDEUtDDJHQWHVR JUXSRVFRQLQWHUHVHVFRQWUDSXHVWRVWRGDYH]TXHHOLQWHUpVGHODGPLQLVWUDGRUOHJDOR GHKHFKRQRVHGLIHUHQFLDUtDGHOGHODVRFLHGDGTXHQRVHUtDPiVTXHXQLQVWUXPHQWR *Ï0(=-$5$'Ë(=&³/DLPSXWDELOLGDGRUJDQL]DWLYDHQODUHVSRQVDELOLGDGSHQDO«REFLW )(,-226È1&+(=%-³/DSHUVRQDMXUtGLFDFRPRVXMHWR«REFLWS ËGHPS ËGHPS $VtORLQGLFDHO$$16DODGHOR3HQDO6HFFLyQGHGHPD\RGH''33TXH KDVLGRREMHWRGHORVVLJXLHQWHVFRPHQWDULRVGRFWULQDOHV*Ï0(=-$5$'Ë(=&³/DLPSXWDELOLGDG RUJDQL]DWLYDHQODUHVSRQVDELOLGDG«REFLWS1(,5$3(1$$0³5HVHxDDODXWRGHODGHOD 6DODGHOR3HQDOGHOD$XGLHQFLD1DFLRQDOGHGHPD\RGH´Ars Iuris Salmanticensis, YRO GLFLHPEUHGHSS (Q HVWH VHQWLGR OD &LUFXODU )*( SS \ VH UHILHUH D OD IDOWD GH DOWHULGDG FRPR FDXVDSDUDDFXGLUDOOHYDQWDPLHQWRGHOYHORLPSXWDQGRGLUHFWDPHQWHDODVSHUVRQDVItVLFDV\QRDOD HQWLGDG 189 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO HQ PDQRV GH DTXpO \ HQ DXVHQFLD GH DFWLYLGDG OHJDO QR H[LVWLUtDQ stakeholders LQRFHQWHVDORVTXHSURWHJHU/RFLHUWRHVTXHHQHVWDVLWXDFLyQSDUHFHHYLGHQWHTXH ³no tiene mucho sentido citar a declarar a una persona jurídica de pantalla o reconocerle derechos de defensa´ 'H LJXDO PRGR WUDWiQGRVH GH HQWLGDGHV FUHDGDV FRQ HO REMHWR GH HOXGLU XQD UHVSRQVDELOLGDGSHQDOSRGUtDHQWHQGHUVHTXHVXFUHDFLyQVHKDUHDOL]DGRHQIUDXGHGH OH\ LJQRUiQGRVH VX H[LVWHQFLD D HIHFWRV GH OD H[LJHQFLD GH UHVSRQVDELOLGDG $Vt PLVPR VL VH WUDWDVH GH HQWLGDGHV WDSDGHUD FUHDGDV SRU JUXSRV X RUJDQL]DFLRQHV FULPLQDOHVVLQDFWLYLGDGOtFLWDDOJXQDSRGUtDSURFHGHUVHDVXGLVROXFLyQHQHOPDUFR GHOSURFHVRVHJXLGRFRQWUDODVSHUVRQDVItVLFDVLPSOLFDGDVHQHOGHOLWRDUW&3 VLQTXHREYLDPHQWHODDVRFLDFLyQLOtFLWDQLODVHQWLGDGHVFUHDGDVSDUDGHVDUUROODUVX DFWLYLGDG FULPLQDO GHEDQ VHU SDUWH HQ HO SURFHVR QL REMHWR GH XQD LPSXWDFLyQ DXWyQRPD (QHVWHVHQWLGRKD\TXHWHQHUHQFXHQWDTXHDOJXQRGHORVWLSRVSHQDOHVTXHIRUPDQ SDUWH GHO iPELWRDSOLFDWLYRGHODUHVSRQVDELOLGDGSHQDOGHORVHQWHVFROHFWLYRVUDUD YH] VHUiQ HMHFXWDGRV GHVGH SHUVRQDV MXUtGLFDV FRQ DFWLYLGDGHV OtFLWDV UHDOL]iQGRVH PiV ELHQ GHVGH RUJDQL]DFLRQHV FULPLQDOHV TXH SRU OR JHQHUDO QL QHFHVLWDQ QL DGTXLHUHQ QLQJ~Q WLSR GH SHUVRQDOLGDG VDOYR TXH OR KDJDQ FRQ XQD ILQDOLGDG HOXVLYDRIUDXGXOHQWDSUHFLVDPHQWHSDUDGRWDUVHGHDSDULHQFLDGHOHJDOLGDG(QHVWH RUGHQ GH LGHDV FDEH WUDHU D FRODFLyQ ODV UHIOH[LRQHV GH =Òf,*$ 52'5Ë*8(= DO DGYHUWLUODQHFHVLGDGGHGLVWLQJXLUGLYHUVRVJUDGRVGHSUR[LPLGDGDODOHJDOLGDG(Q HVWHVHQWLGRODDXWRUDGLIHUHQFLDDTXHOODVDVRFLDFLRQHVTXHWLHQHQILQHVLOtFLWRV\SRU HQGH QR SXHGHQ WHQHU SHUVRQDOLGDG MXUtGLFD TXH PHUHFHUtDQ HO WUDWDPLHQWR GH ODV DVRFLDFLRQHV LOtFLWDV GH DTXHOODV RWUDV TXH VRQ RUJDQL]DFLRQHV OHJDOHV SHUR VH HQFXHQWUDQLQVWUXPHQWDOL]DGDVSRUORVILQHVLOtFLWRVGHVXVPLHPEURVRSRUJUXSRV(Q WDOHVFDVRVSURSRQHODDXWRUDDPLMXLFLRFRQDFLHUWRUHVROYHUFDVRSRUFDVRVHJ~Q HOJUDGRGHLQVWUXPHQWDOL]DFLyQGHODRUJDQL]DFLyQVXWUDWDPLHQWRFRPRDVRFLDFLyQ LOtFLWDRQR (Q WRGR FDVR OD IDOWD GH DOWHULGDG GH OD HQWLGDG \ VXV PLHPEURV OD ILQDOLGDG IUDXGXOHQWDGHVXFUHDFLyQRVXFRQGLFLyQGHJUXSRRDVRFLDFLyQLOtFLWDVRQH[WUHPRV QHFHVLWDGRV GH FRPSUREDFLyQ TXH PXFKDV YHFHV QR SRGUiQ VHU DSUHFLDGRV KDVWD TXH KD\D DYDQ]DGR OD LQYHVWLJDFLyQ R LQFOXVR KDVWD TXH VH KD\D SUDFWLFDGR OD SUXHED SHUWLQHQWH D WDO ILQ (Q WDOHV FDVRV OD VROXFLyQ PiV JDUDQWLVWD SDVDUtD SRU LPSXWDU D WRGRV ORV HQWHV MXUtGLFRV LPSOLFDGRV D ORV TXH a priori, VHUtD GLItFLO FRQVLGHUDU LQLPSXWDEOHV R FDUHQWHV GH FDSDFLGDG SDUD VHU SDUWH 3RU FRQVLJXLHQWH VyORVLGHVGHODIDVHGHLQVWUXFFLyQVHSHUFLELHVHGHIRUPDFODUD\PDQLILHVWDHVD IDOWD GH DOWHULGDG GHULYDGD GH OD WRWDO LQVWUXPHQWDOL]DFLyQ GH OD HQWLGDG SRU VXV JHVWRUHV SDUD OD UHDOL]DFLyQ GH DFWLYLGDGHV GHOLFWLYDV SRGUtD SUHVFLQGLUVH GH OD LPSXWDFLyQ DXWyQRPD D OD SHUVRQD MXUtGLFD FLWDQGR GLUHFWDPHQWH D ODV SHUVRQDV '23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWS 52'5Ë*8(=*$5&Ë$1³$QiOLVLVGHODUHJXODFLyQOHJDO«REFLWSS &IU =Òf,*$ 52'5Ë*8(= / Bases para un modelo de imputación«RE FLW S TXLHQ GLVWLQJXHHQWUHODVDVRFLDFLRQHVLOtFLWDV\ODVDVRFLDFLRQHVOHJDOHVLQVWUXPHQWDOL]DGDVSDUDILQHVLOtFLWRV 190 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD ItVLFDVLPSOLFDGDVHQODWUDPDGHOLFWLYD7DO\FRPRLQGLFDHOFLWDGR$$1GH GHPD\RGHHVWDGHFLVLyQVREUHVLSURFHGHRQRLPSXWDUDODSHUVRQDMXUtGLFD GHWHUPLQDQWH GHO HVWDWXV MXUtGLFR TXH KDQ GH WHQHU ODV HQWLGDGHV LQFXUVDV HQ OD LQYHVWLJDFLyQ WLHQH LPSRUWDQWtVLPDV FRQVHFXHQFLDV SRU OR TXH HV SUHFLVR TXH HO -XH]LQVWUXFWRUVHSURQXQFLHVREUHHOODHQXQDUHVROXFLyQPRWLYDGD\MXUtGLFDPHQWH IXQGDGDTXHKDGHGLFWDUVHWUDVHOQHFHVDULRGHEDWHSURFHVDOFRQWUDGLFWRULR$Vt SXHV HO MX]JDGRU HVWi REOLJDGR D GLFWDU XQD GHFLVLyQ PRWLYDGD TXH MXVWLILTXH HO HVWDWXVGH³QRLPSXWDGR´GHODSHUVRQDMXUtGLFDHQFXHVWLyQPLHQWUDVTXHODHQWLGDG SRUVXSDUWHSRGUiFXHVWLRQDUGLFKRHVWDWXVDSRUWDQGRFRQWUDLQGLFLRVTXHDFUHGLWHQ HOPtQLPRGHFRPSOHMLGDGRUJDQL]DWLYDQHFHVDULRSDUDVHUFRQVLGHUDGDXQDSHUVRQD MXUtGLFDLQGHSHQGLHQWH 3RU OR WDQWR FXDQGR QR HVWi FODUR GHVGH HO LQLFLR GHO SURFHVR TXH VH WUDWD GH XQD VRFLHGDGSDQWDOODELHQSRUTXHUHDOL]DDOJXQD DFWLYLGDG FRQ YLVRV GH OHJDOLGDG PiV DOOiGHODTXHOHVLUYHGHFRDUWDGDSDUDVXVSURSyVLWRVFULPLQDOHVRELHQSRUTXHHVWi LQWHJUDGD SRU XQD SOXUDOLGDG GH SHUVRQDV ItVLFDV DOJXQDV GH ODV FXDOHV QR VRQ VRVSHFKRVDVGHKDEHULQWHUYHQLGRHQODDFWLYLGDGLOHJDOORDGHFXDGRVHUiLPSXWDUOD DXQFXDQGRVXDFWLYLGDGOHJDOVHDPHQRVUHOHYDQWHTXHVXDFWLYLGDGLOHJDO(QHVWH VHQWLGRVLODHQWLGDGUHDOL]DXQDDFWLYLGDGHFRQyPLFDUHDO\QRFRPRPHUDWDSDGHUD R VL FRQVWDQFRPRDGPLQLVWUDGRUHVRWUDEDMDGRUHVGHODPLVPDWHUFHURVDMHQRVDOD WUDPD GHOLFWLYD OR PiV FRUUHFWR \ JDUDQWLVWD VHUi LPSXWDU DXWyQRPDPHQWH D OD SHUVRQD MXUtGLFD \ SHUPLWLUOH DOHJDU HQ FDOLGDG GH LQYHVWLJDGD OR TXH D VX GHUHFKR FRQYHQJD VLQ SURYRFDUOH LQGHIHQVLyQ 'H HVWH PRGR D WUDYpV GH VX FRQGLFLyQ GH SDUWH VH SRVLELOLWD TXH ORV OHJtWLPRV LQWHUHVHV GH HVRV WHUFHURV TXH SRGUtDQ YHUVH DIHFWDGRVSRUODGLVROXFLyQGHODHQWLGDGRSRUODSDUDOL]DFLyQGHVXDFWLYLGDGVHDQ HIHFWLYDPHQWHSURWHJLGRVHQHOSURFHVRDWUDYpVGHODGHIHQVDGHOLQWHUpVVRFLDO3RU RWUD SDUWH OD LPSXWDFLyQ GHO HQWH DEUH SDUD HO -XH] XQ DPSOLR DEDQLFR GH SRVLELOLGDGHVHQRUGHQDGHWHUPLQDUODSHQDDGHFXDGDGHHQWUHODVSUHYLVWDVHQHODUW &3 VLQ WHQHU TXH OLPLWDUVH D DFRUGDU VX GLVROXFLyQ GHWHUPLQDGD SRU VX FDOLILFDFLyQ FRPR JUXSR X RUJDQL]DFLyQ FULPLQDO R SRU VX FRQVLGHUDFLyQ VL VH DSUHFLDVH IUDXGH GH OH\ HQ VX FUHDFLyQ FRPR FRVD R FRQMXQWR SDWULPRQLDO GHFRPLVDEOH\QRFRPRSHUVRQD 6LQHPEDUJRUHVXOWDDUULHVJDGRTXHODGHWHUPLQDFLyQGHODFDSDFLGDGSDUDVHUSDUWH VH UHGX]FD D XQD FXHVWLyQ FDVXtVWLFD 3RU HVR WUDWiQGRVH GH XQD HQWLGDG FRQ SHUVRQDOLGDG MXUtGLFD KD\ TXH SDUWLU GH TXHVXDSDULHQFLDGHOHJDOLGDGTXHFXDQGR PHQRV KDEUi WHQLGR HQ HO PRPHQWR GH VX FRQVWLWXFLyQ \D TXH GH RWUR PRGR QR KDEUtDDFFHGLGRDOFRUUHVSRQGLHQWH5HJLVWURS~EOLFR3UHFLVDPHQWHHVDDSDULHQFLDGH 1(,5$ 3(1$$ 0 ³3ULPHU DXWRGHSURFHVDPLHQWR FRQWUDSHUVRQDV MXUtGLFDV FRPHQWDULRGHO $XWRGHGHRFWXEUHGHGHO-X]JDGR&HQWUDOGH,QVWUXFFLyQGHOD$1´Diario La Ley GHHQHURGH $$16DODGHOR3HQDO6HFFLyQGHGHPD\RGH''33)- *Ï0(=-$5$'Ë(=&³/DLPSXWDELOLGDGRUJDQL]DWLYDHQODUHVSRQVDELOLGDG«REFLW (O KHFKR GH TXH OD DFWLYLGDG OHJDO VHD PHQRU TXH OD LOHJDO GHMDQGR D XQ ODGR ORV SUREOHPDV GH FXDQWLILFDFLyQTXHSUHVHQWDUiHQODSUiFWLFDHVHOFULWHULRFRQWHPSODGRHQHODUWELV,,E\,,,E &3SDUDGHWHUPLQDUFXiQGRXQDHQWLGDGHVWiVLHQGRLQVWUXPHQWDOPHQWHXVDGDSDUDFRPHWHUGHOLWRV(Q WDOFDVRVHSHUPLWHOOHJDUDLPSRQHUODSHQDGHGLVROXFLyQ\RWUDVGHPX\ODUJDGXUDFLyQSHURDWUDYpV GHO VLVWHPD GH LPSXWDFLyQ SUHYLVWR HQ HO DUW ELV &3 \ HQ HO PDUFR GH XQ SURFHVR FRQ WRGDV ODV JDUDQWtDVHQHOTXHODHQWLGDGKDGHELGRDGTXLULUSUHYLDPHQWHODFRQGLFLyQGHHQFDXVDGD 191 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO OHJDOLGDG IUHQWH D OD VRFLHGDG SRGUtD KDFHU TXH WHUFHURV DMHQRV DO GHOLWR WXYLHVHQ LQWHUHVHV OHJtWLPRV \ SRU WDQWR VXVFHSWLEOHV GH WXWHOD MXUtGLFD HQ TXH OD HQWLGDG QR IXHVHGLVXHOWDXREMHWRGHGHFRPLVRVLQSRVLELOLGDGGHGHIHQGHUVHHQHOSURFHVR(VH SXHGHVHUXQRGHORVPRWLYRVTXHFRQGXFHQD*Ï0(=-$5$'Ë(=DVRVWHQHUTXHOD GHFODUDFLyQGHO-XH]LQVWUXFWRUVHxDODQGRTXHXQDSHUVRQDMXUtGLFDQRHVSHQDOPHQWH LPSXWDEOH SRU WUDWDUVH GH XQD HQWLGDG SXUDPHQWH VLPXODGD R VLQ VXVWUDWR RUJDQL]DWLYRUHDOQRKDGHLPSOLFDUODWRWDODXVHQFLD GH XQ HVWDWXV SURFHVDO SDUD OD PLVPDVLQRTXHVXSHUVRQDFLyQHQHOSURFHVRSHQDOGHELHUDSHUPLWLUVHHQFDOLGDGGH UHVSRQVDEOHFLYLO (Q GHILQLWLYD FDEH FRQFOXLU TXH QHJDU OD FDSDFLGDG SDUD VHU SDUWH D XQD SHUVRQD MXUtGLFDGHEHVHUXQDSRVLELOLGDGH[FHSFLRQDO\SUHFLVDGDGHXQDUHVROXFLyQMXGLFLDO PRWLYDGD \ DOFDQ]DGD SRU HO -XH] GH ,QVWUXFFLyQ WUDV HO RSRUWXQR GHEDWH FRQWUDGLFWRULR$VtVyORFXDQGRUHVXOWHHYLGHQWHTXHODDFWLYLGDGOtFLWDGHODHQWLGDG VH OLPLWD D IXQFLRQDU FRPR WDSDGHUD GH OD YHUGDGHUD \ ~QLFD DFWLYLGDG LOHJDO TXH FRQVWLWX\HVXREMHWR\FXDQGRQRVHDSUHFLHXQDHVWUXFWXUDRUJDQL]DWLYDTXHSHUPLWD DILUPDUTXHH[LVWHDOWHULGDGHQWUHODHQWLGDG\TXLHQHVODGLULJHQ\FRQWURODQSRGUi WDO SHUVRQD MXUtGLFD VHU REMHWR GH XQD UHVROXFLyQ MXGLFLDO HQ OD TXH VH GHFODUH VX LQLPSXWDELOLGDG \ VX IDOWD GH FDSDFLGDG SDUD VHU SDUWH SDVLYD GHO SURFHVR SHQDO SURFHGLpQGRVHSRUORWDQWRVyORFRQWUDODVSHUVRQDVItVLFDVDXWRUDVGHORVGHOLWRVHQ FXHVWLyQ\SXGLHQGRHQVXFDVRDFRUGDUODGLVROXFLyQGHODHQWLGDG\HOGHFRPLVRGH VXVELHQHVVLQKDEHUVLGRpVWDSDUWHHQHOSURFHVR $KRUDELHQWDOHVH[WUHPRVKDQGHVHUWDO\FRPRVHVHxDOyut supra, PRWLYDGRVSRU HO-XH]GH,QVWUXFFLyQHQHODXWRHQHOTXHLPSXWHDODVSHUVRQDVItVLFDVLQWHJUDQWHVGH OD HQWLGDG < HQ FDVR GH GXGD VREUH VX FRQFXUUHQFLD KD GH SURFHGHUVH D OD LPSXWDFLyQ GH OD HQWLGDG TXH HQ VX FRQGLFLyQ GH LQYHVWLJDGD SRGUi HMHUFHU SOHQDPHQWHVXGHUHFKRGHGHIHQVD(QHVWHVHQWLGRKDGHVHUHOLQVWUXFWRUHOTXHKD GH³pronunciarse fundada y motivadamente sobre el estatus jurídico procesal de las personas jurídicas incursas en el procedimiento y en su caso efectuar la imputación a que se refieren los arts. 118 y 119 de la LECrim´VLHQGRODratio decidendi OD DXVHQFLD GH DFWLYLGDG UHDO GH VXVWUDWR RUJDQL]DWLYR PDWHULDO \ GH DOWHULGDG HQWUH OD HQWLGDG\VXVJHVWRUHV *Ï0(=-$5$'Ë(=&³/DLPSXWDELOLGDGRUJDQL]DWLYDHQODUHVSRQVDELOLGDG«REFLW $$16DODGHOR3HQDO6HFFLyQGHGHPD\RGH''33 192 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD /DFDSDFLGDGSURFHVDO (VWD FDSDFLGDG KD VLGR JHQHUDOPHQWH GHILQLGD FRPR ³la aptitud genérica para realizar actos procesalmente válidos en todo tipo de procesos´ $KRUD ELHQ HQ UHODFLyQFRQHOSURFHVRSHQDODGLIHUHQFLDGHORTXHRFXUUHHQHOSURFHVRFLYLO³no se trata de la capacidad negocial o la capacidad para el ejercicio de los derechos del sujeto pasivo de la acción, sino GH su capacidad natural de percepción y contradicción, de la aptitud mental y corporal para seguir el procedimiento y poder hacer valer en él las propias razones”. (QHVWHVHQWLGRFDEHDILUPDUTXH³Tendrán dicha capacidad procesal todos aquellos individuos que puedan participar conscientemente en el proceso, por poseer una aptitud mental y corporal, suficiente para comprender la imputación-acusación formulada contra él y ejercer el derecho de defensa´(QWpUPLQRVJHQHUDOHVVHSXHGHDILUPDUTXHWHQGUiQGLFKDFDSDFLGDG WRGRVDTXHOORVLQGLYLGXRVTXHSXHGDQSDUWLFLSDUFRQVFLHQWHPHQWHHQHOSURFHVR$Vt VH H[LJH TXH HO LQYHVWLJDGR SDUD VHU HQFDXVDGR \ HVWH ~OWLPR SDUD VHU MX]JDGR RVWHQWHQ FDSDFLGDG SURFHVDO HVWR HV XQ HVWiQGDU R QLYHO PtQLPR GH PDGXUH] R DSWLWXGSDUDFRPSUHQGHU\SRUORWDQWRSDUDUHVSRQVDELOL]DUVHGHODVFRQVHFXHQFLDV GHVXVSURSLRVDFWRV 'HVGHHVWDSHUVSHFWLYDHVWDFDWHJRUtDVHFRUUHVSRQGHUtDFRQXQDVLWXDFLyQGHKHFKR FXDO HV OD DSWLWXG QDWXUDO SDUD VHJXLU HO SURFHGLPLHQWR SHQDO FRQ OR SRGUtD HQWHQGHUVH TXH OD PLVPD UHVXOWD SUHGLFDEOHVyOR GH ODV SHUVRQDV ItVLFDV \ QR GH ODV SHUVRQDVMXUtGLFDVTXHQRGHMDQGHVHUHQWHVILFWLFLRVFUHDGRVSRUHO'HUHFKR(QHVWH VHQWLGRFDEHHQWHQGHUTXHODVSHUVRQDVMXUtGLFDVFDUHFHQGHFDSDFLGDGGHREUDU\SRU HQGHGHFDSDFLGDGSURFHVDO(QHVWHVHQWLGRVHDILUPDTXH³únicamente la persona física es capaz procesalmente´ PLHQWUDV TXH ³la persona jurídica carece de existencia real y por consiguiente no puede actuar personalmente en el proceso, debiendo ser forzosamente representada, al igual que le ocurre, en general, en su actuación en el tráfico jurídico´ $Vt SXHV UHVXOWD LQGLVFXWLEOH TXH ODV SHUVRQDV MXUtGLFDV SRU VX QDWXUDOH]D DFW~DQ HQ WRGDV ODV IDFHWDV GH VX YLGD D WUDYpV GH SHUVRQDV ItVLFDV TXH PDWHULDOL]DQ VX YROXQWDG DFWXDQGR HQ HO OXJDU GH DTXHOODV (Q HVWD OtQHD VH DILUPD TXH ODV SHUVRQDV MXUtGLFDV ODV DVRFLDFLRQHV GH SHUVRQDV \ ODV PDVDVGHELHQHVFDUHFHQGHFDSDFLGDGSURFHVDODOLJXDOTXHORVQLxRVPHQRUHVGH 6(55$'20Ë1*8(=0³3UHFLVLRQHVHQWRUQRDORVFRQFHSWRVGHSDUWH«REFLWS *Ï0(=25%$1(-$(Comentarios a la Ley…REFLW S &IU 5(1('2 $5(1$/ 0 $ Problemas del imputado…RE FLW S (Q WpUPLQRV VHPHMDQWHVDILUPD08f2=52-$67El imputado en el proceso…REFLWSTXHODFDSDFLGDG SURFHVDOGHOVXMHWRSDVLYRGHOSURFHVRSHQDO³equivale a la capacidad de participar conscientemente en el juicio´RVHDGHSHUFDWDUVHGHODVDFWLYLGDGHVTXHFRQWUDpOVHUHDOL]DQGHORVFDUJRVTXHFRQWUD pOVHGLULJHQ\DOPLVPRWLHPSRGHHPSOHDU\KDFHUXVRGHORVGHUHFKRVTXHOD/H\OHFRQILHUH &IU 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 56(2$1(63,(*(/%(5*-/Derecho Procesal…REFLWS $VtORHQWLHQGH6(55$'20Ë1*8(=0³3UHFLVLRQHVHQWRUQRDORVFRQFHSWRVGHSDUWH«RE FLWS$VLPLVPRVRQGHHVWDRSLQLyQTXHQLHJDFDSDFLGDGSURFHVDODODVSHUVRQDVMXUtGLFDVHQWUH RWURV *2/'6&+0,'7 - Derecho procesal civil /DERU %DUFHORQD0DGULG%XHQRV $LUHV5tR GH -DQHLUR S &$51(/877, ) Sistema de Derecho Procesal Civil. Composición del proceso1$OFDOi=DPRUD\&DVWLOOR66HQWtV0HOHQGRWUDGV8WHKD%XHQRV$LUHVYRO S 193 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DxRVORVHQIHUPRVPHQWDOHV\ORVLQFDSDFLWDGRVSRUFDXVDGHLQFDSDFLGDGPHQWDO ,JXDOPHQWH GHQWUR GH HVWH VHFWRU GRFWULQD VH HQFXDGUDUtD &$51(/877, TXLHQ HQWLHQGHTXHGHELGRDOQ~PHURGHSHUVRQDVTXHFRPSRQHQXQDSHUVRQDMXUtGLFDHVWD HVLQLGyQHDSDUDODDFFLyQORTXHSURYRFDTXHDOLJXDOTXHORVPHQRUHVWHQJDQTXH DFWXDUSRUPHGLRGHXQRRYDULRVUHSUHVHQWDQWHV 6LQ HPEDUJR RWUD SDUWH GH OD GRFWULQD DILUPD TXH ORV SUREOHPDV GH FDSDFLGDG SURFHVDOVHUHILHUHQVyORDSHUVRQDVQDWXUDOHV\DTXHODVSHUVRQDVMXUtGLFDVODWLHQHQ DWULEXLGD SRU SURSLD QDWXUDOH]D 6LJXLHQGR HVWH UD]RQDPLHQWR ODV SHUVRQDV MXUtGLFDV VyOR WHQGUtDQ OtPLWHV HPDQDGRV GH VX QDWXUDOH]D LGHDO QR FRUSRUDO SHUR WDOHV OLPLWDFLRQHV DIHFWDUtDQ D VX FDSDFLGDG SDUD VHU SDUWH \ QR D VX FDSDFLGDG SURFHVDO (Q GHILQLWLYD GHVGH HVWH SXQWR GH YLVWD VH DILUPD TXH ³las personas jurídicas tienen por esencia y definición plena capacidad de obrar±FRUUHODWRGHOD FDSDFLGDG SURFHVDO HQ HO iPELWR FLYLO Así, pues, respecto de las personas jurídicas (…) no hay cuestión sobre capacidad procesal sino que lo que ha de resolverse es cómo actúan en juicio mediante la representación por una persona física´ (Q GHILQLWLYD FDEH DILUPDU TXH“la capacidad procesal de las personas jurídicas, no plantea (…) demasiada enjundia, por cuanto respecto de las mismas, no podemos propiamente distinguir entre capacidad para ser parte y capacidad procesal”, GH WDO IRUPD TXH OD SULPHUD LQWHJUD R VXSRQH OD VHJXQGD FRQ OR TXH DILUPDGDXQDVHSUHVXPHope legis ODRWUD (Q WRGR FDVR LQGHSHQGLHQWHPHQWH GH OD FRUULHQWH GRFWULQDO TXHVH VLJD OR TXH HVWi FODUR HV TXH OD FDSDFLGDG SURFHVDO GH OD SHUVRQD MXUtGLFD QHFHVLWD VHU LQVWUXPHQWDOL]DGDDWUDYpVGHXQDSHUVRQDItVLFDTXHDFW~HHQVXQRPEUHRHQRWUDV SDODEUDV TXH VX DXVHQFLD GH FDSDFLGDG SURFHVDO KD GH VHU LQWHJUDGD D WUDYpV GH OD UHSUHVHQWDFLyQ(QHVWHVHQWLGRODFDSDFLGDGSURFHVDOHQWHQGLGDFRPRODFDSDFLGDG GHVHJXLUHOSURFHVRHQWHQGHUOR\DFWXDUYiOLGDPHQWHHQHOPLVPRGHEHDVLPLODUVH HQHOFDVRGHODVSHUVRQDVMXUtGLFDVDVXUHSUHVHQWDFLyQRFRPSDUHFHQFLDHQMXLFLRD *2/'6&+0,'7-Derecho procesal civil«EFLWS &$51(/877,)Sistema de Derecho Procesal Civil…REFLW S &IU*87,e55(=6,/9$-5³(OSUHVXSXHVWRSURFHVDOGHODFDSDFLGDGHQODVSHUVRQDVMXUtGLFDV HQHVSHFLDOODVGHGHUHFKRS~EOLFR´Revista Chilena de Derecho, YROQ~PSS S $VtORHQWLHQGH*87,e55(=6,/9$-5³(OSUHVXSXHVWRSURFHVDOGHODFDSDFLGDG«REFLWS HMHPSOLILFDQGR OD FXHVWLyQ GHO VLJXLHQWH PRGR FRPR ODV SHUVRQDV MXUtGLFDV QR SXHGHQ VHU WLWXODUHVGHGHUHFKRVGHIDPLOLDQRSXHGHQVHUSDUWHHQXQSURFHVRGHGHPDQGDGHDOLPHQWRV (VWDDFODUDFLyQHVPtD '(/$2/,9$6$1726$HWDODerecho procesal civil. El proceso de declaración, &HQWURGH (VWXGLRV 5DPyQ $UHFHV HG 0DGULG SS 6HJXLGR SRU (&+$55, &$6, ) - Sanciones a personas jurídicas…RE FLW S 7DO DILUPDFLyQ VH VXVWHQWDUtD LJXDOPHQWH HQ OD GHILQLFLyQ GH SHUVRQD MXUtGLFD GH 'Ë(=3,&$=2 < 321&( '( /(Ï1 / *8//Ï1 %$//(67(526 $ Sistema de Derecho Civil (vol. I): Introducción, derecho de la persona, autonomía privada, persona jurídica HG 7HFQRV 0DGULG S VHJ~Q OD FXDO son personas jurídicas las realidades sociales a las que el Estado reconoce o atribuye individualidad propia, distinta de sus elementos componentes, sujetos de derechos y deberes y con una capacidad de obrar en el tráfico por medio de sus órganos o representantes &IU0$57Ë1(=3e5(=06$1'(0$<20-/DUHVSRQVDELOLGDGSHQDOGHODV«REFLW S &IU*21=È/(=&8e//$56(55$121-8$1(63(&(6$³/DUHVSRQVDELOLGDGSHQDOGH ODVSHUVRQDVMXUtGLFDV«REFLW 194 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD WUDYpVGHGHWHUPLQDGDVSHUVRQDVItVLFDV$OPHQRVHVWHHVHOWUDWDPLHQWRTXHRWRUJD OD /(& D OD FDSDFLGDG SURFHVDO GH ORV HQWHV FROHFWLYRV VHxDODQGR TXH ³por las personas jurídicas comparecerán quienes legalmente las representen´ DUW /(& SRU ODV PDVDV SDWULPRQLDOHV R SDWULPRQLRV VHSDUDGRV TXLHQHV FRQIRUPH D OD OH\ODVDGPLQLVWUHQDUW/(&SRUODVHQWLGDGHVVLQSHUVRQDOLGDGODVSHUVRQDVD TXLHQHVODOH\DWULEX\DVXUHSUHVHQWDFLyQHQMXLFLRDUW/(&RODVTXHGHKHFKR R HQ YLUWXG GH SDFWRV GH OD HQWLGDG DFW~HQ HQ VX QRPEUH IUHQWH D WHUFHURV DUW /(& 8OWHULRUPHQWH HVD FDSDFLGDG HQWHQGLGD HQ VX VHQWLGR WUDGLFLRQDO HVWR HV FRPR DSWLWXG PHQWDO \ FRUSRUDO QHFHVDULD SDUD VHJXLU HO SURFHVR GHEHUi YDORUDUVH HQ VX FDVR HQ UHODFLyQ FRQ HO UHSUHVHQWDQWH GHVLJQDGR SDUD DFWXDU HQ VX QRPEUH HQ HO PDUFR GHO SURFHVR \ QR HQ UHODFLyQ FRQ OD HQWLGDG PLVPD &RPR FRQVHFXHQFLD GH HOOR HQ HO iPELWR GH ODV SHUVRQDV MXUtGLFDV PiV TXH KDEODU GH XQ SUREOHPD GH FDSDFLGDG SURFHVDO OD FXHVWLyQ FHQWUDO VHUi GHWHUPLQDU D WUDYpV GH TXp FRQFUHWD SHUVRQDItVLFDYDDDFWXDUHQHOSURFHVRHVGHFLUTXLpQSXHGHDFWXDUYiOLGDPHQWHHQ HO SURFHVR SRU FXHQWD \ HQ QRPEUH GH OD HQWLGDG TXH RFXSD OD SRVLFLyQ GH SDUWH SDVLYDGHOSURFHVRSHQDO (Q HVWH FRQWH[WR FDEH VHxDODU TXH UHVSHFWR GH ODV SHUVRQDV MXUtGLFDV ³no existen problemas de capacidad, sino más bien de representación” $Vt SXHV HO SUHVXSXHVWR GH OD FDSDFLGDG SURFHVDO GH ODV SHUVRQDV MXUtGLFDV VH UHFRQGXFH DO H[DPHQGHODDSWLWXGGHVXUHSUHVHQWDQWHSDUDUHDOL]DUDFWRVYiOLGRVHQHOPDUFRGHO SURFHVRSRUFXHQWD\HQQRPEUHGHODHQWLGDGLQYHVWLJDGDHQFDXVDGDRDFXVDGD7DO DSWLWXG D VX YH] GHSHQGHUi SRU XQ ODGR GH OD FDSDFLGDG SURFHVDO GH VX UHSUHVHQWDQWH \ SRU RWUR GH TXH HO PLVPR RVWHQWH XQ SRGHU GH UHSUHVHQWDFLyQ \D OHJDO\DYROXQWDULRTXHOHKDELOLWHSDUDLQWHUYHQLUHQODVDFWXDFLRQHVSURFHVDOHVHQ QRPEUHGHODSHUVRQDMXUtGLFDLQFXOSDGD ¢4XLpQUHSUHVHQWDDODSHUVRQDMXUtGLFDHQHOSURFHVR" /DVLWXDFLyQSUHYLDDOD/0$3 /D GHWHUPLQDFLyQ GH TXLHQ DFWXDUi HQ QRPEUH GH OD SHUVRQD MXUtGLFD HQ HO SURFHVR SHQDOHVXQDFXHVWLyQHVSHFLDOPHQWHFRQWURYHUWLGD/DOH\QRDFODUDHVWHSXQWRHQOD GRFWULQD H[LVWHQ XQD JUDQ GLYHUVLGDG GH SURSXHVWDV DO UHVSHFWR \ HO 'HUHFKR H[WUDQMHUR WDPSRFR RIUHFH VROXFLRQHV XQiQLPHV 6LQ HPEDUJR VH WUDWD GH XQ WHPD FHQWUDO HQ WDQWR TXH FRQGLFLRQD HQ JUDQ PHGLGD OD DFWXDFLyQ SURFHVDO GH ODV SHUVRQDVMXUtGLFDVFRPRVXMHWRVSDVLYRVGHOSURFHVRSHQDO(QSDUWLFXODUVLUYHSDUD LQWHJUDUVXFDSDFLGDGSURFHVDOFRQVLQWLpQGROHVGHVDUUROODUDFWRVSHUVRQDOtVLPRVWDOHV FRPRODSUHVWDFLyQGHODFRQIRUPLGDG\SHUPLWLHQGRDOPLVPRWLHPSRTXHSXHGDQ 6(55$'20Ë1*8(=0³3UHFLVLRQHVHQWRUQRDORVFRQFHSWRVGHSDUWH«REFLWS ËGHPS 195 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO DSURYHFKDU ODV SRVLELOLGDGHV GH DXWRGHIHQVD TXH GH RUGLQDULR VH UHFRQRFHQ DO LQFXOSDGR 'HVGH HO PRPHQWR HQ TXH VH DSUREy OD UHIRUPD SHQDO TXH LQWURGXMR OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV \ DQWHV GH LQLFLDUVH OD SHUWLQHQWH UHIRUPDSURFHVDOODGRFWULQDHPSH]yDLQGDJDUVREUHFyPRPDWHULDOL]DUODDFWXDFLyQ SURFHVDOGHOHQWH6REUHHVWDFXHVWLyQH[LVWtDQGRVFRUULHQWHVRSXHVWDVGHVGHHOSXQWR GHYLVWDGRFWULQDO/DSULPHUDFRQVLVWHQWHHQODKXPDQL]DFLyQGHODSHUVRQDMXUtGLFD TXH VHUtD SHUVRQLILFDGD HQ HO SURFHVR D WUDYpV GH XQ UHSUHVHQWDQWH (VWH VXMHWR SRGUtD GHQRPLQDUVH representante defensivo SDUD GLIHUHQFLDUOR GHO UHSUHVHQWDQWH SURFHVDO TXH VHUtD HO SURFXUDGRU /D VHJXQGD SRVLELOLGDG SDVDED SRU FRQVLGHUDU LQQHFHVDULDODFRPSDUHFHQFLDGHXQDSHUVRQDItVLFDTXHUHSUHVHQWDVHPDWHULDOPHQWHD ODSHUVRQDMXUtGLFDTXHGDQGRVXVGHUHFKRV\JDUDQWtDVSURFHVDOHVDVDOYRDWUDYpVGHO HMHUFLFLR GH ODV IXQFLRQHV GH UHSUHVHQWDFLyQ \ GHIHQVD TXH FRUUHVSRQGHQ DO SURFXUDGRU\DODERJDGRUHVSHFWLYDPHQWH (Q WDQWR TXH OD HQWLGDG HQ YLVWD GH VX QDWXUDOH]D ILFWLFLD QR SXHGH DFWXDU SRU Vt PLVPD HQ HO SURFHVR ORV DFWRV SHUVRQDOtVLPRV R HO GHUHFKR GH DXWRGHIHQVD VyOR SRGUtDQVHUGHVDUUROODGRVHQVXQRPEUHHQODPHGLGDHQTXHHVWXYLHVHUHSUHVHQWDGD SRUXQLQGLYLGXR'HHVWDIRUPDDWUDYpVGHODUHSUHVHQWDFLyQGHOHQWHVHSHUPLWLUtD ODDGDSWDFLyQGHXQVLVWHPDSURFHVDOFRQFHELGRSDUDHOHQMXLFLDPLHQWRGHSHUVRQDV KXPDQDVDHVWHQXHYRVXMHWRSDVLYRGHOSURFHVRSHQDOGHQDWXUDOH]DLQFRUSyUHD3RU HVR DQWHV GH TXH VH HPSH]DVH D WUDPLWDU HO 3/0$3 VH SODQWHDURQ QXPHURVDV SURSXHVWDVRULHQWDGDVDODKXPDQL]DFLyQGHODHQWLGDGHVWRHVGLULJLGDVDGHWHUPLQDU TXpFRQFUHWDSHUVRQDItVLFDGHEHUtDUHSUHVHQWDUDOHQWHHQHOSURFHVRMXQWRDODERJDGR GHODGHIHQVD\DOSURFXUDGRU (OUHSUHVHQWDQWHOHJDOFRPRUHSUHVHQWDQWHGHIHQVLYR $QWHODDXVHQFLDGHXQDHVSHFtILFDUHJXODFLyQHQOD/(&ULPVHDFXGLyDODFRQWHQLGD HQ OD /(&LY VHJ~Q OD FXDO ³por las personas jurídicas comparecerán quienes legalmente las representen´ DUW /(&LY (Q HVWH VHQWLGR VH KDQ SURQXQFLDGR YDULRVDXWRUHVHVWDEOHFLHQGRTXHODSHUVRQDItVLFDTXHDFW~HHQQRPEUHGHODSHUVRQD MXUtGLFDFRPRVXMHWRSURFHVDOHQFDUJDGRGHOHMHUFLFLRGHORVGHUHFKRVTXHDVLVWHQD (QHVWHVHQWLGR027$%(//2-)³$VSHFWRVSURFHVDOHVGHODUHVSRQVDELOLGDGREFLWS DILUPDTXHODSUHYLVLyQOHJDOGHGHVLJQDFLyQGHXQUHSUHVHQWDQWHGLVWLQWRGHODERJDGR\HOSURFXUDGRU FRQVWLWX\HXQDPDQLILHVWDUHJODGHKXPDQL]DFLyQGHOSURFHVRSHQDOVHJXLGRFRQWUDODSHUVRQDMXUtGLFD HQODPHGLGDTXHSHUPLWHVHxDODUODSHUVRQDItVLFDTXHLQWHUSUHWDHOSDSHOGHLQYHVWLJDGRHQFDXVDGRR DFXVDGR 'HQRPLQDFLyQ HPSOHDGD SRU +(51È1'(= *$5&Ë$ - ³3UREOHPDV DOUHGHGRU GHO HVWDWXWR SURFHVDOGH«REFLW 'HHVWDRSLQLyQHV'(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWSS SDUDTXLHQ³los derechos de defensa y garantías procesales pueden quedar plenamente cubiertas con la presencia de una dirección letrada técnica y una representación procesal que, en virtud de los deberes propios de su función, estén en comunicación y relación estrecha con los órganos directivos de la sociedad o ente colectivo y sigan fielmente sus instrucciones´ 196 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD DTXpOOD GHEH VHU TXLHQ RVWHQWH OD UHSUHVHQWDFLyQ OHJDO GHO HQWH FROHFWLYR 'H WDO IRUPDTXHSDUDGHWHUPLQDUTXLpQWLHQHDWULEXLGDODUHSUHVHQWDFLyQOHJDOGHODHQWLGDG KDEUtDTXHDFXGLUDODQRUPDWLYDHVSHFtILFDGHFDGDSHUVRQDMXUtGLFD ([LVWHQYDULRVDUJXPHQWRVTXHDSR\DUtDQODWHVLVGHDWULEXLUODUHSUHVHQWDFLyQHQHO SURFHVRSHQDODOUHSUHVHQWDQWHOHJDOGHOHQWHLQFXOSDGR $(QSULPHUOXJDUHOUHIHULGRDUW/(&TXHUHVXOWDUtDGHDSOLFDFLyQVXSOHWRULD UHVSHFWR GH OD /(&ULP \ TXH WDO \ FRPR VH DFDED GH UHIHULU GLVSRQH TXH ³por las personas jurídicas comparecerán quienes legalmente las representen´ % (Q VHJXQGR OXJDU HQ UHODFLyQ FRQ ODV VRFLHGDGHV GH FDSLWDO VH HVWDEOHFH FRQ FDUiFWHUJHQHUDOTXH³(…) la representación de la sociedad, en juicio o fuera de él, corresponde a los administradores en la forma determinada por los estatutos (...)” DUW 75/6&. (VWH SUHFHSWR H[WLHQGH H[SUHVDPHQWH ODV IDFXOWDGHV GH ORV DGPLQLVWUDGRUHVHQWDQWRTXHUHSUHVHQWDQWHVGHODVRFLHGDGDODDFWXDFLyQHQMXLFLR &RPR FRQVHFXHQFLD QR VHUi QHFHVDULR SUHJXQWDUVH VL ODV UHODFLRQHV MXUtGLFDV GHVSOHJDGDVHQHOPDUFRGHOREMHWRVRFLDOXQDYH]TXHGHYLHQHQOLWLJLRVDVUHTXLHUHQ GHODUHSUHVHQWDFLyQGHRWURVXMHWRRGHXQDSRGHUDPLHQWRad hocSDUDDFWXDUHQHO PDUFR FRQWHQFLRVR SRUTXH HO PLVPR SUHFHSWR OR DFODUD H[WHQGLHQGR HO SRGHU GH UHSUHVHQWDFLyQ GH ORV DGPLQLVWUDGRUHV DO iPELWR MXGLFLDO \ DO H[WUDMXGLFLDO VLQ HVWDEOHFHUGLVWLQFLyQGHQLQJXQDFODVH &8QWHUFHUDUJXPHQWRDIDYRUGHTXHVHDHOUHSUHVHQWDQWHOHJDOGHODHQWLGDGTXLHQ ODSHUVRQLILTXHHQHOSURFHVRSHQDOSXHGH HQFRQWUDUVH HQ HO &3 (Q HVWH VHQWLGR HO DUWTXiWHUD\E&3DOVHxDODUODVDFWXDFLRQHVSURFHVDOHVGHODSHUVRQDMXUtGLFD TXH SXHGHQ DWHQXDU VX UHVSRQVDELOLGDG SHQDO ± HQ FRQFUHWR OD FRQIHVLyQ \ OD DSRUWDFLyQGHSUXHEDVVHUHILHUHDVXFRQVHFXFLyQSRUORVUHSUHVHQWDQWHVOHJDOHVGHOD SHUVRQD MXUtGLFD FRQ OR GD D HQWHQGHU TXH TXLHQ DFW~D HQ HO SURFHVR HQ QRPEUH GH DTXpOODKDGHVHUTXLHQRVWHQWHVXUHSUHVHQWDFLyQOHJDOTXHVRQDTXHOORVLQGLYLGXRV TXHVHJ~QODOHJLVODFLyQJHQHUDO\ODVSURSLDVQRUPDVGHIXQFLRQDPLHQWRLQWHUQRGH ODHQWLGDGSURGXFHQ\H[WHULRUL]DQVXYROXQWDG +(51È1'(=*$5&Ë$-³3UREOHPDVDOUHGHGRUGHOHVWDWXWRSURFHVDOGH«REFLW(QHOPLVPR VHQWLGR VH SURQXQFLDQ HQWUH RWURV &$67,//(-2 0$1=$1$5(6 5 ³$VSHFWRV SURFHVDOHV GH OD UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV´HQ$$99-/*yPH]&RORPHU6%DURQD9LODU 3 &DOGHUyQ &XDGUDGR FRRUGV El Derecho procesal español del siglo XX a golpe de tango. Juan Montero Aroca. Liber Amicorum, en homenaje y para celebrar su LXX cumpleaños, 7LUDQWOR%ODQFK 9DOHQFLDSSSSDUDTXLHQODSHUVRQDMXUtGLFDKDEUiGHFRPSDUHFHUHQMXLFLRD WUDYpVGHTXLHQOHJDOPHQWHSXHGDUHSUHVHQWDUOHGHFRQIRUPLGDGFRQORGLVSXHVWRHQHODUW/(&LY %$1$&/2&+( 3$/$2 - ³/D LPSXWDFLyQ GH OD SHUVRQD MXUtGLFD«RE FLW S 08f2= <$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWS 0$57Ë1(=3e5(=06$1'(0$<20-/DUHVSRQVDELOLGDGSHQDOGHODV«REFLWS (QFRQWUDVHPDQLILHVWD+(51È1'(=*$5&Ë$-³3UREOHPDVDOUHGHGRUGHOHVWDWXWRSURFHVDO GH«REFLWDILUPDQGRTXHODUHSUHVHQWDFLyQGHIHQVLYDHQHOSURFHVRWLHQHXQDILQDOLGDG\FRQWHQLGR GLIHUHQWHDODGHOUHSUHVHQWDQWHOHJDOHQHOiPELWRGHOWUiILFRMXUtGLFRJHQHUDO &IU %$1$&/2&+( 3$/$2 - ³/D LPSXWDFLyQ GH OD SHUVRQD MXUtGLFD«RE FLW S 08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWS 197 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO $Vt PLVPR HQ HO iPELWR FRPSDUDGR UHVXOWDKDELWXDO TXH VH VHxDOH DO UHSUHVHQWDQWH OHJDO R D RWUR VXMHWR FRQ SRGHU GH UHSUHVHQWDFLyQ JHQHUDO HQ OD HQWLGDG FRPR HO OODPDGRDDFWXDUSRUODHQWLGDGHQHOPDUFRGHOSURFHVRSHQDO(QHVWHVHQWLGRHODUW &33IUDQFpVGHVLJQDFRPRWDODTXLHQRFXSHHOFDUJRGHUHSUHVHQWDQWHOHJDO GH OD HQWLGDG HQ HO PRPHQWR GH LQLFLDUVH OD SHUVHFXFLyQ SHQDO3RU VX SDUWH HO DUW GHO'/JVLWDOLDQRGLVSRQHTXHHOHQWHSDUWLFLSDHQHOSURFHVRSHQDOD WUDYpVGHVXSURSLRUHSUHVHQWDQWHOHJDO,JXDOPHQWHHQ&KLOHVHDVXPHTXHVHUiHO UHSUHVHQWDQWH OHJDO HO TXH DFWXDUi HQ QRPEUH GH OD SHUVRQD MXUtGLFD DUW ,, /H\ (Q $XVWULD OD /H\ )HGHUDO VREUH OD UHVSRQVDELOLGDG GH ODV DVRFLDFLRQHV SRUGHOLWRVGLVSRQHTXHODHQWLGDGVHUiUHSUHVHQWDGDHQHOSURFHVRSRUFXDOTXLHUDGH ORV PLHPEURV GHO yUJDQR FRPSHWHQWH SDUD VX UHSUHVHQWDFLyQ ad extra DUW VbVG0LHQWUDVTXHHO&33VXL]RVHxDODTXHHQHOSURFHGLPLHQWRSHQDOFRQWUD XQD HPSUHVD OD PLVPD VHUi UHSUHVHQWDGD SRU XQD ~QLFD SHUVRQD TXH FXHQWH FRQ SRGHUHV LOLPLWDGRV SDUD UHSUHVHQWDUOD HQ DVXQWRV FLYLOHV DUW &33 3RU HO FRQWUDULR OD UHJXODFLyQ HVSDxROD VH UHILHUH DO ³representante especialmente designado por la entidad´DUWVELVELV\/(&ULPFRQORTXH DEUHODSXHUWDDXQDGHVLJQDFLyQad hoc SDUDODDFWXDFLyQHQHOSURFHVRSHQDO 6LQ HPEDUJR OD DWULEXFLyQ GH OD UHSUHVHQWDFLyQ GHIHQVLYD DO UHSUHVHQWDQWH OHJDO DXQTXH SXGLHUD SDUHFHU OD VROXFLyQ PiV LQWXLWLYD FKRFD FRQ GRV SUREOHPDV IXQGDPHQWDOHV(QSULPHUOXJDURFXUUHTXHODVSHUVRQDVMXUtGLFDVQRUPDOPHQWHQR WLHQHQ XQ ~QLFR UHSUHVHQWDQWH OHJDO VLQR TXH WLHQHQ YDULRV TXH LQFOXVR HQ FLHUWRV FDVRVGHEHQDFWXDUHQIRUPDPDQFRPXQDGDSDUDFRPSURPHWHUODYROXQWDGVRFLDO (VWR QR UHVXOWD GHVHDEOH HQ WDQWR TXH HO SURFHVR SHQDO UHTXLHUH FRQWDU FRQ XQ LQWHUORFXWRUYiOLGRHVWDEOHSOHQDPHQWHLGHQWLILFDGR\DFFHVLEOH(QVHJXQGROXJDU H[LVWHHOLQFRQYHQLHQWHGHULYDGRGHOHYHQWXDOFRQIOLFWR GH LQWHUHVHVGHIHQVLYRVTXH SXHGHVXUJLUHQWUHODSHUVRQDMXUtGLFD\VXVUHSUHVHQWDQWHVOHJDOHVDGPLQLVWUDGRUHVX RWURVVXMHWRVFRQIDFXOWDGHVGHGHFLVLyQRUJDQL]DFLyQ\FRQWUROGHQWURGHODHQWLGDG HQWDQWRTXHDODOX]GHODUHJXODFLyQVXVWDQWLYDHVPX\SRVLEOHTXHHVWRV~OWLPRV HVWpQVLHQGRSHUVRQDOPHQWHLQYHVWLJDGRVRVHHQFXHQWUHQSHUVRQDOPHQWHHQFDXVDGRV $Vt OD OH\ LWDOLDQD VHxDOD TXH ³L'ente partecipa al procedimento penale con il proprio rappresentante legale «” DUW'/JV /H\FKLOHQDTXHUHJXODODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV 9E9*GHODxR\DFLWDGD &33VXL]RGHRFWXEUHGH (QHVWHVHQWLGRSDUDODVVRFLHGDGHVGHFDSLWDOODVUHJODVGHODUW75/6&HVWDEOHFHQTXHHQ FDVR GH H[LVWLU XQ DGPLQLVWUDGRU ~QLFR HO SRGHU GH UHSUHVHQWDFLyQ FRUUHVSRQGHUi QHFHVDULDPHQWH D pVWHHQFDVRGHTXHVHDQYDULRVDGPLQLVWUDGRUHVVROLGDULRVHOSRGHUGHUHSUHVHQWDFLyQFRUUHVSRQGHUi HQ WRGR FDVR D FDGD XQR GH HOORV HQ ODV UHODFLRQHV FRQ WHUFHURV VLQ SHUMXLFLR GH TXH H[LVWDQ OLPLWDFLRQHVad intra7DPELpQFDEHODSRVLELOLGDGGHHVWDEOHFHUDGPLQLVWUDGRUHVFRQMXQWRVTXHKDQGH HMHUFHU PDQFRPXQDGDPHQWH HO SRGHU GH UHSUHVHQWDFLyQ < ILQDOPHQWH VL VH RSWD SRU HVWDEOHFHU XQ FRQVHMR GH DGPLQLVWUDFLyQ HO SRGHU GH UHSUHVHQWDFLyQ UHFDHUi HQ HO FRQVHMR TXH GHEHUi DFWXDU FROHJLDGDPHQWHVLQSHUMXLFLRGHTXHORVHVWDWXWRVSXHGDQPRGLILFDUWDOUpJLPHQDWULEX\HQGRDXQRR YDULRV PLHPEURV GHO yUJDQR HO SRGHU GH UHSUHVHQWDFLyQ SDUD TXH OR HMHUFLWHQ LQGLYLGXDO R FRQMXQWDPHQWH $VtORHQWLHQGH+(51È1'(=%$68$/72+³$OJXQRVSUREOHPDVGH ODUHSUHVHQWDFLyQGHOD SHUVRQDMXUtGLFDLPSXWDGDHQHOSURFHVRSHQDO´Doctrina y Jurisprudencia Penal, Q~PSS S 198 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HQHOPLVPRSURFHVR\SRUORVPLVPRKHFKRVTXHODSHUVRQDMXUtGLFD\TXHDGHPiV WHQJDQLQWHUHVHVFRQWUDSXHVWRVRVLPSOHPHQWHHVWUDWHJLDVGHGHIHQVDGLVWLQWDV (O SRWHQFLDO FRQIOLFWR GH LQWHUHVHV HQWUH OD HQWLGDG \ VXV UHSUHVHQWDQWHVOHJDOHVFRLPSXWDGRV 3UHFLVDPHQWHHOSRWHQFLDOFRQIOLFWRGHLQWHUHVHVHQWUHODSHUVRQDMXUtGLFDHQFDXVDGD\ VXVDGPLQLVWUDGRUHVRUHSUHVHQWDQWHVTXHSRGUtDQUHVXOWDULJXDOPHQWHLQYHVWLJDGRVR HQFDXVDGRV SRU ORV PLVPRV KHFKRV HUD DQWHV GH DSUREDUVH OD /0$3 HO JUDQ REVWiFXOR TXH HQFRQWUDED OD GRFWULQD D OD WUDVODFLyQ GH ODV UHJODV GH OD /(&LY DO iPELWR GHO SURFHVR SHQDO $Vt SXHV DXQTXH OD SHUVRQD MXUtGLFD UHVSRQGH SRU ORV GHOLWRVFRPHWLGRVSRUVXVDGPLQLVWUDGRUHVRUHSUHVHQWDQWHVODHVWUDWHJLDGHIHQVLYDGH DPERVVXMHWRVQRWLHQHSRUTXpFRLQFLGLUDOLJXDOTXHRFXUUHFRQGRVFRDXWRUHVGHXQ PLVPRGHOLWR(QHVWHFRQWH[WRDWULEXLUODUHSUHVHQWDFLyQGHODHQWLGDGDXQDSHUVRQD ItVLFD LQYHVWLJDGD SRU ORV PLVPRV KHFKRV R FRHQFDXVDGD SRGUtD VXSRQHU XQ DWDTXH IURQWDO DO GHUHFKR GH GHIHQVD GH OD SULPHUD 3RU HVR UHVXOWD FRQYHQLHQWH SUHFLVDU FXiOHVHODOFDQFHGHHVHFRQIOLFWRGHLQWHUHVHV\DQDOL]DUODVVROXFLRQHVTXHDILQGH HYLWDUORVHHQFXHQWUDQHQHO'HUHFKRH[WUDQMHURDVtFRPRODVTXHKDSURSXHVWRKDVWD DKRUDODGRFWULQD 3.1.1.1.1.1.- Las fuentes del conflicto de intereses 7DQWR OD UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV FRPR ODV SRVLELOLGDGHV GH DWHQXDFLyQ GH OD PLVPD GHSHQGHQ HQ FLHUWR VHQWLGR GH ODV DFWXDFLRQHV GH VXV UHSUHVHQWDQWHVOHJDOHVRGHVXVDGPLQLVWUDGRUHVHQWDQWRTXHVXMHWRIDFXOWDGRVSDUD HMHUFHUGHQWURGHODHQWLGDGIDFXOWDGHVGHFLVRULDVGHRUJDQL]DFLyQ\FRQWURO$VtOR KDGHWHUPLQDGRHOOHJLVODGRUDORSWDUSRUXQVLVWHPDGHUHVSRQVDELOLGDGYLFDULDOHQHO TXHODHQWLGDGUHVSRQGHSRUORVGHOLWRVFRPHWLGRVSRUVXVDJHQWHVDUWELV&3 MXQWR FRQ XQ VLVWHPD GH FLUFXQVWDQFLDV DWHQXDQWHV FRQVLVWHQWHV HQ DFWXDFLRQHV SURFHVDOHVWDOHVFRPRODFRQIHVLyQRODDSRUWDFLyQGHSUXHEDVTXHGHEHQUHDOL]DUVHa través de los representantes legales GH OD HQWLGDG DUW TXiWHU &3 $PEDV FLUFXQVWDQFLDVGHWHUPLQDQODH[LVWHQFLDGHXQSRWHQFLDOFKRTXHGHLQWHUHVHVHQWUHOD SHUVRQDMXUtGLFD\ODVSHUVRQDVQDWXUDOHVTXHSRUHOODDFW~DQ (VWH SRWHQFLDO FRQIOLFWR GH LQWHUHVHV \D IXH WHPSUDQDPHQWH GHWHFWDGR \ HVWXGLDGR SRU +(51È1'(=*$5&Ë$-³3UREOHPDVDOUHGHGRUGHOHVWDWXWRSURFHVDOGH«REFLW $SHVDUGHTXHHQODOH\\DQRH[LVWHHQHOWpUPLQROHJDOGHLPSXWDGRTXHKDVLGRVXVWLWXLGRSRUHO GHLQYHVWLJDGRRHQFDXVDGRVHJ~QODIDVHGHODLQYHVWLJDFLyQSHQDOHQTXHVHHQFXHQWUHODFDXVD'$ /2 GH GH RFWXEUH VH PDQWLHQH DTXt OD GHQRPLQDFLyQ GH FRLPSXWDGR SDUD KDFHU UHIHUHQFLD D OD VLWXDFLyQ SUHYLD D OD DSHUWXUD GHO MXLFLR RUDO HQ OD FXDO XQD LQYHVWLJDFLyQ SHQDO VH GLULJHIUHQWHDGRVVXMHWRVLQGHSHQGLHQWHPHQWHGHTXHVHWUDWHGHPHURVVRVSHFKRVRVRGHHQFDXVDGRV DORVTXHVHDWULEX\HIRUPDOPHQWHSDUWLFLSDFLyQHQXQKHFKRGHOLFWLYR 520$9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas…REFLWS 199 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO (Q OD PHGLGD HQ TXH OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD HVWi DVRFLDGD D OD FRPLVLyQ GH XQ KHFKR R GH XQ GHOLWR SRU XQD SHUVRQD QDWXUDO FRQ SRGHU GH UHSUHVHQWDFLyQGHGHFLVLyQGHRUJDQL]DFLyQGLUHFFLyQRFRQWUROUHVSHFWRGHDTXHOOD QR VHUi H[WUDxR TXH VH SURFHGD FRQMXQWDPHQWH IUHQWH D OD HQWLGDG \ D VXV DGPLQLVWUDGRUHV R UHSUHVHQWDQWHV OHJDOHV DWULEX\pQGROHV UHVSRQVDELOLGDG SRU ORV PLVPRVKHFKRV\UHVXOWDQGRDPERVSRUORWDQWRFRLPSXWDGRVHQHOPLVPRSURFHVR SHQDO (VWD VLWXDFLyQ GH FRUUHVSRQVDELOLGDG FRQVWLWX\H XQD VLJQLILFDWLYD IXHQWH GH SRWHQFLDOHV FRQIOLFWRV GH LQWHUpV TXH DPHQD]DQ FRQ UHVROYHUVH HQ SHUMXLFLR GH OD SHUVRQDMXUtGLFDWRGDYH]TXHDGLIHUHQFLDGHORTXHRFXUUHKDELWXDOPHQWHHQXQD VLWXDFLyQ GH ³FRLPSXWDFLyQ´ HQWUH GRV R PiV SHUVRQDV ItVLFDV VH SURGXFH DTXt XQ HVFHQDULRHQHOTXHXQRGHORVFRLPSXWDGRVSXHGHEDMRGHWHUPLQDGDVFLUFXQVWDQFLDV UHVROYHU VREHUDQDPHQWH SRU HO RWUR DFWXDQGR HQ VX QRPEUH R VLPSOHPHQWH VHU FRQVLGHUDGR HO RWUR D ORV HIHFWRV GHO SURFHVR 3RU FRQVLJXLHQWH HVH SRWHQFLDO FRQIOLFWRGHLQWHUHVHVHQWUHODVRFLHGDG\TXLHQHVOHJDOPHQWHODUHSUHVHQWDQHVPX\ UHOHYDQWH HQ WDQWR TXH SRGUtD FRPSURPHWHU OD DFWXDFLyQ SURFHVDO GH OD SHUVRQD MXUtGLFD 3RU HVWH PRWLYR SDUWH GH OD GRFWULQD FRQVLGHUD LQDGPLVLEOH TXH VHD HO VXMHWR LQYHVWLJDGRSRUORVPLVPRVKHFKRVRDOTXHSHUVRQDOPHQWHVHDWULEX\HSDUWLFLSDFLyQ HQ HO GHOLWR EDVH HO TXH DVXPD OD SRVLFLyQ GH UHSUHVHQWDQWH GH OD SHUVRQD MXUtGLFD LQFXOSDGD(O3/0$3VROXFLRQDEDODFXHVWLyQHVWDEOHFLHQGRTXHHQHOPDUFRGHO MXLFLR RUDO QR SRGUtD GHVLJQDUVH FRPR UHSUHVHQWDQWH D TXLHQ KXELHUD GH GHFODUDU FRPRWHVWLJRRDTXLHQGHELHVHWHQHUFXDOTXLHURWUDLQWHUYHQFLyQHQODSUiFWLFDGHOD SUXHED DUW ELV,,3/0$3ORFXDOLQFOXLUtD D ORV FRLPSXWDGRV GDGR TXH HO YDORU SUREDWRULR GH VXV GHFODUDFLRQHV UHVXOWD LQFXHVWLRQDEOH 6LQ HPEDUJR OD UHJXODFLyQ HVSDxROD DFWXDO D GLIHUHQFLD GH OR TXH RFXUUH JHQHUDOPHQWH HQ HO SDQRUDPDFRPSDUDGRQRHVWDEOHFHQLQJXQDLQFRPSDWLELOLGDGDOUHVSHFWRFRQORTXH QR HVWi FODUR VL HO -XH] SXHGH LPSHGLU TXH HO VXMHWR SHUVRQDOPHQWH LQYHVWLJDGR R HQFDXVDGRDFW~HFRPRUHSUHVHQWDQWHGHODSHUVRQDMXUtGLFDRVLSRUHOFRQWUDULRVH WUDWDGHXQDGHFLVLyQTXHSHVD~QLFD\H[FOXVLYDPHQWHVREUHODSHUVRQDMXUtGLFD TXH SRGUtD GHFLGLU EDMR VX UHVSRQVDELOLGDG DFWXDU HQ HO SURFHVR D WUDYpV GH VX UHSUHVHQWDQWH OHJDO DXQ FXDQGR HVWH IXHVH SHUVRQDOPHQWH LQYHVWLJDGR R HQFDXVDGR SRUORVPLVPRVKHFKRVRSRUKHFKRVFRQH[RV +(51È1'(=%$68$/72+³$OJXQRVSUREOHPDVGHODUHSUHVHQWDFLyQ«REFLWS &+2&5Ï1 *,5È/'(= $ 0 ³5HSUHVHQWDFLyQ \ GHIHQVD GH OD SHUVRQD MXUtGLFD«RE FLW S (QHVWHVHQWLGRQLHJDQTXHHOUHSUHVHQWDQWHLPSXWDGRSXHGDUHSUHVHQWDUDOHQWHHQWUHRWURV520$ 9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas…REFLWS3e5(=*,/ -³&DXFHVSDUDODGHFODUDFLyQGHUHVSRQVDELOLGDG«REFLWS'(/$)8(17(+2158%,$ ) Las consecuencias accesorias del artículo 129...RE FLW S %$-2 )(51È1'(= 0 *Ï0(=-$5$ 'Ë(= & ³'HUHFKRV SURFHVDOHV IXQGDPHQWDOHV GH OD SHUVRQD MXUtGLFD´ HQ 0 %DMR )HUQiQGH] % - )HLMRR 6iQFKH] & *yPH]-DUD 'tH] Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal $UDQ]DGL 1DYDUUD SS S *8'Ë1 52'5Ë*8(= 0$*$5,f26 $ (³&XHVWLRQHVSURFHVDOHVHQWRUQRDODUHVSRQVDELOLGDGGHODVSHUVRQDVMXUtGLFDV´Revista Internauta de Práctica JurídicaQ~PDxRSSS(&+$55,&$6,)-³/DVSHUVRQDV MXUtGLFDV\VXLPSXWDFLyQ«REFLW 200 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (O SUREOHPD UHVXOWD FLHUWDPHQWH QRYHGRVR SRUTXH DQWHV GH OD LQWURGXFFLyQ GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV HQ SULQFLSLR OD UHODFLyQ GHO LQYHVWLJDGRHQFDXVDGRRDFXVDGRFRQHOyUJDQR MXGLFLDO UHJLGD SRU HO SULQFLSLR GH LQPHGLDFLyQ HUD DMHQD D UHODFLRQHV GH UHSUHVHQWDFLyQ TXH DKRUD SRU OD SURSLD QDWXUDOH]D GH OD SHUVRQD MXUtGLFD UHVXOWDQ LQHOXGLEOHV$GHPiV DQWHV GH OD UHIRUPD GHO &3 GHO DxR FXDQGR XQD SHUVRQD MXUtGLFD DFWXDED HQ HO SURFHVR FRPR UHVSRQVDEOHFLYLOFRPRUHVSRQVDEOHGHOSDJRGHXQDPXOWDHQYLUWXGGHODQWLJXRDUW DFWXDOPHQWH GHURJDGR R FRPR SDVLEOH GH ODV FRQVHFXHQFLDV DFFHVRULDV GHO DUW &3 ODV SRVLFLRQHV SURFHVDOHV GH WDO HQWH \ GH VXV DJHQWHV VH HQFRQWUDEDQ JHQHUDOPHQWHDOLQHDGDVGHWDOPDQHUDTXHODGHIHQVDGHODSHUVRQDItVLFDSDVDEDSRU OD GHIHQVD GH OD SHUVRQD MXUtGLFD \ YLFHYHUVD /RV FRQIOLFWRV GH LQWHUpV HQ HVWH iPELWR HUDQ SUiFWLFDPHQWH LQH[LVWHQWHV SRUTXH OD SHUVRQD MXUtGLFD VyOR SRGtD VHU FRQGHQDGD VL WDPELpQ OR HUD OD SHUVRQD ItVLFD $KRUD SRU HO FRQWUDULR OD SRWHQFLDOLGDG GH XQ FRQIOLFWR GH LQWHUpV HQWUH ODV SHUVRQDV ItVLFDV \ ODV SHUVRQDV MXUtGLFDVUHVXOWDPDQLILHVWD'HKHFKRVHFRQVWDWDTXHFRQODQXHYDUHJXODFLyQHO OHJLVODGRU SURSLFLD HO HQIUHQWDPLHQWR GH ODV SDUWHV SDUD IDFLOLWDU HO KDOOD]JR GH OD YHUGDGPDWHULDO $ HVWH UHVSHFWR SXHGH UHVXOWDU LOXVWUDWLYR HO FDVR GH ORV (VWDGRV 8QLGRV GRQGH OD FRRSHUDFLyQGHODHQWLGDGHQRUGHQDGHVFXEULUDORVFXOSDEOHVLQGLYLGXDOHVHVXQR GHORVIDFWRUHVDWHQHUHQFXHQWDDODKRUDGHGHFLGLUVLSUHVHQWDUFDUJRVRQRIUHQWHD OD PLVPD $Vt ORV Principles of Federal Prosecution of Business Organizations VHxDODQFRPRIDFWRUDWRPDUHQFRQVLGHUDFLyQSRUODILVFDOtDHQRUGHQDGHFLGLUVL SURFHGHU R QR FRQWUD OD SHUVRQD MXUtGLFD OD SURQWD \ YROXQWDULD FRQIHVLyQ GH OD LQIUDFFLyQSRUSDUWHGHODFRUSRUDFLyQ\VXYROXQWDGGHFRRSHUDUHQODLQYHVWLJDFLyQ GHVXVDJHQWHVDVtFRPRHQODDGHFXDGDSHUVHFXFLyQGHORVLQGLYLGXRVUHVSRQVDEOHV GH OD PDOD FRQGXFWD FRUSRUDWLYD (Q XQD OtQHD VLPLODU OD UHJXODFLyQ HVSDxROD (ODQWLJXRDUW&3GLVSRQtDORVLJXLHQWH³En estos supuestos, si se impusiere en sentencia una pena de multa al autor del delito, será responsable del pago de la misma de manera directa y solidaria la persona jurídica en cuyo nombre o por cuya cuenta actuó´ VLQ GHMDU FODUR VL WDO UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD WHQtD QDWXUDOH]D SHQDO R PHUDPHQWH FLYLO FRPR IRUPD GH DVHJXUDPLHQWRGHXQDGHXGDSHFXQLDULDHQHVWHFDVRGHELGDDOHUDULRS~EOLFR 6H SXHGH YHU HQ HVWH VHQWLGR OD 6$1 6DOD GH OR 3HQDO 6HFFLyQ FDVR (.,1 GH GH GLFLHPEUHGHHQODTXHVHDILUPDTXHFXDQGRORVSURSLRVDFXVDGRVVRQORVUHSUHVHQWDQWHVOHJDOHV QR HV QHFHVDULD VX DXGLHQFLD SRU HQFRQWUDUVH HQ HO SURSLR SURFHGLPLHQWR (VWD WHVLV MXULVSUXGHQFLDO FRQHOQXHYRUpJLPHQGHUHVSRQVDELOLGDGSHQDOQRWHQGUtDFDELGD\DTXHPLHQWUDVODDFFHVRULHGDGGH ODVFRQVHFXHQFLDVGHODQWLJXRDUW&3SRGUtDDWHQXDUHQFLHUWDPHGLGDODVFRQVHFXHQFLDVGHHVD WHVLV WDQ SRFR JDUDQWLVWD HVWi FODUR TXH FRQ HO QXHYR VLVWHPD GH UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDV FDUDFWHUL]DGR SRU OD DXWRQRPtD GH DPEDV UHVSRQVDELOLGDGHV HVD FRQIXVLyQ GH VXMHWRV H LQWHUHVHVUHVXOWDUtDLQDGPLVLEOH %$-2 )(51È1'(= 0 *Ï0(=-$5$ 'Ë(= & ³'HUHFKRV SURFHVDOHV IXQGDPHQWDOHV«RE FLWS 0$=$0$57Ë1-0³'HUHFKRVGHODSHUVRQDMXUtGLFDLPSXWDGDGHIHQVDQRDXWRLQFULPLQDFLyQ \ SULYLOHJLR GH ODV FRPXQLFDFLRQHV HQWUH DERJDGR \ FOLHQWH´ 2EVHUYDWRULR GH 'HUHFKR 3HQDO (FRQyPLFRGHOD&iWHGUDGH,QYHVWLJDFLyQ)LQDQFLHUD\)RUHQVH8QLYHUVLGDG5H\-XDQ&DUORV .30*Diario La LeyQ~PGHDEULOGHDORTXHHODXWRUDxDGHTXHQRHVWDQWRXQ SUREOHPD GH UHSUHVHQWDFLyQ FRPR GH GHWHUPLQDFLyQ GH TXLpQ DGRSWD ODV GHFLVLRQHV HQ PDWHULD GH GHIHQVDGHODSHUVRQDMXUtGLFD (Q HVWH VHQWLGR VH GLVSRQH FRPR IDFWRU UHOHYDQWH ³the corporation's timely and voluntary disclosure of wrongdoing and its willingness to cooperate in the investigation of its agents´ \ ³the adequacy of the prosecution of individuals responsible for the corporation's malfeasance´ 201 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO VHxDODFRPRFLUFXQVWDQFLDVTXHDWHQ~DQODUHVSRQVDELOLGDGGHODSHUVRQDMXUtGLFDOD FRQIHVLyQRODDSRUWDFLyQDWUDYpVGHVXVUHSUHVHQWDQWHVOHJDOHVGHSUXHEDVQXHYDV\ GHFLVLYDV SDUD HVFODUHFHU ODV UHVSRQVDELOLGDGHV GLPDQDQWHV GH ORV KHFKRV DUW TXiWHUD\E&37DOHVFLUFXQVWDQFLDVSRQHQGHPDQLILHVWRTXHXQDPDODHOHFFLyQ GHOUHSUHVHQWDQWHGHODHQWLGDGSRGUtDIUXVWUDUODVH[SHFWDWLYDVRSRVLELOLGDGHVGHpVWD GH YHU DWHQXDGD VX UHVSRQVDELOLGDG FXDQGR VX DSURYHFKDPLHQWR UHTXLHUH PDQWHQHU XQD DFWLWXG FRODERUDWLYD FRQ OD MXVWLFLD \ EHOLJHUDQWH FRQ ORV UHVSRQVDEOHV LQGLYLGXDOHVGHOGHOLWRTXHVHOHLPSXWD (VWH SRWHQFLDO FRQIOLFWR GH LQWHUHVHV WLHQH VX RULJHQ HQ OD GREOH SHUWHQHQFLD GH XQD SDUWHGHOHQWUDPDGRIiFWLFRTXHLQWHJUDHOREMHWRGHOSURFHVR\TXHVHLPSXWDWDQWRD OD SHUVRQD ItVLFD FRPR D OD SHUVRQD MXUtGLFD VH SUR\HFWiQGRVH SRU OR WDQWR HO HMHUFLFLR GH VXV UHVSHFWLYDV IDFXOWDGHV GHIHQVLYDV VREUH ORV PLVPRV KHFKRV HQ VHQWLGRV TXH D YHFHV SXHGHQ UHVXOWDU GLYHUJHQWHV R FRQWUDGLFWRULRV $Vt DPERV VXMHWRV SXHGHQ SRVLFLRQDUVH UHVSHFWR GH WDOHV KHFKRV FRPXQHVGH IRUPD GLYHUVD H LQGHSHQGLHQWHDXQTXHFRQFRQVHFXHQFLDVTXHVHSUR\HFWDQQRVyORVREUHVXSURSLD HVIHUD MXUtGLFD VLQR WDPELpQ VREUH OD GHO RWUR (O DVXQWR FDUHFHUtD GH UHOHYDQFLD DVLPLOiQGRVH D FXDOTXLHU RWUD VLWXDFLyQ GH FRLPSXWDFLyQ GH QR VHU SRUTXH QDGD LPSLGH TXH OD UHSUHVHQWDFLyQ SURFHVDO GH OD HQWLGDG VHD DVXPLGD SRU HO SURSLR DGPLQLVWUDGRULQYHVWLJDGRRHQFDXVDGRFX\RVLQWHUHVHVSHUVRQDOHV\FX\DHVWUDWHJLD GH GHIHQVD SRGUtDQ SHUMXGLFDU D OD HQWLGDG UHSUHVHQWDGD VXERUGLQDQGR WDO LQGLYLGXRORVLQWHUHVHVGHVXUHSUHVHQWDGDDORVVX\RVSURSLRV (QWpUPLQRVJHQHUDOHVKD\TXHFRQYHQLUTXHODVHVWUDWHJLDVGHIHQVLYDVGHODSHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFD FRLPSXWDGDV SXHGHQ VHU FRQWUDGLFWRULDV SRU HVR HV QHFHVDULR JDUDQWL]DU D WUDYpV GH DOJ~Q PHFDQLVPR GH VXVWLWXFLyQ TXH OD HQWLGDG SRGUiGHVDUUROODUXQDHVWUDWHJLDGHGHIHQVDSURSLD\DXWyQRPDUHVSHFWRGHODGHVXV DGPLQLVWUDGRUHV \R UHSUHVHQWDQWHV OHJDOHV 3RU HMHPSOR SRGUtD RFXUULU TXH DO DGPLQLVWUDGRUGHXQDVRFLHGDGPHUFDQWLOOHLQWHUHVDVHUHDOL]DUXQDGHIHQVDDXOWUDQ]D GHVXLQRFHQFLDGHVWLQDGDDDOFDQ]DUXQDVHQWHQFLDDEVROXWRULDPLHQWUDVTXHSDUDOD SHUVRQD MXUtGLFD D OD TXH UHSUHVHQWD SRU UD]RQHV FRPHUFLDOHV R GH PHUR FUpGLWR UHSXWDFLRQDO SRGUtD UHVXOWDU PiV EHQHILFLRVR DFFHGHU D XQD DVXQFLyQ GH UHVSRQVDELOLGDGGHPtQLPRVUiSLGD\GLVFUHWDPHQWHWUDPLWDGDDFRJLpQGRVHDDOJXQD GH ODV FLUFXQVWDQFLDV DWHQXDQWHV HVSHFtILFDPHQWH FUHDGDV SDUD ODV SHUVRQDV MXUtGLFDVRLQFOXVRFRQIRUPiQGRVHFRQODSHQDPiVDOWDGHODVVROLFLWDGDVSRUOD DFXVDFLyQ $Vt PLVPR SRGUtD RFXUULU TXH OD HVWUDWHJLD SURFHVDO GHO HQWH FRQVLVWLHVH $ VHFFLyQ Principles of Federal Prosecution of Business Organizations DPHULFDQRV WH[WR GLVSRQLEOH HQ KWWSZZZMXVWLFHJRYVLWHVGHIDXOWILOHVRSDOHJDF\FRUSFKDUJLQJ JXLGHOLQHVSGI~OWLPDFRQVXOWD &IU*$6&Ï1,&+$867,)³&RQVHFXHQFLDVSURFHVDOHVGHOQXHYR…REFLWSS(QXQD SXEOLFDFLyQSRVWHULRUGHOPLVPRDXWRUProceso penal y…REFLWSSVHDILUPDHQHVWHPLVPD OtQHDTXHODGREOHSHUWHQHQFLDGHORVKHFKRVGHUHIHUHQFLDDODSHUVRQDItVLFD\DODSHUVRQDMXUtGLFD GHWHUPLQDTXHUHVSHFWRGHORVPLVPRVFRPSDUWDQODSRVLFLyQGHLPSXWDGRV\SXHGDQSRUORWDQWR HMHUFHU VX GHUHFKR GH GHIHQVD GH IRUPD LQGHSHQGLHQWH FRQWUDGLFLHQGR WDOHV LPSXWDFLRQHV FRQ DOHJDFLRQHV\SUXHEDVGLYHUVDVHLQFOXVRFRQWUDGLFWRULDV\DTXHHQHOSURFHVRSHQDOQRSXHGHKDEHU QDGDDQiORJRDOOLWLVFRQVRUFLRSDVLYRQHFHVDULRGHOSURFHVRFLYLO &IU 855$=$ $%$' - ³$QiOLVLV GH OD UHIRUPD GHO &yGLJR 3HQDO , /D UHVSRQVDELOLGDG FULPLQDOGHODVSHUVRQDVMXUtGLFDVRes Pública. El portal jurídico Vasco, GHVHSWLHPEUHGH GLVSRQLEOHHQKWWSUSXEOLFDRUJFRQWHQLGRVODUHVSRQVDELOLGDGFULPLQDOGHODVSHUVRQDVMXULGLFDV ËGHP 202 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HQ DOHJDU TXH HO UHSUHVHQWDQWH LQYHVWLJDGR R \D IRUPDOPHQWH HQFDXVDGR DFWXy H[FOXVLYDPHQWH HQ LQWHUpV SURSLR R GH XQ WHUFHUR \ QR HQ SURYHFKR GH OD HQWLGDG 2EYLDPHQWHWDOHVWUDWHJLDGHIHQVLYDSRGUtDIUXVWUDUVHVLTXLHQUHSUHVHQWDDOHQWHHVHO VXMHWRDOTXHSHUVRQDOPHQWHVHDWULEX\HSDUWLFLSDFLyQHQHOSUHVXQWRKHFKRGHOLFWLYR TXH HQ VX FDOLGDG GH LQYHVWLJDGR HVWDUtD LQWHUHVDGR HQ QHJDU OD UHDOLGDG GH OD DFWXDFLyQ GHOLFWLYD TXH VH OH LPSXWD R HQ VX FDVR HQ DILUPDU TXH VX RPLVLyQ IXH LPSUXGHQWH \ SRU HOOR QR VH OH SXHGH LPSXWDU GHOLWR GRORVR DOJXQR $O PLVPR WLHPSR OD DFWXDFLyQ LPSUXGHQWH GH XQ GHWHUPLQDGR VXMHWR R LQFOXVR OD LPSRVLELOLGDG GH GHWHUPLQDU DO UHVSRQVDEOH LQGLYLGXDO SRGUtDQ FRQVWLWXLU SUXHEDV LQFXOSDWRULDVFRQWUDODSHUVRQDMXUtGLFDTXHSRGUtDVHUKDOODGDFXOSDEOHSRUODIDOWD GHORVFRQWUROHVSUHYHQWLYRVGHELGRVRSRUODLQDGHFXDGDGLVWULEXFLyQ\DVLJQDFLyQGH UHVSRQVDELOLGDGHVHQVXVHQR 0iVFRQFUHWDPHQWHH[LVWHQRWUDVIXHQWHVGHFRQIOLFWRHVSHFtILFDPHQWHFUHDGDVSRUOD UHJXODFLyQGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVTXHVHGHWDOODUiQD FRQWLQXDFLyQ D (Q SULPHU OXJDU HO SUHVXSXHVWR GH OD H[LVWHQFLD GH WDO FRQIOLFWR HV OD VLWXDFLyQ GH FRLPSXWDFLyQ HQ HO PLVPR SURFHVR GH DPERV VXMHWRV SHUVRQD ItVLFD\SHUVRQDMXUtGLFD(QHVWHVHQWLGRGDGRTXHHOVLVWHPDSUHYLVWRHQHO &3 YLQFXOD OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD D OD FRPLVLyQ GH XQ GHOLWR R GHO KHFKR GH UHIHUHQFLD SRU FLHUWDV SHUVRQDV relacionadas FRQ OD VRFLHGDG TXH SUHFLVDPHQWH VRQ DTXHOORV VXMHWRV D ORV TXH VH HQFRPLHQGD JHQHUDOPHQWH OD IXQFLyQ GH UHSUHVHQWDFLyQ GHO HQWH FRPR VHUtDQ ORV DGPLQLVWUDGRUHV R UHSUHVHQWDQWHV HV SRVLEOH \ DXQ SUREDEOH TXH HO OHJDO UHSUHVHQWDQWH GH OD HQWLGDG VHD WDPELpQ SHUVRQDOPHQWH LQYHVWLJDGR \ TXH WHUPLQH UHVXOWDQGR IRUPDOPHQWH HQFDXVDGR HQ HO PLVPR SURFHVR SRU ORV PLVPRVKHFKRV E (QVHJXQGROXJDUHOSRWHQFLDOFRQIOLFWRGHLQWHUHVHVH[LVWHHQWDQWRTXH³lo que es conveniente para la entidad (básicamente, colaborar en la investigación) puede no serlo para su representante (que puede verse perjudicado por los resultados de esa colaboración)´ 'H KHFKR VH KD OOHJDGR D DILUPDU TXH ³en la mayoría de los ordenamientos donde se ha introducido la responsabilidad penal de las personas jurídicas, se han creado las condiciones necesarias para que exista una competición entre persona física y jurídica con el fin de alcanzar las zanahorias de la colaboración´ (VWD FRQWUDSRVLFLyQ GH LQWHUHVHV SURYRFDGD PD\RUPHQWH SRU HO VLVWHPD GH DWHQXDQWHV RULHQWDGR D LQFHQWLYDU OD FRODERUDFLyQ GH OD HQWLGDG HQ HO GHVFXEULPLHQWR GH ORV GHOLWRV SRGUtD OOHJDU D FRQVWLWXLU XQD FODYH GH OD *21=È/(=)5$1&2-$SRQHQFLDSXEOLFDGDHQ$$99-'RSLFR*yPH]$OOHUGLULa responsabilidad penal de las personas jurídicas en el proyecto de reforma de 2009. Una reflexión colectiva, 7LUDQWOR%ODQFK9DOHQFLDSSSS %$1$&/2&+( 3$/$2 - ³/D LPSXWDFLyQ GH OD SHUVRQD MXUtGLFD«RE FLW SS (Q LGpQWLFR VHQWLGR VH SURQXQFLD *21=È/(=&8e//$5 6(55$12 1 -8$1(6 3(&(6 $ ³/D UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV«REFLW 1,(72 0$57Ë1 $ ³,QYHVWLJDFLRQHV LQWHUQDV ZKLVWOHEORZLQJ \ FRRSHUDFLyQ OD OXFKD SRU OD LQIRUPDFLyQHQHOSURFHVRSHQDO´Diario La Ley, Q~PGHMXOLRGH 203 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO UHIRUPDSHQDOWHOHROyJLFDPHQWHRULHQWDGDDIDFLOLWDUODLQYHVWLJDFLyQFULPLQDO HQ HO iPELWR FRUSRUDWLYR X RUJDQL]DWLYR D WUDYpV GHO RIUHFLPLHQWR GH LQFHQWLYRVDODHQWLGDGSDUDTXHFRRSHUHHQODGHWHUPLQDFLyQ\HQODFRQGHQD GHORVUHVSRQVDEOHVLQGLYLGXDOHV F (Q WHUFHU OXJDU WDPELpQ SRWHQFLDQ HVWD VLWXDFLyQ GH FRQIOLFWR ODV GLVSRVLFLRQHVUHODWLYDVDODPXOWDDUWWHU&3\DODUHVSRQVDELOLGDGFLYLO DUW&3(QFXDQWRDODSHQDGHPXOWDHO&3HVWDEOHFHTXHFXDQGRVH FRQGHQDDODSHUVRQDItVLFD\DODSHUVRQDMXUtGLFDDXQDSHQDGHPXOWDSRUORV PLVPRV KHFKRV HO MX]JDGRU PRGXODUi ODV UHVSHFWLYDV FXDQWtDV SDUD TXH QR UHVXOWHQGHVSURSRUFLRQDGDVHQUHODFLyQFRQODJUDYHGDGGHORVKHFKRV3RUVX SDUWH HO DUW &3 HVWDEOHFH TXH ³la responsabilidad penal de una persona jurídica llevará consigo su responsabilidad civil « de forma solidaria con las personas físicas que fueren condenadas por los mismos hechos´ $Vt SXHV D OD OX] GH WDOHV GLVSRVLFLRQHV UHVXOWD HYLGHQWH TXH ORV FRLPSXWDGRV WHQGUiQ LQFHQWLYRV SDUD QR VHU GHFODUDGRV ~QLFRV UHVSRQVDEOHV GHOGHOLWRSRUORTXHSRGUtDQLQWHQWDUDUUDVWUDUDORWURDFXVDGRHQWDQWRTXH VL DPERV UHVXOWDQ FRQGHQDGRV SRGUtDQ YHU UHEDMDGD VX SHQD GH PXOWD \ OD UHVSRQVDELOLGDGFLYLOex delictoWHQGUtDFDUiFWHUVROLGDULR $Vt DXQTXH OD FRQGXFWD HQMXLFLDGD SXGR SUHVHQWDU HQ HO SDVDGR XQD SHUIHFWD LGHQWLILFDFLyQHQWUHDGPLQLVWUDGRU\DGPLQLVWUDGRFRPRFRQVHFXHQFLDGHODUHODFLyQ GH UHSUHVHQWDFLyQ RUJiQLFD TXH OHV XQtD DO WLHPSR GHO HQMXLFLDPLHQWR SRGUtD GDUVH XQDGLVRFLDFLyQGHORVLQWHUHVHVGHDPERVVXMHWRV$SHVDUGHTXHWDOFRQIOLFWRSRGUtD FRQGLFLRQDURKDFHULQHILFD]HOGHUHFKRGHGHIHQVDGHODSHUVRQDMXUtGLFDODOH\QR OR VROXFLRQD SRU HVR OD GRFWULQD RWRUJiQGROH D OD FXHVWLyQ OD FHQWUDOLGDG TXH (Q HVWH VHQWLGR ',6.$17 ( % ³&RPSDUDWLYH FRUSRUDWH FULPLQDO OLDELOLW\ H[SORULQJ WKH XQLTXHO\$PHULFDQ'RFWULQHWKURXJKFRPSDUDWLYHFULPLQDOSURFHGXUH´The Yale Law Journal, Q~P SSSH[SOLFDGHOVLJXLHQWHPRGRHOSDSHOTXHMXHJDODUHVSRQVDELOLGDGSHQDO GH ODV SHUVRQDV MXUtGLFDV HQ (VWDGRV 8QLGRV (Q VX RSLQLyQ SUHVHQWDQGR FDUJRV IUHQWH D OD FRUSRUDFLyQ\DORVLQGLYLGXRVOD)LVFDOtDFUHDDUWLILFLDOPHQWHXQDVLWXDFLyQGHFRLPSXWDFLyQGHOD TXH VH EHQHILFLD OD LQYHVWLJDFLyQ SRU PHGLR GH LQFHQWLYRV D OD SHUVRQD MXUtGLFD SDUD TXH VH GHFODUH FXOSDEOH \ FRRSHUH HQ OD SHUVHFXFLyQ GH ORV SUHVXQWRV UHVSRQVDEOHV LQGLYLGXDOHV 7DPELpQ 1,(72 0$57Ë1 $ ³,QYHVWLJDFLRQHV LQWHUQDV ZKLVWOHEORZLQJ«RE FLW VH UHILHUH DO SDSHO GH OD SHUVRQD MXUtGLFDSRWHQFLDOPHQWHUHVSRQVDEOHFRPRLQVWUXPHQWRSDUDIDFLOLWDUODLQYHVWLJDFLyQGHORVFUtPHQHV GHHPSUHVD *$6&Ï1,&+$867,)³&RQVHFXHQFLDVSURFHVDOHVGHOQXHYR…REFLWSHVSQRWD'( $5$1'$ < $17Ï1 * ³$VSHFWRV SURFHVDOHV GH OD UHVSRQVDELOLGDG SHQDO«RE FLW S *21=È/(= )5$1&2 - $ SRQHQFLD SXEOLFDGD HQ $$99 - 'RSLFR *yPH]$OOHU GLU La responsabilidad penal…RE FLW S 027$ %(//2 - ) ³$VSHFWRV SURFHVDOHV GH OD UHVSRQVDELOLGDGREFLWS 3257$/ 0$158%,$ - ³(O SURFHVRSHQDO FRQWUD ODSHUVRQDMXUtGLFD HQVX DXVHQFLD´Revista Aranzadi DoctrinalQ~PPD\RSSSS 6HJ~Q520$9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas…REFLWS OD /(&ULP VROXFLRQD HO FRQIOLFWR GH LQWHUHVHV HQ WDQWR TXH FXDQGR HO DUW UHIHULGR D OD FRQIRUPLGDGGHODSHUVRQDMXUtGLFDVHUHILHUHDTXHVLHVWDVHFRQIRUPDHOMXLFLRFRQWLQXDUiSDUD³ORV GHPiVDFXVDGRV´LPSOtFLWDPHQWHHVWDUtDGDQGRDHQWHQGHUTXHHOUHSUHVHQWDQWHOHJDOQRSXHGHVHUXQR GHHOORVVROXFLyQGHLQFRPSDWLELOLGDGTXHVHJ~QHODXWRUGHEHUtDDGHODQWDUVHDODIDVHGHLQVWUXFFLyQ (VWHDUJXPHQWRHVPX\HQGHEOHSRUTXHHVHYLGHQWHTXHODILQDOLGDGGHOSUHFHSWRQRHVUHJXODUTXLHQ UHSUHVHQWDDOHQWHHQHOSURFHVRFRQORTXHVHHVWDUtDLQWHUSUHWDQGRGHIRUPDLQWHUHVDGD\DVLVWHPiWLFD SDUD FRQFOXLU OR TXH GH lege ferenda, SDUHFH PiV FRUUHFWR GHVGH HO SXQWR GH YLVWD GH ODV JDUDQWtDV GHIHQVLYDV GHO HQWH 2WUR LQWHQWR GH HQFRQWUDU HQ OD OH\ IXQGDPHQWR D WDO LQFRPSDWLELOLGDG HV HO 204 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD PHUHFH GLVFXWH VREUH FyPR DIURQWDU HVWH SUREOHPD (Q HVWH VHQWLGR VH KD GLFKR TXH IUHFXHQWHPHQWH UHVXOWDUi TXH ³la persona física a la que ex art. 7.4 LEC le corresponde integrar la capacidad y representación de la persona jurídica imputada, no podrá ni deberá asumir tal papel, porque a su vez, él, a título individual, viene imputado en el mismo proceso, de modo y manera que deberá articularse un mecanismo de implementación ±R PHMRU GLFKR GH LQWHJUDFLyQ de la capacidad procesal de la persona jurídica imputada para defenderse en el proceso seguido contra ella´ 3.1.1.1.1.2.- Propuestas doctrinales (anteriores a la LMAP) para integrar la capacidad procesal de la persona jurídica en caso de conflicto de intereses 3DUDVDOYDUHVHFRQIOLFWRGHLQWHUHVHVVHSODQWHDURQHQODGRFWULQDDQWHV\GXUDQWHOD WUDPLWDFLyQGHOD/0$3XQDVHULHGHSURSXHVWDV $Vt SDUD HO FDVRGHTXHKXELHVH DOJ~Q UHSUHVHQWDQWH OHJDO GH OD HQWLGDG TXH QR HVWXYLHVH VLHQGR SHUVRQDOPHQWH LQYHVWLJDGRRQRUHVXOWDVHHQFDXVDGRDOILQDOL]DUODLQVWUXFFLyQpVWHGHEHUtDDVXPLUOD UHSUHVHQWDFLyQ GHO HQWH HQ HO SURFHVR (Q HVWH VHQWLGR VH SURSRQtD DSOLFDU SRU DQDORJtD HO DUW ,, 75/6& SDUD MXVWLILFDU XQD DWULEXFLyQ GHO -XH] LQVWUXFWRU R GHO 7ULEXQDO SDUD HOHJLU FRPR UHSUHVHQWDQWH D DOJ~Q RWUR DGPLQLVWUDGRU QR LPSXWDGR$VtSXHVHOFLWDGRSUHFHSWRULJHSDUDHOFDVRGHTXHTXLHQRVWHQWHOD UHSUHVHQWDFLyQH[FOXVLYDGHODVRFLHGDGTXLHUDLPSXJQDUXQDFXHUGRVRFLDOVXSXHVWR HQHOFXDOHO-XH]VLODMXQWDQRKXELHVHGHVLJQDGRDQDGLHDOHIHFWRQRPEUDUiDWDO UHSUHVHQWDQWH GH HQWUH ORV VRFLRV TXH KXELHVHQ YRWDGR D IDYRU GHO DFXHUGR LPSXJQDGR DUW ,, 75/6& (VWD LQWHUSUHWDFLyQ HQFRQWUDUtD FRPR SULQFLSDO REVWiFXOR HO KHFKR GH TXH HQ 'HUHFKR 3URFHVDO QR FDEHQ LQWHUSUHWDFLRQHV DQDOyJLFDV 3HURDGHPiVODSUHFHGHQWHLQWHUSUHWDFLyQQRUHPHGLDUtDHOSUREOHPDGHPiVGLItFLO VROXFLyQ TXH VXUJLUtD FXDQGR WRGRV ORV UHSUHVHQWDQWHV IXHVHQ GHVGH HO SULQFLSLR REMHWRGHLQYHVWLJDFLyQRWHUPLQDVHQVLHQGRSHUVRQDOPHQWHHQFDXVDGRV$VtDQWHVGH DSUREDUVH OD /0$3 OD GRFWULQD VH SODQWHDED FyPR DUWLFXODU OD VXVWLWXFLyQ GH ORV UHSUHVHQWDQWHV DIHFWDGRV SRU HO FRQIOLFWR GH LQWHUHVHV &RQ WDO ILQDOLGDG VH HQFRQWUDEDQ HQ OD OLWHUDWXUD FLHQWtILFD YDULDV SRVWXUDV FRQWUDSXHVWDV 8QDV TXH VH LQFOLQDED SRU OD LQWHUYHQFLyQ MXGLFLDO FRPR PRGR GH VROXFLRQDU HO FRQIOLFWR GH WDO IRUPD TXH HO -XH] SRGUtD OLPLWDUVH D UHTXHULU D OD HQWLGDG SDUD TXH QRPEUDVH XQ UHSUHVHQWDQWH SDUD HO MXLFLR R LQFOXVR SRGUtD QRPEUDU GLUHFWDPHQWH XQ GHIHQVRU UHDOL]DGR SRU *$6&Ï1 ,1&+$867, ) Proceso penal y persona…RE FLW S DO DILUPDU TXH SRGUtD SHQVDUVH SDUD DOFDQ]DU HO UHVXOWDGR GH OD LQFRPSDWLELOLGDG TXH OD SHUVRQD ItVLFD FRDFXVDGD DVXPH OD FXDOLGDG GH WHVWLJR UHVSHFWR GH ORV KHFKRV GH UHIHUHQFLD SRU OR TXH WDPSRFR SRGUtD VHU UHSUHVHQWDQWHGHOHQWHHQHOMXLFLRRUDODXQTXHVHWUDWDVHGHOUHSUHVHQWDQWHOHJDOGHODSHUVRQDMXUtGLFD 'HWRGDVIRUPDVHOSURSLRDXWRUUHFRQRFHTXHQRSDUHFHTXHHVWDKD\DVLGRODILQDOLGDGGHOSUHFHSWR TXHKDGHHQWHQGHUVHGHQWURGHORVOtPLWHVTXHVHGHULYHQGHVXREMHWLYRGHHYLWDUIUDXGHV 'H KHFKR OD H[LVWHQFLD GH HVH SRWHQFLDO FRQIOLFWR GH LQWHUHVHV SXHGH OOHJDU D FRQGLFLRQDU OD UHVROXFLyQGHFXHVWLRQHVWDOHVFRPRODLQWHUYHQFLyQGHODHQWLGDGHQHOSURFHVRODGHWHUPLQDFLyQGHVX UHSUHVHQWDQWHRHOHMHUFLFLRHIHFWLYRGHOGHUHFKRGHIHQVD *$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWS *$6&Ï1,1&+$867,)³&RQVHFXHQFLDVSURFHVDOHVGHOQXHYR…REFLWS 205 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO MXGLFLDO 2WURV DXWRUHV SRU VX SDUWH DSRVWDEDQ SRU GHMDU HQ PDQRV GH OD HQWLGDG OD HYHQWXDOFRQVWDWDFLyQ\VROXFLyQGHOPLVPRSRUHQWHQGHUTXHQRVHWUDWDUtDGHXQD FXHVWLyQSURFHVDOSHQDOVLQRPiVELHQGHXQSUREOHPDLQWHUQRGHODHQWLGDGTXHSRU ORWDQWRGHEHUtDVROXFLRQDUVHGHDFXHUGRFRQVXVSURSLDVUHJODVGHDFWXDFLyQOHJDOHV RHVWDWXWDULDV7DPSRFRIDOWDEDQSURSXHVWDVPL[WDVTXHGHMDEDQOLEHUWDGDODHQWLGDG SDUDHOHJLU\GHVLJQDUOLEUHPHQWH D VX UHSUHVHQWDQWH SDUDHOSURFHVR\VyORDQWHVX LQDFWLYLGDG DFXGtDQ D OD LQWHUYHQFLyQ MXGLFLDO FRPR IRUPD GH VXSOLU OD YROXQWDG GH DTXpOOD 3DUDDTXHOORVTXHRSWDEDQSRUGHMDUODHOHFFLyQGHOUHSUHVHQWDQWHHQPDQRVGHOD SHUVRQD MXUtGLFD VH DSXQWy OD SRVLELOLGDG GH TXH WDO GHVLJQDFLyQ SXGLHVH HVWDU SUHYLVWD GH DQWHPDQR HQ ORV (VWDWXWRV GHWHUPLQiQGRVH ex ante HO VXMHWR TXH KXELHUD GH DVXPLUHOSDSHOGHUHSUHVHQWDQWH HQ MXLFLR DVt FRPR ORV PHFDQLVPRV GH GHVLJQDFLyQ VXEVLGLDULD SDUD HO VXSXHVWR GH TXH HO DVt GHVLJQDGR IXHVH REMHWR GH LPSXWDFLyQ 3RU VX SDUWH 3e5(= *,/ SURSRQtD TXH DQWH OD IDOWD GH GHVLJQDFLyQ GH XQ UHSUHVHQWDQWH R KDELHQGR HO -XH] DSUHFLDGR FRQIOLFWR GH LQWHUHVHV HQWUH OD SHUVRQD MXUtGLFD\HOGHVLJQDGRVHUHTXLULHVHDODHQWLGDGSDUDTXHGHVLJQDVHDRWUDSHUVRQD TXHODUHSUHVHQWDVH\SDUDHOFDVRGHTXHVHPRVWUDUDUHQXHQWHVHSURSRQtDDFXGLU VLHPSUHTXHKXELHVHXQDPSDUROHJDODPXOWDVFRHUFLWLYDVSHULyGLFDV 2WUD SRVLELOLGDG FRQVLVWLUtD HQ TXH D LQVWDQFLD GH OD DXWRULGDG MXGLFLDO VH UHXQLHVHHOPi[LPRyUJDQRGHGHFLVLyQGHODHQWLGDGSURFHGLpQGRVHHQVXVHQRD (QHVWDOtQHDVRVWLHQH1(,/$1(,/$-0La responsabilidad penal ante delitos cometidos por administradores sociales y personas jurídicas. Adaptada a la Ley de Sociedades de Capital, a la reforma del Código Penal de 2010 y a las medidas de agilización procesal de 2011; así como al RDL 9/2012, de 16 de marzo %RVFK %DUFHORQD S TXH VL WRGRV ORV PLHPEURV GHO yUJDQR GH DGPLQLVWUDFLyQ VH HQFXHQWUDQ LPSXWDGRV OD -XQWD *HQHUDO VHUi OD HQFDUJDGD GH GHVLJQDU DO UHSUHVHQWDQWH GHIHQVLYR \ VXEVLGLDULDPHQWH WDO GHVLJQDFLyQ GHEHUi VHU UHDOL]DGD SRU HO -XH] GH OR 0HUFDQWLOGHOGRPLFLOLRVRFLHWDULRGHODHQWLGDG 0$57Ë1(= 58,= - ³1DWXUDOH]D MXUtGLFD \ FULWHULRV GH DSOLFDFLyQ GH ODV FRQVHFXHQFLDV DFFHVRULDVGHODUW&3´Revista electrónica de Ciencia Penal y criminología”, GLVSRQLEOH HQ KWWSFULPLQHWXJUHVUHFSFUHFSFBKWPO ~OWLPD FRQVXOWD '( /$ )8(17( +2158%,$)³*DUDQWtDVPDWHULDOHV\SURFHVDOHVHQODLPSRVLFLyQGHVDQFLRQHVSHQDOHVDSHUVRQDV MXUtGLFDV&RPHQWDULRDOD6HQWHQFLDGHOFDVR(.,1VHQWHQFLDGHGHGLFLHPEUHGH6HFFLyQ 7HUFHUDGHOD6DODGHOR3HQDOGHOD$XGLHQFLD1DFLRQDO´Diario La Ley, Q~PGHIHEUHURGH &$67,//(-20$1=$1$5(65³$VSHFWRVSURFHVDOHVGHODUHVSRQVDELOLGDG«REFLWS (QHOPLVPRVHQWLGRVREUHODFRQYHQLHQFLDGHTXHORVHVWDWXWRVVRFLDOHVFRQWHPSOHQH[SUHVDPHQWH TXLHQUHSUHVHQWDUiDODHQWLGDGHQFDVRGHLPSXWDFLyQVHSURQXQFLD*Ï0(=&2/20(5-/³(O HQMXLFLDPLHQWRFULPLQDOGHXQDSHUVRQDMXUtGLFD«REFLWSQRWD 3e5(=*,/-³&DXFHVSDUDODGHFODUDFLyQGHUHVSRQVDELOLGDG«REFLWS 3RUWDQWRWDO\FRPRLQGLFD3257$/0$158%,$-³/DSHUVRQDMXUtGLFDDQWDODMXULVGLFFLyQ SHQDOWUDVOD~OWLPDUHIRUPDGHOFyGLJRSHQDO´Revista Aranzadi DoctrinalQ~PRFWXEUHSS SS HQ XQD VRFLHGDG VHUi OD -XQWD FRPR Pi[LPR yUJDQR GH JRELHUQR OD TXH GHVLJQHDOUHSUHVHQWDQWHGHIHQVLYRPLHQWUDVTXHHQXQDIXQGDFLyQVHUiHO3DWURQDWR\VLORVSDWURQRV HVWXYLHVHQLPSXWDGRVSRUORVPLVPRVKHFKRVHO3URWHFWRUDGRFRPRLQVWLWXFLyQHQFDUJDGDGHYHODUSRU HOUHFWRHMHUFLFLRGHORVILQHVIXQGDFLRQDOHVFX\RHMHUFLFLRFRUUHVSRQGHDOD$GPLQLVWUDFLyQ*HQHUDO GHO(VWDGRRDOD&$FRUUHVSRQGLHQWH 206 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD ODGHVLJQDFLyQGHXQUHSUHVHQWDQWHad hoc(QHVWHVXSXHVWRHOyUJDQRLQVWUXFWRU UHTXHULUtDDODHQWLGDGSDUDTXHHQXQSOD]RGHWHUPLQDGRFRQYRFDVHFRQIRUPHDORV DFXHUGRV HVWDWXWDULRV XQD -XQWD SDUD GHVLJQDU D XQ UHSUHVHQWDQWH OHJDO FRQ OD FRQGLFLyQ GH TXH HO PLVPR QR HVWXYLHVH LPSXWDGR HQ HO PLVPR SURFHGLPLHQWR GHMDQGR DELHUWD OD SRVLELOLGDG GDGR OR GLODWDGR GH HVWH SURFHGLPLHQWR GH TXH HQ VLWXDFLRQHV GH XUJHQFLD DFWXDVHQ ORV UHSUHVHQWDQWHV FRQ SRGHUHV HVSHFtILFRV R ORV GLUHFWLYRVTXHVHHQFRQWUDVHQDOIUHQWHGHODHQWLGDG(QHVWHFDVRODHOHFFLyQGHO UHSUHVHQWDQWH TXHGDUtD HQ PDQRV GH OD HQWLGDG VL ELHQ HO SURFHGLPLHQWR GH GHVLJQDFLyQ VHUtD FHOHEUDGR SRU UHTXHULPLHQWR MXGLFLDO \ FRQ ODV FRQGLFLRQHV SUHYLDPHQWHLPSXHVWDVSRUHO-XH] 8QD DOWHUQDWLYD VLPLODU D OD DQWHULRU TXH VLQ HPEDUJR RWRUJDUtD SRGHUHV D OD DXWRULGDGMXGLFLDOSDUDVXVWLWXLUDOUHSUHVHQWDQWHGHVLJQDGRSRUODHQWLGDGFXDQGRVH FRQVLGHUDVHLQLGyQHRFRQVLVWLUtDHQTXHOD/(&ULPGLVSXVLHVHFRPRUHTXLVLWROHJDO OD H[LJHQFLD GH TXH HQ WRGRV ORV VXSXHVWRV GRQGH HO VXMHWR SDVLYR SXGLHVH VHU XQD HQWLGDG FROHFWLYD VH FRQYRFDVH DXWRPiWLFDPHQWH XQD -XQWD SDUD GHVLJQDU D XQ UHSUHVHQWDQWH TXH GHIHQGLHVH H[FOXVLYDPHQWH ORV LQWHUHVHV FROHFWLYRV WRGR HOOR ILVFDOL]DGR SRU OD yUJDQR MXGLFLDO D ILQ GH TXH QR VH SURGXMHVHQ IUDXGHV GH OH\ R DEXVRVGHGHUHFKRSXGLHQGRHQHVWRVFDVRVQRPEUDUODDXWRULGDGDXQUHSUHVHQWDQWH VLQLQWHUHVHVSDUWLFXODUHV 2WUDRSFLyQTXHVHSODQWHyHQODGRFWULQDIXHODGHOQRPEUDPLHQWRSRUSDUWHGH ODDXWRULGDGGHXQGHIHQVRUMXGLFLDO(QHVWDOtQHDSDUD+(51È1'(=*$5&Ë$OD IDOWD GH GHVLJQDFLyQ GH XQ UHSUHVHQWDQWH SRU SDUWH GH OD VRFLHGDG WUDV KDEHU VLGR UHTXHULGD SDUD HOOR PRWLYDUtD OD GHVLJQDFLyQ GH XQD VXHUWH GH GHIHQVRU MXGLFLDO SUy[LPRDODILJXUDGHODGPLQLVWUDGRUFRQFXUVDO3RUVXSDUWHHQXQDOtQHDVLPLODU SURSRQtD 3e5(= *,/ TXH DQWH OD IDOWD GH XQ UHSUHVHQWDQWH OHJtWLPR \ OLEUHPHQWH GHVLJQDGR SRU OD HQWLGDG HO -XH] VXSOLHVH WDO DXVHQFLD GHVLJQDQGR FRPR PHGLGD FDXWHODU SDUD QHXWUDOL]DU periculum in mora GHULYDGR GH OD GHMDGH] R IDOWD GH FRODERUDFLyQ GH OD SHUVRQD MXUtGLFD D XQ DGPLQLVWUDGRU MXGLFLDO TXH WRPDVH FRPR UHIHUHQWH SUy[LPR OD ILJXUD GHO DGPLQLVWUDGRU FRQFXUVDO 3RU VX SDUWH %$1$&/2&+( 3$/$2 DSRVWDED SRU OD GHVLJQDFLyQ GH XQ LQWHUYHQWRU MXGLFLDO WDPELpQ FRPR PHGLGD FDXWHODU $Vt PLVPR *$6&Ï1 ,1&+$867, VHxDODED OD SRVLELOLGDGGHQRPEUDUXQGHIHQVRUMXGLFLDOTXHWRPDVHFRPRUHIHUHQFLDODILJXUDGHO DGPLQLVWUDGRUFRQFXUVDOSRUVHUSHUVRQDVHQODVTXHHO(VWDGRFRQItDSDUDRFXSDUVH 0$57Ë1(=58,=-³1DWXUDOH]DMXUtGLFD\FULWHULRVGHDSOLFDFLyQ«REFLW'(/$)8(17( +2158%,$)³*DUDQWtDVPDWHULDOHV\SURFHVDOHVHQODLPSRVLFLyQGH«REFLW 3257$/0$158%,$-³/DSHUVRQDMXUtGLFDDQWHODMXULVGLFFLyQSHQDO«REFLWS '(/$)8(17(+2158%,$)Las consecuencias accesorias del artículo 129…REFLWS +(51È1'(=*$5&Ë$-³3UREOHPDVDOUHGHGRUGHOHVWDWXWRSURFHVDOGH«REFLW (VSUHFLVRUHVDOWDUTXH3e5(=*,/-³&DXFHVSDUDODGHFODUDFLyQGHUHVSRQVDELOLGDG«REFLWS RSWD SRU XQ DGPLQLVWUDGRU MXGLFLDO HQ OXJDU GH SRU OD ILJXUD GHO GHIHQVRU MXGLFLDO GDGRV ORV HVWULFWRV WpUPLQRV HQ ORV TXH HO && HQWLHQGH HVWD ~OWLPD $GHPiV DGYLHUWH TXH HQ HVWH FDVR WDO DGPLQLVWUDFLyQVHUtDGHQDWXUDOH]DSURYLVLRQDO\VXMHWDDFRQGLFLyQUHVROXWRULDFDUHFLHQGRGHYRFDFLyQ GH SHUPDQHQFLD HQ HO WLHPSR HQ WDQWR TXH VROYHQWDUtD XQD QHFHVLGDG SHUHQWRULD FXDO HV OD UHSUHVHQWDFLyQGHORVLQWHUHVHVGHIHQVLYRVGHODHQWLGDGHQHOSURFHVRSHQDO %$1$&/2&+(3$/$2-³/DLPSXWDFLyQGHODSHUVRQDMXUtGLFD«REFLWSS 207 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GH OD JHVWLyQ GH HPSUHVDV ³HQ FULVLV´ DVLPLODQGR OD LPSXWDFLyQ SHQDO HQ FLHUWD PHGLGDDXQVXSXHVWRGHFULVLVHPSUHVDULDO /D FRUULHQWH GRFWULQDO TXH DSRVWDED SRU OD LQWHUYHQFLyQ MXGLFLDO FRPR IRUPD GH VROXFLRQDUHOFRQIOLFWRGHLQWHUHVHVHUDFODUDPHQWHPD\RULWDULDDQWHVGHDSUREDUVHOD /0$3(QHVWHVHQWLGRVHHQWHQGtDTXHFRQHOiQLPRGHVDOYDUHVDODJXQDOHJDO\D SHVDU GH OD FDUHQFLD GH QRUPD H[SOtFLWD OD DSUHFLDFLyQ \ VROXFLyQ GHO FRQIOLFWR GH LQWHUHVHVLQWHJUDUtDODVIDFXOWDGHVGHO-XH]TXHGHEtDFRQWDUFRQLQVWUXPHQWRVSDUDVX VXSHUDFLyQ /RV DXWRUHV QR HUDQ SDUWLGDULRV GH GHMDU D OD HQWLGDG OLEHUWDG SDUD VROXFLRQDUHOVHxDODGRFRQIOLFWRGDGDODSRVLELOLGDGGHTXHVHDFWXDVHHQSHUMXLFLRGH ORV LQWHUHVHV GH OD HQWLGDG \ HQWHQGLHQGR DGHPiV TXH WDO LQWHUYHQFLyQ MXGLFLDO QR VyOR VHUYLUtD SDUD SURWHJHU ORV LQWHUHVHV \ GHUHFKRV GHO HQWH LQFXOSDGR DUW /(&ULP VLQR WDPELpQ HO LQWHUpV JHQHUDO TXH H[LVWH HQ TXH ORV LQYHVWLJDGRV HQFDXVDGRVRDFXVDGRVHQXQSURFHVRSHQDOYHDQJDUDQWL]DGRVXGHUHFKRGHGHIHQVD VDOYDJXDUGDQGRPHGLDWDPHQWHODMXVWLFLDFRPRYDORUVXSHULRUGHORUGHQDPLHQWR(Q HVWH VHQWLGR VH DUJXPHQWD TXH OD UHSUHVHQWDFLyQ GHIHQVLYD HQ HO SURFHVR WLHQH XQD ILQDOLGDG \ FRQWHQLGR GLIHUHQWH D OD GH OD UHSUHVHQWDFLyQ OHJDO HQ HO WUiILFR MXUtGLFR JHQHUDO\TXHSRUORWDQWRQRVHUtDQYiOLGDVODVUHJODVGHDEVWHQFLyQ\SURKLELFLyQGH GHVLJQDFLyQ TXH VH HVWDEOHFHQ HQ OD OHJLVODFLyQ VHFWRULDO SDUD DIURQWDU RWUDV VLWXDFLRQHVGHFRQIOLFWR $GHPiVHQHOSDQRUDPDFRPSDUDGRWDPELpQVHHQFXHQWUDQHMHPSORVHQORVTXHHVHO -XH]HOHQFDUJDGRGHGHVLJQDUDXQVXVWLWXWRGHOUHSUHVHQWDQWHOHJDOFRLPSXWDGRFRQ OD SHUVRQD MXUtGLFD $Vt SXHV HQ $XVWULD VL WRGRV ORV UHSUHVHQWDQWHV ad extra OODPDGRVDDFWXDUSRUODHQWLGDGHQHOSURFHVRSHQDODSDUHFHQFRPRVRVSHFKRVRVGH KDEHU FRPHWLGR HO GHOLWR HO WULEXQDO GHVLJQDUi GH RILFLR D XQ GHIHQVRU DUW 9E9*(Q6XL]DVLVHLQLFLDXQDLQYHVWLJDFLyQSRUHOPLVPRGHOLWRXRWURFRQH[R IUHQWHDOUHSUHVHQWDQWHGHVLJQDGRSDUDDFWXDUSRUODHPSUHVDHQHOSURFHVRODHQWLGDG SXHGH GHVLJQDU D RWUR HQ XQ SOD]R UD]RQDEOH SHUR VL QR OR KDFH TXLHQ GLULJH HO SURFHGLPLHQWRGHVLJQDUiDXQUHSUHVHQWDQWHFRQSRGHUHVLOLPLWDGRVHQDVXQWRVFLYLOHV RHQVXFDVRDXQWHUFHURLGyQHRDUW&33VXL]R3RUVXSDUWHHQ)UDQFLDVL HOUHSUHVHQWDQWHOHJDORDTXHOHQIDYRUGHTXLHQGHFRQIRUPLGDGFRQODOH\RFRQVXV HVWDWXWRV VH KD\DQ GHOHJDGR SRGHUHV DO HIHFWR UHVXOWDQ LQYHVWLJDGRV HQWRQFHV HO 7ULEXQDOGH*UDQ,QVWDQFLDGHVLJQDUiDXQPDQGDWDULRMXGLFLDOSDUDUHSUHVHQWDUDOD SHUVRQDPRUDO&33IUDQFpV 6LQHPEDUJRDOJXQRVDXWRUHVVHSURQXQFLDURQHQFRQWUDGHODSRVLELOLGDGGHQRPEUDU D XQ GHIHQVRU MXGLFLDO SRU HQWHQGHU HQWUH RWUDV FRVDV TXH VH WUDWDUtD GH XQD LPSRVWDFLyQ DUWLILFLRVD \ SRFR ~WLO SDUD JDUDQWL]DU ORV GHUHFKRV GH OD SHUVRQD MXUtGLFDTXHSRGUtDLQFOXVROOHJDUDDIHFWDUDODLPSDUFLDOLGDGGHO-XH](QHVWH *$6&Ï1 ,&+$867, ) ³&RQVHFXHQFLDV SURFHVDOHV GHO QXHYR UpJLPHQ GH UHVSRQVDELOLGDG SHQDO«REFLWS +(51È1'(=*$5&Ë$-³3UREOHPDVDOUHGHGRUGHOHVWDWXWRSURFHVDOGH«REFLW &ULWLFDQHVWDSRVLELOLGDG*$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLW S 3('5$= 3(1$/9$ ( 3e5(= *,/ - &$%(=8'2 52'5Ë*8(= 1 ³$VSHFWRV SURFHVDOHV GH OD UHIRUPD GHO FyGLJR SHQDO«RE FLW S 08f2= <$1*h(/$ % ³2WUDV FXHVWLRQHVSURFHVDOHV«REFLWSS\ &IU*$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWS 208 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD VHQWLGRVHDUJXPHQWDEDTXHGLFKRFRQIOLFWRGHLQWHUHVHVQRHUDGLVWLQWRDFXDOTXLHU RWURTXHVHSXGLHVHSUHVHQWDUGXUDQWHHOFXUVRGHODYLGDVRFLDOGHOHQWHSRUORTXH GHEHUtD VROXFLRQDUVH D WUDYpV GH OD VREHUDQtD GH VXV yUJDQRV GH JRELHUQR \ SRU ORV GHPiVPHGLRVGHFRQWUROVRFLDOSUHYLVWRVDOHIHFWRHQODOHJLVODFLyQFLYLO\PHUFDQWLO \ QR SRU PHGLR GH OD LQWHUYHQFLyQ MXGLFLDO $Vt IUHQWH D ODV SRVWXUDV LQWHUYHQFLRQLVWDVHQODVTXHHO-XH]VHLPSOLFDEDHQODUHVROXFLyQGHOFRQIOLFWR\HQOD VXVWLWXFLyQ GHO UHSUHVHQWDQWH DIHFWDGR RWURV DXWRUHV SURSRQtDQ TXH IXHVH OD SURSLD SHUVRQDMXUtGLFDODTXHGHVLJQDVHOLEUHPHQWHDVXUHSUHVHQWDQWHDVXPLHQGRHOULHVJR GHHVHFRQIOLFWRGHLQWHUHVHV (Q HVWH VHQWLGR VHJ~Q %$1$&/2&+( 3$/$2 GHMDQGR OLEHUWDG D OD HQWLGDG VH SUHVHQWDQ PHQRV SUREOHPDV SUiFWLFRV \ VH SHUPLWH TXH HQ IXQFLyQ GH FyPR VHD OD SHUVRQDMXUtGLFDDIHFWDGDVHSURGX]FDRQRXQFDPELRGHUHSUHVHQWDQWH$VtSXHVVL VH WUDWD GH XQD HQWLGDG JUDQGH R FRQ GLYHUVRV DFFLRQLVWDV HVWRV VH HQFDUJDUiQ SUHYLVLEOHPHQWH GH HYLWDU TXH ORV LQWHUHVHV SDUWLFXODUHV VH DQWHSRQJDQ D ORV GH OD SURSLDHQWLGDGVLSRUHOFRQWUDULRVHWUDWDGHXQDHPSUHVDSHTXHxDFRQXQRRGRV VRFLRV WRGRV HOORV LPSOLFDGRV HQ OD DFWXDFLyQ GHOLFWLYD R LQFOXVR GH XQD HQWLGDG LGHDGD SRU VXV IXQGDGRUHV SDUD UHDOL]DU RSHUDFLRQHV GH GXGRVD OHJDOLGDG UHVXOWDUi LQGLIHUHQWHTXLHQODUHSUHVHQWHSRUTXHQRH[LVWLUiYHUGDGHURFRQIOLFWRGHLQWHUHVHV GDGDODIDOWDGHDOWHULGDGHQWUHODHQWLGDG\VXVPLHPEURV(QHVWDPLVPDOtQHDVHKD FULWLFDGR D PL PRGR GH YHU DFHUWDGDPHQWH OD SRVLELOLGDG GH QRPEUDU XQ GHIHQVRU MXGLFLDO HQ WDQWR TXH QR FDEH SURFHGHU GH IRUPD VLVWHPiWLFD DVX GHVLJQDFLyQ FRQ EDVH HQ XQD VXSXHVWD LQFRPSDWLELOLGDG GH LQWHUHVHV \D TXH ORV DGPLQLVWUDGRUHV QR SLHUGHQVXFRQGLFLyQGHWDOHVSRUHOKHFKRGHHVWDUVLHQGRLQYHVWLJDGRVRGHUHVXOWDU HQFDXVDGRVPi[LPHFXDQGRHQPXFKRVFDVRVSXHGHTXHQLWDQVLTXLHUDKD\DRWURV VRFLRV LQWHUHVDGRV HQ OD PDUFKD GH OD VRFLHGDG $ PD\RU DEXQGDPLHQWR FDEH FRQVLGHUDU TXH OD IXQFLyQ GHO 'HUHFKR DQWH ORV FRQIOLFWRV GH LQWHUpV VyOR H[FHSFLRQDOPHQWH HV OD GH SURKLELUORV R VDQFLRQDUORV GLUHFWDPHQWH VLHQGR PiV KDELWXDO LGHQWLILFDUORV \ DGRSWDU QRUPDV GH FRPSRUWDPLHQWR DEVWHQFLyQ FRPXQLFDFLyQGHOFRQIOLFWR«TXHVyORHQFDVRGHVHULQIULQJLGDVSXHGHQGDUOXJDU D VDQFLRQHV (Q HVWH VHQWLGR DO PHQRV SDUD ODV VRFLHGDGHV GH FDSLWDO VH SRGUtD DFXGLU D ODV UHJODV GH OD 75/6& HQ ODV TXH VH HVWDEOHFHQ REOLJDFLRQHV GH FRPXQLFDFLyQ DEVWHQFLyQ \ FHVH TXH SHVDQ VREUH ORV DGPLQLVWUDGRUHV TXH VH HQFXHQWUDQHQVLWXDFLyQGHFRQIOLFWRGHLQWHUHVHVHQYLVWDGHVXGHEHUGHOHDOWDGDUWV 75/6& SXGLHQGR DFWLYDUVH HQ VX FDVR OD ILJXUD GHO DGPLQLVWUDGRU VXSOHQWHDUW75/6& (QHVWHRUGHQGHLGHDV08f2=<$1*h(/$%³2WUDVFXHVWLRQHVSURFHVDOHV«REFLWSS\ HQWLHQGHTXHVHUtDXQDGHVLJQDFLyQUHDOL]DGDDOPDUJHQGHODYROXQWDGGHODSHUVRQDMXUtGLFDTXH SRGUtDFDXVDUOHLQGHIHQVLyQ\TXHODGHVLJQDFLyQMXGLFLDOGHODSHUVRQDTXHHMHUFLWDUiODGHIHQVDHQ QRPEUH GH OD HQWLGDG HQFDXVDGD H[FHGHUtD GH ODV IXQFLRQHV GHO -XH] FRQ ULHVJR GH DIHFWDU D VX LPSDUFLDOLGDG *8'Ë1 52'5Ë*8(= 0$*$5,f26 $ ( ³&XHVWLRQHV SURFHVDOHV HQ WRUQR D OD UHVSRQVDELOLGDG«REFLWSS %$1$&/2&+(3$/$2-³/DLPSXWDFLyQGHODSHUVRQDMXUtGLFD«REFLWSS ËGHPSS &IU *8'Ë1 52'5Ë*8(= 0$*$5,f26 $ ( ³&XHVWLRQHV SURFHVDOHV HQ WRUQR D OD UHVSRQVDELOLGDG«REFLWS 1,(720$57Ë1$³&RQIOLFWRGHLQWHUHVHV\WUDQVSDUHQFLD´HQ$$99/$UUR\R=DSDWHUR$ 1LHWR0DUWtQFRRUGVFraude y corrupción en el Derecho penal económico europea. Eurodelitos de corrupción y fraude, (GLFLRQHVGHOD8QLYHUVLGDGGH&DVWLOOD/D0DQFKD&XHQFDSS S 209 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO )LQDOPHQWH OD UHJXODFLyQ DFWXDO RSWy SRU GDU OLEHUWDG D OD HQWLGDG SDUD GHFLGLU VL GHVLJQDU R QR D XQ UHSUHVHQWDQWH TXH DFW~H SRU HOOD HQ HO SURFHVR DVt FRPR SDUD GHFLGLU D TXLpQ GHVLJQDU FRPR WDO UHILULpQGRVH D WDO VXMHWR FRPR HO ³representante especialmente designado por la entidad´ DUWV ELV ELV \ /(&ULPVLQTXHWDOGHVLJQDFLyQGHEDUHFDHUREOLJDWRULDPHQWHHQHOUHSUHVHQWDQWH OHJDODSDUWiQGRVHHQHVWHSXQWROD/(&ULPGHODUHJXODFLyQGHOD/(&LY3RURWUD SDUWH WDO UHJXODFLyQ FRPR VH YHUi D FRQWLQXDFLyQ QR VROXFLRQD HO SUREOHPD GHO FRQIOLFWR GH LQWHUHVHV HQ WDQWR TXH QR VH HVWDEOHFH QLQJXQD SURKLELFLyQ R LQFRPSDWLELOLGDG GH ORV VXMHWRV SHUVRQDOPHQWH LQYHVWLJDGRV R HQFDXVDGRV SDUD UHSUHVHQWDU DO HQWH HQ HO SURFHVR OLPLWiQGRVH OD /H\ D GLVSRQHU TXH ³no se podrá designar a estos efectos a quien haya de declarar en el juicio como testigo´DUW bisin fine/(&ULP /DVLWXDFLyQOHJDOSRVWHULRUDOD/0$3 &RQ OD /0$3 VH GHVSHMDURQ WDQ VyOR HQ SDUWH ODV GXGDV HQ UHODFLyQ FRQ OD GHWHUPLQDFLyQGHOUHSUHVHQWDQWHGHODSHUVRQDMXUtGLFDHQHOSURFHVR3DUHFHTXHFRQ OD QXHYD UHJXODFLyQ VH GHVFDUWD OD SRVLELOLGDG DSXQWDGD SRU OD GRFWULQD GH QRPEUDPLHQWR GH XQ DGPLQLVWUDGRU MXGLFLDO HQ WDQWR TXH OD HOHFFLyQ GHO UHSUHVHQWDQWH TXHGD DO DUELWULR GH OD HQWLGDG 6LQ HPEDUJR OD /(&ULP VLJXH VLQ DFODUDU TXLpQ GHEH DVXPLU OD UHSUHVHQWDFLyQ GH OD HQWLGDG HQ HO SURFHVR TXp FRQGLFLRQHV GHEHQ FRQFXUULU HQ pO R LQFOXVR WDO \ FRPR VH DFDED GH VHxDODU VL HO UHSUHVHQWDQWH OHJDO TXH HVWi VLHQGR LQYHVWLJDGR R TXH KD UHVXOWDGR IRUPDOPHQWH HQFDXVDGR SXHGH R QR VHU GHVLJQDGR FRPR UHSUHVHQWDQWH GHIHQVLYR GHO HQWH LQFXOSDGR /DLQGHWHUPLQDFLyQGHOUHSUHVHQWDQWHGHIHQVLYRHQOD/(&ULP 6L VH SURIXQGL]D HQ HO DQiOLVLV GH OD UHJXODFLyQ SRVLWLYD VH REVHUYD TXH OD UHIRUPD RSHUDGD HQ OD /(&ULP SRU OD /0$3 HQ SDUWLFXODU ORV DUWV \ ELV /(&ULP TXH VH HQFDUJDQ GH UHJXODU HVWD PDWHULD KD LQWHQWDGR FRQMXJDU GRV REMHWLYRV3RUXQODGRVHSUHWHQGHSRVLELOLWDUTXHODSHUVRQDMXUtGLFDDSHVDUGHVX QDWXUDOH]D LQFRUSyUHD HQFDMH HQ XQ VLVWHPD SURFHVDO GH FRUWH PDUFDGDPHQWH DQWURSRPyUILFR GH WDO IRUPD TXH D WUDYpV GH OD GHVLJQDFLyQ GH XQ UHSUHVHQWDQWH (Q HVWH VHQWLGR VRVWLHQHQ 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5* - / Derecho Procesal…RE FLW S TXHODUHSUHVHQWDFLyQSURFHVDOGHODVSHUVRQDVMXUtGLFDV\SRUORWDQWRVXFDSDFLGDGGHDFWXDFLyQHQHO HQMXLFLDPLHQWR FULPLQDO VH KD DSDUWDGR GH ODV QRUPDV JHQHUDOHV GH OD /(&LY HVWDEOHFLpQGRVH XQ UpJLPHQMXUtGLFRSURSLRHQHODUW/(&ULP (Q HVWH VHQWLGR VHxDOD 520$ 9$/'e6 $ , (VFR] *DUFtD FRRUG Responsabilidad de las personas…RE FLW S TXH OD /0$3 KD YHQLGR D FRQVDJUDU HO SULQFLSLR GH TXH ~QLFDPHQWH FRPSHWHDODSHUVRQDMXUtGLFDGHVLJQDUDVXUHSUHVHQWDQWHYHGDQGRODSRVLELOLGDGGHTXHHO-XH]SXHGD FXPSOLUHVWDIXQFLyQSDUDHOFDVRGHIDOWDGHGHVLJQDFLyQSRUODHQWLGDG 210 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SXHGDUHDOL]DUDTXHOORVDFWRVTXHKDELWXDOPHQWHVHUHVHUYDUtDQDODDFWXDFLyQGLUHFWD \SHUVRQDOGHOVXMHWRSDVLYRGHOSURFHVR0LHQWUDVTXHSRURWUDSDUWHHOOHJLVODGRUVH KDSUHRFXSDGRGHHYLWDUTXHODILJXUDGHOUHSUHVHQWDQWHSXHGDVHUYLUSDUDEORTXHDUR HQWRUSHFHUHOGHVDUUROORGHOSURFHVRSHQDOIUHQWHDODSHUVRQDMXUtGLFD $Vt SXHV OR SULPHUR TXH OODPD OD DWHQFLyQ UHVSHFWR GH HVWD UHJXODFLyQ HV TXH OD GHVLJQDFLyQGHOUHSUHVHQWDQWHVHFRQILJXUDFRPRXQDPHUDIDFXOWDGSDUDODHQWLGDG (OKHFKRGHTXHODOH\VHUHILHUDDTXHVHrequerirá DODHQWLGDGSDUDTXHSURFHGDD QRPEUDU D XQ UHSUHVHQWDQWH DUW D /(&ULP VLUYLHQGR GH RUGLQDULR XQ UHTXHULPLHQWR para ordenar, conforme a la ley, una conducta DUW /(&LY SRGUtD FRQGXFLU D SHVDU TXH WDO GHVLJQDFLyQFRQVWLWX\H XQD REOLJDFLyQ OHJDO SDUD OD SHUVRQD MXUtGLFD ,JXDOPHQWH DO VHxDODU OD /(&ULP TXH ODV GLVSRVLFLRQHV TXH requierenODSUHVHQFLDGHOLQYHVWLJDGRRGHOHQFDXVDGRHQODSUiFWLFDGHGLOLJHQFLDV GH LQYHVWLJDFLyQ R GH SUXHED DQWLFLSDGD VH HQWHQGHUiQ VLHPSUH UHIHULGDV DO UHSUHVHQWDQWH HVSHFLDOPHQWH GHVLJQDGR SRU OD HQWLGDG SRGUtD HQWHQGHUVH TXH WDO DVLVWHQFLD FRQVWLWX\H XQD REOLJDFLyQ 6LQ HPEDUJR HO KHFKR GH TXH QL OD IDOWD GH GHVLJQDFLyQ GH UHSUHVHQWDQWH DUW D /(&ULP QL VX LQFRPSDUHFHQFLD D ORV FLWDGRVDFWRVDUW/(&ULPFRQOOHYHQQLQJ~QWLSRGHVDQFLyQSDUDODSHUVRQD MXUtGLFD PiV DOOi GH OD FRQWLQXDFLyQ GHO SURFHVR SRQH GH PDQLILHVWR FRPR OD DFWXDFLyQDWUDYpVGHOUHSUHVHQWDQWHGHIHQVLYRWLHQHFDUiFWHUIDFXOWDWLYR([WUHPRTXH TXHGDFRQILUPDGRDOGLVSRQHUVHH[SUHVDPHQWHHQVHGHGHMXLFLRRUDOTXHODSHUVRQD MXUtGLFDpodráHVWDUUHSUHVHQWDGDSRUXQDSHUVRQDTXHHVSHFLDOPHQWHGHVLJQHpara un mejor ejercicio de su derecho de defensa DUWELV/(&ULP 3RUORTXHDPtUHVSHFWDFRQVLGHURTXHHO PRWLYR GHFRQILJXUDU OD GHVLJQDFLyQ GHO UHSUHVHQWDQWH FRPR XQD PHUD SRVLELOLGDG VXMHWD D OD OLEUH YROXQWDG GH OD HQWLGDG UHVSRQGHQRVyORDOLQWHUpVGHOOHJLVODGRUHQHYLWDUVXVSHQVLRQHVRDSOD]DPLHQWRVGHO SURFHVR VLQR WDPELpQ DO FDUiFWHU LJXDOPHQWH IDFXOWDWLYR GHO HMHUFLFLR GHO GHUHFKR IXQGDPHQWDO D OD DXWRGHIHQVD $KRUD ELHQ FRPR RFXUUH FRQ WRGRV ORV GHUHFKRV IXQGDPHQWDOHV \ HVSHFLDOPHQWH FRQ ORV GH FDUiFWHU SURFHVDO OD UHQXQFLD D VX HMHUFLFLR FXDQGR HV SRVLEOH KD GH VHU H[SUHVD \ IRUPXODGD HQ WpUPLQRV LQHTXtYRFRV FRQ OR TXH QR HVWDUtD GHPiV TXH OD HQWLGDG FXPSOLHVH FRQ WDOHV UHTXLVLWRVIRUPDOHVDWUDYpVGHVXOHWUDGR$VtSXHVFRQHVWHSDQRUDPDQRUPDWLYROD SHUVRQDMXUtGLFDLQYHVWLJDGDRHQFDXVDGDWLHQHGRVRSFLRQHVRELHQQRGHVLJQDUD QLQJ~Q UHSUHVHQWDQWH SHUGLHQGR DVt ODV SRVLELOLGDGHV GH HMHUFLWDU VX GHUHFKR GH DXWRGHIHQVDRELHQFXPSOLUFRQODFDUJDGHGHVLJQDUDXQUHSUHVHQWDQWHSDUDDFWXDU HQHOSURFHVRSHQDOHQVXQRPEUHSXGLHQGRHQWDOFDVRDSURYHFKDUGHHVWHPRGR ODV SRVLELOLGDGHV GH DXWRGHIHQVD TXH HO RUGHQDPLHQWR RIUHFH DO VXMHWR SDVLYR GHO SURFHVRSHQDO 3HURQRVyORHVYROXQWDULDODGHVLJQDFLyQHQVtPLVPDVLQRTXHODGHWHUPLQDFLyQGHO UHSUHVHQWDQWHGHIHQVLYRWDPELpQHVWRWDOPHQWHOLEUHSDUDODHQWLGDGSXGLHQGRUHFDHU 6HJ~Q*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWSODUHIRUPDEXVFDUtD DGHPiV GH HVWH ~OWLPR REMHWLYR TXH ³la persona jurídica tenga un “rostro visible” en el proceso penal, de modo que las autoridades de persecución penal (…) tengan un referente personal estable con el que relacionarse´6LELHQEDMRPLSXQWRGHYLVWDHVWH~OWLPRREMHWLYRTXHGDUtDGHVGLEXMDGR GDGDODSRVLELOLGDGGHTXHHOUHSUHVHQWDQWHSXGLHVHLUFDPELDQGRDORODUJRGHOSURFHGLPLHQWR 67&GHPDU]R)- 211 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO HQSULQFLSLRHQSUiFWLFDPHQWHFXDOTXLHUSHUVRQDHQWDQWRTXHODOH\QRVHxDODRWUD FRVD PiV DOOi GH UHIHULUVH DO UHSUHVHQWDQWH HVSHFLDOPHQWH GHVLJQDGR SRU OD HQWLGDG DUWV D ELV \ ELV /(&ULP \ GH DGYHUWLU TXH ³no se podrá designar a estos efectos a quien haya de declarar en el juicio como testigo´DUW ELV/(&ULP(QHVWHVHQWLGRHVSUHFLVRFRQVWDWDUTXHHODUWD/(&ULPQDGD GLFH DFHUFD GH TXLpQ SRGUi RVWHQWDU OD FRQGLFLyQ GH UHSUHVHQWDQWH HQ HO SURFHVR QL VREUH FyPR KDEUi GH SURFHGHUVH D VX GHVLJQDFLyQ GHMDQGR WDO HOHFFLyQ D OD OLEUH YROXQWDG GH OD SHUVRQD MXUtGLFD TXH KDEUi GH SURFHGHU FRQIRUPH D VXV UHJODV LQWHUQDV JXLiQGRVH SRU FULWHULRV GH FRQYHQLHQFLD \ GH FRQILDQ]D HQ OD SHUVRQD HOHJLGD (VWD LQGHWHUPLQDFLyQ VREUH OD LGHQWLGDG GHO UHSUHVHQWDQWH SODQWHD QXPHURVRV SUREOHPDVLQWHUSUHWDWLYRVHQWDQWRTXHODOLWHUDOLGDGGHODOH\QLVLTXLHUDH[LJHTXH WDOSHUVRQDWHQJDXQDUHODFLyQRUJiQLFDRIXQFLRQDOFRQODHQWLGDGSXGLHQGRLQFOXVR RWRUJDUVH XQ SRGHU HVSHFLDO SDUD DFWXDU HQ HO PDUFR GHO SURFHVR HQ IDYRU GH XQ WHUFHUR DMHQR D OD PLVPD (Q HVWH VHQWLGR OD /(&ULP DO DOXGLU JHQpULFDPHQWH DO ³representante especialmente designado” SDUHFH UHIHULUVH D XQ VXMHWR HVSHFtILFDPHQWH HOHJLGR SRU OD HQWLGDG SDUD DFWXDU HQ VX QRPEUH HQ HO PDUFR GHO SURFHVRSHQDOHQPDUFKDSXGLHQGRSRUORWDQWRUHFDHUWDODSRGHUDPLHQWRad hocHQ FXDOTXLHU SHUVRQD TXH D SDUWLU GH WDO GHVLJQDFLyQ VH FRQYHUWLUtD HQ UHSUHVHQWDQWH QHFHVDULR GH OD HQWLGDG SRU YROXQWDG GH ORV yUJDQRV GH DFWXDFLyQ GH OD PLVPD 'H HVWDIRUPDVHH[FHSWXDUtDODUHJODJHQHUDOVHJ~QODFXDO³por las personas jurídicas comparecerán quienes legalmente las representen´ DUW /(& $KRUD ELHQ WDO UHSUHVHQWDQWH HQ WRGR FDVR GHELHUD RVWHQWDU FDSDFLGDG SURFHVDO GDGR TXH HQ RWUR FDVRQRSRGUtDDFWXDUYiOLGDPHQWHHQHOSURFHVRHQQRPEUHGHODSHUVRQDMXUtGLFD FRQORTXHQRUHVXOWDUtDDSWRSDUDGHVDUUROODUODVIXQFLRQHVTXHVHJ~QODOHJLVODFLyQ SURFHVDOYHQGUtDOODPDGRDGHVHQYROYHU /D IXQJLELOLGDG GHO UHSUHVHQWDQWH GHIHQVLYR 3RVLELOLGDG GH FDPELDU DO UHSUHVHQWDQWHDORODUJRGHOSURFHVR /D IDOWD GH GHWHUPLQDFLyQ GH OD /(&ULP HQ UHODFLyQ FRQ OD FRQFUHWD SHUVRQD TXH GHEHDFWXDUFRPRUHSUHVHQWDQWHGHODHQWLGDGHQHOSURFHVRSODQWHDODSRVLELOLGDGGH TXH WDO LQGLYLGXR QR VHD HO PLVPR SDUD WRGRV ORV DFWRV SURFHVDOHV TXH OH FRUUHVSRQGHUtD HMHUFLWDU HQ QRPEUH GH OD SHUVRQD MXUtGLFD (Q HVWH VHQWLGR OD YDJXHGDGGHODOHJLVODFLyQFRQGXFHDHQWHQGHUTXHHVH³representante especialmente designado´ HV HVHQFLDOPHQWH IXQJLEOH FRQ OR TXH SRGUtD YDULDU D OR ODUJR GHO SURFHVRGHVLJQiQGRVHDXQUHSUHVHQWDQWHSDUDOD LQVWUXFFLyQ \DRWURSDUD HO MXLFLR RUDORLQFOXVRDXQLQGLYLGXRGLVWLQWRSDUDFDGDXQRGHORVDFWRVSURFHVDOHVTXHGH RUGLQDULRUHTXLHUHQRDXWRUL]DQODSUHVHQFLDGHOVXMHWRSDVLYRGHOSURFHVR *$6&Ï1,1&+$867,)Proceso penal y persona…REFLWS (Q HVWH VHQWLGR VRVWLHQH *$6&Ï1 ,1&+$867, ) Proceso penal y persona…RE FLW S ,JXDOPHQWH DILUPD 9(/$6&2 1Òf(= ( ³5HVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV«RE FLWSSTXHOD/H\QRH[FOX\HTXHVHSXHGDQSURGXFLUFDPELRGHUHSUHVHQWDQWHDORODUJRGHO SURFHVR 212 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (QGHILQLWLYDHOOHJLVODGRUQRYHGDUtDTXHGLFKRUHSUHVHQWDQWHSXGLHVHLUYDULDQGRHQ IXQFLyQ GH OD HWDSD SURFHVDO HQ TXH VH HQFRQWUDVH SHQGLHQWH HO SURFHVR$Vt VH DILUPDTXH³en el mismo proceso pueden comparecer en representación de la misma persona jurídica imputada diversos apoderados o representantes sucesivamente. No ha de ser siempre el mismo, ni será preciso ofrecer explicación alguna de la sustitución. Sólo hay que comprobar si quien comparece en nombre de la persona jurídica tiene facultades para esa actuación. El sujeto pasivo cuya identidad ha de mantenerse es la persona jurídica. Ésta no varía por el hecho de que vayan variando o intercambiándose sus posibles representantes en juicio´ 6L VH SDUWH FRPR SDUHFH KDFHUOR OD OH\ GH TXH HO UHSUHVHQWDQWH LQLFLDOPHQWH GHVLJQDGR UHVXOWD HVHQFLDOPHQWH VXVWLWXLEOH VX UHHPSOD]R D OR ODUJR GHO SURFHVR VyOR H[LJLUi XQ DSRGHUDPLHQWR IRUPDOPHQWH YiOLGR \ QR XQD FDXVD VXE\DFHQWH TXH MXVWLILTXH HO FDPELR FRPR SRGUtD VHU OD LQFDSDFLGDG VREUHYHQLGD GHO DQWHULRU UHSUHVHQWDQWH ODV PRGLILFDFLRQHVHVWUXFWXUDOHVGHODHQWLGDGODSpUGLGDGHFRQILDQ]DHQpOSRUSDUWHGHO yUJDQRGHGLUHFFLyQGHODSHUVRQDMXUtGLFDHQYLVWDGHVXDFWXDFLyQHQHOSURFHVR RHO KHFKR GH TXH UHVXOWH SHUVRQDOPHQWH LQYHVWLJDGR R HQFDXVDGR \ OD HQWLGDG SUHILHUD HYLWDU FRQ VX UHPRFLyQ HO SRWHQFLDO FRQIOLFWR GH LQWHUHVHV (Q HVWH VHQWLGR HO FDPELRSRGUtDYHQLUPRWLYDGRSRUUD]RQHVGHSXUDFRQYHQLHQFLDDXQTXHWDPELpQHV SRVLEOH TXH VHDQ FLHUWDV FLUFXQVWDQFLDV VREUHYHQLGDV ODV TXH LPSRQJDQ IRU]RVDPHQWHXQFDPELRGHUHSUHVHQWDQWHSRUHMHPSORVLHOLQLFLDOPHQWHGHVLJQDGR IDOOHFHRHVOODPDGRDGHFODUDUFRPRWHVWLJRHQHOMXLFLRRUDO &RPR YHQWDMD GH WDO IOH[LELOLGDG VH VHxDOD OD HYLWDFLyQ GH OD VXVSHQVLyQ GHO SURFHGLPLHQWR SRU HQIHUPHGDG IDOOHFLPLHQWR R FXDOTXLHU RWUD FDXVD GH LQFDSDFLWDFLyQ GHO UHSUHVHQWDQWH HVSHFLDOPHQWH GHVLJQDGR DUWV \ \ /(&ULP HQ WDQWR TXH DO VHU pVWH UHHPSOD]DEOH VH SURFHGHUtD D VXVWLWXLUOH \ FRQWLQXDUtD HO SURFHGLPLHQWR $KRUD ELHQ D SHVDU GHO FDUiFWHU IXQJLEOH GHO UHSUHVHQWDQWH\GHTXHODOH\VHxDODUHSHWLGDPHQWHTXHVXLQDVLVWHQFLDQRVXVSHQGHUi ODWUDPLWDFLyQGHOSURFHVRHQWLHQGRTXHVLFRQFXUUHXQDFDXVDMXVWLILFDGDTXHLPSLGH OD DVLVWHQFLD WHPSRUDO GHO UHSUHVHQWDQWH HVSHFLDOPHQWH GHVLJQDGR HO -XH] GHEHUtD DFFHGHUDSHWLFLyQGHODHQWLGDGDVXVSHQGHUHODFWRGHTXHVHWUDWH\DTXHHQRWUR FDVR SRGUtD FDXVDUOH LQGHIHQVLyQ (VSHFLDOPHQWH UHVXOWDUtD GH DSOLFDFLyQ HVWH UD]RQDPLHQWRFXDQGRVHWUDWDVHGHODFWRGHOMXLFLRRUDO\HOUHSUHVHQWDQWHQRSXGLHVH VHU UHHPSOD]DGR VLQ JUDYH LQFRQYHQLHQWH SDUD OD GHIHQVD GH OD SHUVRQD MXUtGLFD HQ WDQWR TXH VL DVt OR GLVSRQH OD OH\ SDUD HO DERJDGR GHIHQVRU DUW FRQ PiV PRWLYR GHEHUtD UHFRQRFHUVH WDO SRVLELOLGDG WUDWiQGRVH GHO UHSUHVHQWDQWH GHIHQVLYR TXHYHQGUtDDVHUXQDILJXUDDFDEDOORHQWUHHOGHIHQVRU\HODFXVDGR 'HVGH RWUR SXQWR GH YLVWD UD]RQHV GH HFRQRPtD SURFHVDO FRQGXFHQ D HVWDEOHFHU H[FHSFLRQHVDODSRVLELOLGDGGHFDPELDUDOUHSUHVHQWDQWHDORODUJRGHOSURFHVR<HV TXH VH KDFH QHFHVDULR HYLWDU TXH WDOHV VXVWLWXFLRQHV VHDQ UHDOL]DGDV FRQ DEXVR GH 3257$/0$158%,$-³(OHQMXLFLDPLHQWRSHQDOGH«REFLW '(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWSS (VWD GLVWLQFLyQ HQWUH FDPELRV IRU]RVRV \FRQYHQLHQWHV HV UHDOL]DGDSRU *$6&Ï1 ,1&+$867, ) Proceso penal y persona…RE FLW SS DILUPDQGRTXH HQ WRGR FDVR WDOHV FDPELRV GHEHQ FRQVLGHUDUVH YLQFXODGRV D OD HVWUDWHJLD GHIHQVLYD GH OD SHUVRQD MXUtGLFD \ TXH SRU OR WDQWR VyOR SRGUtDQVHUUHFKD]DGRVHQFDVRGHTXHVHFRQVWDWDVHVXFDUiFWHUDEXVLYRRIUDXGXOHQWR *$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWSQRWD 213 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GHUHFKRRIUDXGHGHOH\DUWV/23-/(&LYSDUDSURYRFDUGLODFLRQHV R FRQIXVLyQ 3HUR PiV DOOi GHO FDUiFWHU DEXVLYR R IUDXGXOHQWR GH ORV FDPELRV GH UHSUHVHQWDQWH VL VH SUHWHQGH TXH HO yUJDQR MXGLFLDO WHQJD XQ UHIHUHQWH SHUVRQDO HVWDEOHTXHDFW~HHQQRPEUHGHODHQWLGDGQRWLHQHVHQWLGRTXHVLQFDXVDTXHOR MXVWLILTXHHOUHSUHVHQWDQWHYD\DYDULDQGRDODQWRMRGHODGLUHFFLyQGHOHQWH(QHVWH VHQWLGRVHKDGLFKRTXHHOSXQWRGHFRQWDFWRFRQHOyUJDQRMXGLFLDOTXHFRQVWLWX\HHO UHSUHVHQWDQWHGHEHUiHVWDUGRWDGRGHXQFLHUWRJUDGRGHHVWDELOLGDGFRQHOILQGHTXH OD WUDPLWDFLyQ SURFHVDO VH VLUYD GH XQ ~QLFR UHIHUHQWH SHUVRQDO TXH YDUtH OR PHQRV SRVLEOH $Vt SXHV OD H[LVWHQFLD GH XQD SOXUDOLGDG GH UHSUHVHQWDQWHV QR HV HQ DEVROXWR DFRQVHMDEOHQLGHVGHHOSXQWRGHYLVWDGHODHIHFWLYD$GPLQLVWUDFLyQGHMXVWLFLDTXH GHPDQGDXQLQWHUORFXWRUSHUPDQHQWHPHQWHLQGLYLGXDOL]DGR\ORFDOL]DEOHQLGHVGHHO SXQWRGHYLVWDGHOGHVFXEULPLHQWRGHODYHUGDGTXHSRGUtDYHUVHSHUMXGLFDGDSRUXQD H[FHVLYD H[WHQVLyQ GHO GHUHFKR D QR GHFODUDU D ORV VXFHVLYRV UHSUHVHQWDQWHV GH OD HQWLGDGQLWDPSRFRGHVGHHOSXQWRGHYLVWDGHORVLQWHUHVHVGHODSHUVRQDMXUtGLFD TXH SRGUtDQ YHUVH OHVLRQDGRV D FRQVHFXHQFLD GH LQWHUYHQFLRQHV R DOHJDFLRQHV SRFR FRQVLVWHQWHV R LQFOXVR FRQWUDGLFWRULDV HQWUH Vt UHDOL]DGDV SRU ORV GLVWLQWRV UHSUHVHQWDQWHV (VWHWLSRGHFRQVLGHUDFLRQHVVRQODVTXHSUHYLVLEOHPHQWHKDQOOHYDGRDOOHJLVODGRU VXL]RDGLVSRQHUTXHHQHOSURFHGLPLHQWRSHQDOODHPSUHVDHVWDUiUHSUHVHQWDGDpor una única personaTXHFXHQWHFRQSRGHUHVLOLPLWDGRVSDUD UHSUHVHQWDUOD HQ DVXQWRV FLYLOHVDUW&33VXL]R(VWHSUHFHSWROHJDOLPSOLFDTXHHOUHSUHVHQWDQWHKDGH VHU~QLFRHVGHFLUTXHQRSXHGHWUDWDUVHGHXQyUJDQRFROHJLDGRQLGHUHSUHVHQWDQWHV DOWHUQDWLYRV GDGR TXH OD DXWRULGDG MXGLFLDO GHEH GH WHQHU XQ VyOR LQWHUORFXWRU SOHQDPHQWHLGHQWLILFDGR\DFFHVLEOH 3RU FRQVLJXLHQWH OD SRVLELOLGDG GH FDPELDU GH UHSUHVHQWDQWH DGHPiV GH YHUVH OLPLWDGD SRU HO IUDXGH SURFHVDO \ HO DEXVR GHO GHUHFKR GHEHUtD VRPHWHUVH GH lege ferenda, D OD FRQFXUUHQFLD GH XQD MXVWLILFDFLyQ UD]RQDEOH SDUD OD UHPRFLyQ GHO LQLFLDOPHQWHGHVLJQDGRFRPRWDO(QHVWHVHQWLGRKD\TXHWHQHUSUHVHQWHTXHSHUPLWLU XQFDPELRGHUHSUHVHQWDQWHWRWDOPHQWHOLEUH\³GHVFDXVDOL]DGR´LPSHGLUtDWHQHUXQD YHUVLyQ ~QLFD GH ORV KHFKRV \ GLILFXOWDUtD FRQWUDVWDU ODV GLYHUVDV YHUVLRQHV GH ORV PLVPRV TXH KXELHVHQ DSRUWDGR FDGD XQR GH ORV UHSUHVHQWDQWHV $ PD\RU 'H KHFKR HO FDUiFWHU DEXVLYR R IUDXGXOHQWR GH WDOHV FDPELRV HV HO ~QLFR OtPLWH TXH VHxDOD *$6&Ï1,1&+$867,)Proceso penal y persona…REFLWS (QHVWHVHQWLGRWDO\FRPRVHVHxDOyut supra, VHJ~Q*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWSXQRGHORVREMHWLYRVTXHHOOHJLVODGRUKDEUtDEXVFDGRFRQOD/0$3VHUtDTXH ³la persona jurídica tenga un “rostro visible” en el proceso penal, de modo que las autoridades de persecución penal (…) tengan un referente personal estable con el que relacionarse´ 3e5(=*,/-³(OSURFHVRSHQDOFRQWUD«REFLWS (QHVWHVHQWLGRVHREVHUYDTXHHVSUHIHULEOHXQDUHSUHVHQWDFLyQ~QLFDSDUDUHVWULQJLUWDOGHUHFKRD QRGHFODUDUDVXVMXVWRVWpUPLQRVHYLWDQGRVXH[WHQVLyQDEXVLYDSRUODPHUDYROXQWDGGHOHQWHGHLU FDPELDQGRGHUHSUHVHQWDQWH +(51È1'(=%$68$/72+³$OJXQRVSUREOHPDVGHODUHSUHVHQWDFLyQ«REFLWSS 0$&$/862 $ ³4XHOTXHV DVSHFWV SURFpGXUDX[ GH OD UHVSRQVDELOLWp SpQDOH GH O HQWUHSULVH´ Revue pénale suisse (RPS)9ROQ~PSSSS 214 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD DEXQGDPLHQWR HQ FDVR GH TXH HO -XH] SURSXVLHVH XQ FDUHR HQWUH ORV VXFHVLYRV UHSUHVHQWDQWHV OD SHUVRQD MXUtGLFD SRGUtD QHJDUVH D VX SUiFWLFD HQ WDQWR TXH QL OD GHFODUDFLyQ GH VX UHSUHVHQWDQWH QL VX SUHVHQFLD HQ ODV DFWXDFLRQHV SURFHVDOHV VRQ REOLJDWRULDV 6XMHWRVTXHSXHGHQRVWHQWDUODFRQGLFLyQGHUHSUHVHQWDQWHGHIHQVLYRGH ODHQWLGDG /OHJDGRV D HVWH SXQWR \ FRQVWDWDGD OD LQGHWHUPLQDFLyQ OHJDO VREUH TXLpQ GHEH UHSUHVHQWDU D OD SHUVRQD MXUtGLFD HQ HO SURFHVR HV SUHFLVR UHIOH[LRQDU SRU XQ ODGR VREUH VL H[LVWHQ GHWHUPLQDGRV VXMHWRV TXH UHVXOWDQ HVSHFLDOPHQWH DSWRV SDUD GHVHPSHxDU HVH SDSHO 0LHQWUDV TXH SRU RWUR ODGR \ GHVGH XQ SXQWR GH YLVWD QHJDWLYRVHUiSUHFLVRGHWHUPLQDUVLKD\FLHUWRVVXMHWRVTXHQRUHVXOWDQDGHFXDGRVR TXH QR VRQ DSWRV SDUD UHSUHVHQWDU D OD HQWLGDG $Vt SXHV HPSH]DQGR SRU OD GHOLPLWDFLyQ QHJDWLYD VH KDUi UHIHUHQFLD D OD IDOWD GH LGRQHLGDG GH ORV SRVWXODQWHV SDUD GHVHPSHxDU ODV IXQFLRQHV GHO UHSUHVHQWDQWH GHIHQVLYR D OD LQFRPSDWLELOLGDG OHJDO GH TXLHQ HV OODPDGR FRPR WHVWLJR SDUD VHU GHVLJQDGR FRPRUHSUHVHQWDQWH DVt FRPR D ORV SUREOHPDV TXH SRGUtD SODQWHDU OD GHVLJQDFLyQ FRPR UHSUHVHQWDQWH GH TXLHQ HVWi VLHQGR SHUVRQDOPHQWH LQYHVWLJDGR R VH HQFXHQWUD HQFDXVDGR SRU ORV PLVPRVKHFKRVTXHODSHUVRQDMXUtGLFD /D IDOWD GH LGRQHLGDG GH ORV SRVWXODQWHV SDUD DFWXDU FRPR UHSUHVHQWDQWHVGHIHQVLYRV 8QVHFWRUGRFWULQDOSODQWHDODSRVLELOLGDGGHTXHHODSRGHUDPLHQWRSDUDDFWXDUHQHO SURFHVRHQQRPEUHGHODHQWLGDGUHFDLJDHQHOSURSLROHWUDGR(QHVWDOtQHDTXH DERJDSRUODQRQHFHVLGDGGHSHUVRQLILFDUDODHQWLGDGVHSURQXQFLy'(/025$/ *$5&Ë$VHJ~QTXLHQODUHSUHVHQWDFLyQSURFHVDOGHODSHUVRQDMXUtGLFDODRVWHQWDUi VLHPSUHXQSURFXUDGRUVXGLUHFFLyQWpFQLFDXQDERJDGRGHFRQILDQ]DRGHVLJQDGR (QHVWHVHQWLGRDQWHVGHTXHH[LVWLHVHQLQJXQDUHIRUPDSURFHVDOQLYLJHQWHQLSUR\HFWDGDVREUHHO HQMXLFLDPLHQWR GH ODV SHUVRQDV MXUtGLFDV '(/ 025$/ *$5&Ë$ $ ³3HFXOLDULGDGHV GHO MXLFLR RUDO«RE FLW SS SODQWHDED OD SRVLELOLGDG GH TXH SDUD DTXHOORV DFWRV TXH UHTXHUtDQ R DXWRUL]DEDQ OD SUHVHQFLD GHO VXMHWR SDVLYR GHO SURFHVR OD SHUVRQD MXUtGLFD HQ OXJDU GH FRPSDUHFHU REOLJDWRULDPHQWH D WUDYpV GH XQ UHSUHVHQWDQWH RUJiQLFR SXGLHVH HQFRPHQGDU WDOHV DFWXDFLRQHV D FXDOTXLHUSHUVRQDLQFOXVRDVXOHWUDGRDWUDYpVGHXQDSRGHUDPLHQWRad litemHVWDEOHFLpQGRVHFRQWDO DSRGHUDGR XQD UHODFLyQ GH UHSUHVHQWDFLyQ YROXQWDULD (Q OD PLVPD OtQHD 1(,/$ 1(,/$ - 0 La responsabilidad penal ante delitos cometidos por…RE FLW S HQWLHQGH TXH VL WRGRV ORV UHSUHVHQWDQWHVOHJDOHVHVWiQLPSXWDGRVVHSRGUiGHVLJQDUDFXDOTXLHUSHUVRQDTXHVHHQFXHQWUHHQHO SOHQRHMHUFLFLRGHVXVGHUHFKRVFLYLOHVDXQTXHQRSHUWHQH]FDDODVRFLHGDGQLDODFRPSRVLFLyQGHVX FDSLWDOLQFOXVRDODERJDGRVLDFHSWDVHQWDUVHHQHOEDQTXLOORGHORVDFXVDGRV,JXDOPHQWHDIDYRUGH TXHHOOHWUDGRTXHGLULJHODGHIHQVDWpFQLFDSXHGDRVWHQWDUODUHSUHVHQWDFLyQPDWHULDOYROXQWDULDGHOD VRFLHGDG VH SURQXQFLD 02/,1$ 0$16,//$ 0 GHO & 02/,1$ 0$16,//$ / /D UHVSRQVDELOLGDG FULPLQDO GH ODV SHUVRQDV MXUtGLFDV VX VWDWXV SURFHVDO (VSHFLDO FRQVLGHUDFLyQ D ODV PHGLGDVFDXWHODUHVLa Ley Penal. Revista de Derecho Penal, Procesal y Penitenciario, Q~P VHSWLHPEUHRFWXEUH, SSSHQYLVWDGHTXHHQVXRSLQLyQQDGDREVWDDWDOSRVLELOLGDG 215 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GHRILFLR\VXUHSUHVHQWDFLyQPDWHULDOTXLHQOHJDOPHQWHODWHQJDDWULEXLGDELHQSRU QRUPDWLYDRUJiQLFDUHSUHVHQWDFLyQRUJiQLFDELHQSRURWRUJDPLHQWRGHSRGHUHVDWDO ILQ UHSUHVHQWDFLyQ FRQYHQFLRQDO R YROXQWDULD VLQ TXH QDGD LPSLGD TXH HVD UHSUHVHQWDFLyQPDWHULDOYROXQWDULDUHFDLJDHQHOPLVPROHWUDGRTXHGLULJHODGHIHQVD RHQHOPLVPRSURIHVLRQDO±SURFXUDGRUTXHDVXPHODUHSUHVHQWDFLyQSURFHVDO $FXGLHQGR DO GHUHFKR SRVLWLYR TXH QR UHJXOD H[SUHVDPHQWH OD FXHVWLyQ XQ DUJXPHQWR D IDYRU GH OD SRVLELOLGDG GH TXH HO OHWUDGR DVXPD OD UHSUHVHQWDFLyQ GHO HQWHSRGUtDHQFRQWUDUVHHQHODUW(*$GHOFXDOFDEHGHGXFLUTXHHODERJDGR SRGUtDRVWHQWDUODGHQRPLQDGDUHSUHVHQWDFLyQPDWHULDOGHODSHUVRQDMXUtGLFDHQWDQWR TXH QR VXSODQWDUtD DO SURFXUDGRU QL D QLQJ~Q RWUR SURIHVLRQDO VLQR TXH YHQGUtD D DFWXDU HQ OXJDU GHO UHSUHVHQWDQWH OHJDO X RUJiQLFR GH OD HQWLGDG OR FXDO QR HQFXHQWUDHQWDOSUHFHSWRQLQJ~QREVWiFXOR3RUVXSDUWHHODUW/(&LYSDUHFH RSRQHUVH D TXH VHD HO SURFXUDGRU HO TXH RVWHQWH OD UHSUHVHQWDFLyQ GH OD SHUVRQD MXUtGLFD HQ XQD FRPSDUHFHQFLD SHUVRQDO \D TXH VHJ~Q GLVSRQH WDO SUHFHSWR HVWH SURIHVLRQDO QR SXHGH UHDOL]DU ORV DFWRV TXH VHJ~Q OD OH\ GHEDQ HIHFWXDU SHUVRQDOPHQWHORVOLWLJDQWHV(QWRGRFDVRHVWRVDUJXPHQWRVGHGHUHFKRSRVLWLYR QRUHVXOWDQHQDEVROXWRGHWHUPLQDQWHVHQWDQWRTXHQRHVWiQSHQVDQGRHQODDQyPDOD VLWXDFLyQTXHVHGDFXDQGRHOVXMHWRSDVLYRGHOSURFHVRSHQDOGHEHVHUUHSUHVHQWDGR SRUXQWHUFHURGDGRTXHPLHQWUDVVyORSRGtDQUHVXOWDULQFXOSDGDVODVSHUVRQDVItVLFDV YLYDV OD UHJOD JHQHUDO HUD TXH VX FDSDFLGDG QR SRGtD VXSOLUVH \ SRU OR WDQWR ODV UHODFLRQHVGHUHSUHVHQWDFLyQHUDQHQSULQFLSLRDMHQDVDODSDUWHSDVLYDGHOSURFHVR SHQDO 3RU OR TXH D Pt UHVSHFWD HQWLHQGR TXH ORV SRVWXODQWHV QR SXHGHQ GHVHPSHxDU ODV IXQFLRQHV GH GHIHQVD PDWHULDO TXH FRUUHVSRQGHUtDQ DO UHSUHVHQWDQWH GHIHQVLYR /D IDOWDGHGHVLJQDFLyQGHXQVXMHWRGLVWLQWRGHOOHWUDGRSDUDGHVDUUROODUWDOIXQFLyQVH WUDGXFLUtDHQXQDUHQXQFLDDOHMHUFLFLRGHODVIDFXOWDGHVGHDXWRGHIHQVDDVtFRPRDOD SRVLELOLGDG GH UHDOL]DU FLHUWRV DFWRV SHUVRQDOtVLPRV WDOHV FRPR OD SUHVWDFLyQ GH FRQIRUPLGDGFX\DUHDOL]DFLyQYHQGUtDFRQGLFLRQDGDDOFXPSOLPLHQWRGHODFDUJDGH GHVLJQDUDXQUHSUHVHQWDQWHTXHFRPSDUHFLHVHHQQRPEUHGHODHQWLGDGDVtFRPRDOD HIHFWLYDFRPSDUHFHQFLDGHWDOUHSUHVHQWDQWHHVSHFLDOPHQWHGHVLJQDGR (QODPLVPDOtQHDVHVHxDODTXHQRWHQGUtDVHQWLGRTXHHODERJDGRGHFODUDVHFRPR UHSUHVHQWDQWH GH OD VRFLHGDG HQ YLVWD GH OD GHVQDWXUDOL]DFLyQ TXH VXSRQGUtD HQ UHODFLyQFRQODVIXQFLRQHVTXHGHRUGLQDULRVHOHDWULEX\HQDHVWHSURIHVLRQDO< '(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWSS (VWHSUHFHSWRGLVSRQHTXH³el abogado podrá ostentar la representación del cliente cuando no esté reservada por ley a otras profesiones´ '(/025$/*$5&Ë$$³3HFXOLDULGDGHVGHOMXLFLRRUDO«REFLWSS (QHVWHVHQWLGRKD\TXHWHQHUHQFXHQWDWDO\FRPRVRVWLHQH08f2=52-$67El imputado en el proceso…REFLWSTXH³la representación del procurador tiene carácter técnico, es decir, no sirve para completar la falta de capacidad procesal del imputado « La representación del procurador hace referencia al ius postulandi, en modo alguno a la capacidad procesal´ (QHVWHVHQWLGRVRVWHQtD*Ï0(=25%$1(-$(Comentarios a la Ley …REFLW S TXHHQORTXHFRQFLHUQHDOLQFXOSDGRQRVHSDUWHGHXQDFDSDFLGDGTXHSXHGDVXSOLUVH %$1$&/2&+( 3$/$2 - ³/DV GLOLJHQFLDV GH LQYHVWLJDFLyQ UHODWLYDV D OD SHUVRQD MXUtGLFD LPSXWDGD´HQ-%DQDFORFKH3DODR-=DU]DOHMRV1LHWR&*yPH]-DUD'tH]Responsabilidad penal 216 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HV TXH OD UHSUHVHQWDFLyQ GHIHQVLYD VXVWLWXWLYD GH OD DXWRGHIHQVD TXH HQ VX FDVR HMHUFHUtD OD SDUWH SDVLYD GHO SURFHVR SHQDO QR GHEH FRQIXQGLUVH FRQ OD GHIHQVD OHWUDGDQLFRQODUHSUHVHQWDFLyQSURFHVDOQLSRUORWDQWRFRQODIXQFLyQTXHFRQWDO ILQDOLGDG HMHUFHQ ORV DERJDGRV \ SURFXUDGRUHV (VWRV QR VRQ WLWXODUHV GH GHUHFKRV LQFXOSDWRULRVQLVRQSDUWHHQHOSURFHVRGHIRUPDTXHVXDFWXDFLyQGHEHVRPHWHUVH SUHFLVDPHQWHDODVyUGHQHVHLQGLFDFLRQHVGHOUHSUHVHQWDQWHGHIHQVLYR /DLQFRPSDWLELOLGDGSDUDVHUUHSUHVHQWDQWHGHTXLHQHVOODPDGRFRPR WHVWLJR (ODUWELV,,/(&ULPHVWDEOHFHTXHQRVHSRGUiGHVLJQDUFRPRUHSUHVHQWDQWHD TXLHQ KD\D GH GHFODUDU HQ HO MXLFLR FRPR WHVWLJR (VWD LQFRPSDWLELOLGDG UHVSRQGH SRUXQDSDUWHDOSULQFLSLRGHDOWHULGDGTXHLPSLGHTXHXQDPLVPDSHUVRQDDFW~HHQ HOPLVPRSURFHVRFRPRWHVWLJRHLQFXOSDGR\SRURWUDDODLQWHQFLyQGHOOHJLVODGRU GHLPSHGLUTXHODSHUVRQDMXUtGLFDXWLOLFHODGHVLJQDFLyQGHOUHSUHVHQWDQWHFRPRXQ PRGRGHHYLWDUTXHODLQIRUPDFLyQUHOHYDQWHVREUHORVKHFKRVOOHJXHDOSURFHVR /DFLWDGDLQFRPSDWLELOLGDGVXSRQHSRUORWDQWRTXHHOUHSUHVHQWDQWHHVSHFLDOPHQWH GHVLJQDGR SXHGH YHUVH FRQYHUWLGR HQ WHVWLJR HQ DWHQFLyQ D VX FRQRFLPLHQWR GH ORV KHFKRV\DODLQIRUPDFLyQTXHSXHGDVXPLQLVWUDUDODFDXVDREOLJiQGROHGHHVWD IRUPDDGHFODUDUFRQIRUPHDODYHUGDG6HSUHWHQGHGHHVWDIRUPDSUHVHUYDUXQD~WLO IXHQWHGHFRQRFLPLHQWRVREUHORVKHFKRVGHOLFWLYRVLPSLGLHQGRTXHXQGHWHUPLQDGR VXMHWR DO TXH OD DFXVDFLyQ FRQVLGHUD FRQRFHGRU GH GDWRV TXH SRGUtDQ VHUYLU FRPR SUXHED GH FDUJR VH EOLQGH DQWH VXV SUHJXQWDV D WUDYpV GH VX QRPEUDPLHQWR FRPR UHSUHVHQWDQWHGHOHQWH\GLVIUXWDQGRSRUFRQVLJXLHQWHGHOGHUHFKRDQRGHFODUDU(O SUREOHPDHVTXHQRHVWiFODURTXHWDOILQDOLGDGGHSUHVHUYDUDORVWHVWLJRVGHFDUJR VHD VXILFLHQWH SDUD VDFULILFDU HO GHUHFKR GH GHIHQVD GHO HQWH SULYiQGROH GH OD SRVLELOLGDG GH VHU UHSUHVHQWDGR SRU TXLHQ KD VLGR FRQVLGHUDGR FRPR LGyQHR SDUD DVXPLUWDOIXQFLyQ\SRUORWDQWRSDUDHMHUFHUODDXWRGHIHQVDGHODHQWLGDG &RPRWDOUHJODVyORHVWiOHJDOPHQWHSUHYLVWDHQVHGHGHMXLFLRRUDOHVSRVLEOHTXHWDO LQFRPSDWLELOLGDGMXVWLILTXHHQFLHUWRVFDVRVHOFDPELRGHUHSUHVHQWDQWHHQWDQWR TXHVLHOTXHKDDFWXDGRFRPRWDOHQODLQVWUXFFLyQHVOODPDGRSDUDGHFODUDUFRPR WHVWLJRHQHOMXLFLRRUDOWHQGUiOXJDUXQDLQFRPSDWLELOLGDGVREUHYHQLGDTXHREOLJDUtD DODHQWLGDGRELHQDSUHVFLQGLUGHOUHSUHVHQWDQWHRELHQDGHVLJQDUDXQRGLVWLQWR de las personas jurídicas. Aspectos sustantivos y procesales/D/H\0DGULGSSSS +(51È1'(=*$5&Ë$-³3UREOHPDVDOUHGHGRUGHOHVWDWXWRSURFHVDOGH«REFLW (QHVWHVHQWLGR027$%(//2-)³$VSHFWRVSURFHVDOHVGHODUHVSRQVDELOLGDGREFLWS KD GLFKR TXH GH HVWD IRUPD VH HYLWD TXH SXHGD REVWDFXOL]DUVH HO HVFODUHFLPLHQWR GH ORV KHFKRV KXUWiQGRVHLQIRUPDFLyQVREUHORVPLVPRVDOQRPEUDUDUWLILFLRVDPHQWHFRPRUHSUHVHQWDQWHDTXLHQD PHGLGDHLQWHUpVGHOVXMHWRLPSXWDGRFRQYLHQHTXHJXDUGHVLOHQFLR 027$%(//2-)³$VSHFWRVSURFHVDOHVGHODUHVSRQVDELOLGDGREFLWS (Q HVWH RUGHQ GH LGHDV $3$5,&,2 'Ë$= / ³$SUR[LPDFLyQ D ODV PRGLILFDFLRQHV«RE FLW REVHUYDTXHHVWDLQFRPSDWLELOLGDGDERQDODLGHDGHTXHHOUHSUHVHQWDQWHGHVLJQDGRSXHGHVHUGLVWLQWR GHDTXHODOTXHVHUHIHUtDQORVDUWV\/(&ULPSDUDODLQVWUXFFLyQ 217 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 3RURWUDSDUWHWDOLQFRPSDWLELOLGDGTXHSXHGHFRQGLFLRQDUODHVWUDWHJLDGHIHQVLYDGHO HQWHQRVHUiFRQRFLGDKDVWDTXHVHGHWHUPLQHODOLVWDGHWHVWLJRVSURSXHVWRVSRUOD DFXVDFLyQ\DGPLWLGRVSRUHO-XH](QFRQFUHWRVHFRQRFHUiSRFRDQWHVGHLQLFLDUVH ODVVHVLRQHVGHOMXLFLRRUDOFRQHODXWRGHDGPLVLyQGHSUXHEDVGLFWDGRSRUHO-XH]GH OR3HQDODUW/(&ULPORFXDOSXHGHVHUREMHWRGHFUtWLFDHQWDQWRTXHODOH\QR VHRFXSDGHJDUDQWL]DUDOHQWHHOWHPSHVWLYRFRQRFLPLHQWRGHODSRVLFLyQTXHRFXSDQ ORVGLYHUVRVVXMHWRVHQHOSURFHVR (QWUH ODV FUtWLFDV TXH VH KDQ ODQ]DGR HQ UHODFLyQ FRQ HVWD LQFRPSDWLELOLGDG VH KD DGYHUWLGR TXH VH WUDWD GH XQ WH[WR FRQFHELGR PiV FRPR XQ LQVWUXPHQWR SDUD OD DFXVDFLyQTXHFRPRJDUDQWtDGHOHMHUFLFLRGHOGHUHFKRGHGHIHQVD3UXHEDGHHOOR HVTXHWDO\FRPRVHVHxDOyDOWUDWDUHOFRQIOLFWRGHLQWHUHVHVHQHODSGRGHO SUHVHQWH HStJUDIH QR VH HVWDEOHFH QLQJXQD LQFRPSDWLELOLGDG SDUD LPSHGLU TXH ODV SHUVRQDV ItVLFDV LQYHVWLJDGDV R HQFDXVDGDV SRU ORV PLVPRV KHFKRV DFW~HQ FRPR UHSUHVHQWDQWHV GH OD SHUVRQD MXUtGLFD D SHVDU GH TXH HVWR SRGUtD FRPSURPHWHU OD HVWUDWHJLDGHGHIHQVDGHODHQWLGDG3RUVXSDUWHHO3/0$3HUDPiVJDUDQWLVWDHQ HVWH VHQWLGR HQ WDQWR TXH HVWDEOHFtD OD LQFRPSDWLELOLGDG SDUD VHU UHSUHVHQWDQWH GH WRGR DTXHO TXH WXYLHVH DOJXQD LQWHUYHQFLyQ HQ OD SUiFWLFD GH OD SUXHED FRQ OR TXH TXHGDEDQ H[FOXLGRV QR VyOR ORV OODPDGRV WHVWLJRV \ SHULWRV VLQR WDPELpQ ORV FRLPSXWDGRV(VWDQRUPDKDEUtDHYLWDGRHOSUREOHPDGHOFRQIOLFWRGHLQWHUHVHVHQWUH UHSUHVHQWDQWH \ UHSUHVHQWDGR SHUR HO OHJLVODGRU GXUDQWH VX WUDPLWDFLyQ SDUODPHQWDULDOLPLWyWDOLQFRPSDWLELOLGDGDTXLHQWXYLHVHTXHGHFODUDUFRPRWHVWLJR 8QVHFWRUGRFWULQDOSURSRQHLQWHUSUHWDUHODUWELV/(&ULPFRPRLPSRVLELOLGDG GHHOHJLUFRPRUHSUHVHQWDQWHDTXLHQWHQJDREMHWLYDPHQWHODFRQGLFLyQGHWHVWLJR (OSUREOHPDHVODDPSOLWXGGHOWpUPLQRWHVWLJR<HVTXHSXHGHQVHUFRQVLGHUDGRV FRPRWDOWRGRVORVTXHWHQJDQFRQRFLPLHQWRGHORVKHFKRVREMHWRGHOSURFHVR\GHOD SRVLEOH LPSOLFDFLyQ GH OD HQWLGDG HQ ORV PLVPRV VLHPSUH TXH QR GHEDQ VHU OODPDGRV FRPR LPSXWDGRV HQ WDQWR TXH SRVLEOHV UHVSRQVDEOHV GH ORV KHFKRV SRU DFFLyQRSRURPLVLyQHQWDQWRHVUHJODJHQHUDOGHOSURFHVRSHQDOTXHQRSXHGHVHU '23,&2*Ï0(=$//(5-³3URFHVRSHQDOFRQWUDSHUVRQDVMXUtGLFDV«REFLW %2&*&RQJUHVRGHORV'LSXWDGRVGHPDU]RGHQ~PH[SWH '(/025$/*$5&Ë$$Aspectos sustantivos y procesales derivados de la responsabilidad penal de las personas jurídicas3RQHQFLDSUHVHQWDGDDO&XUVRVREUHOD5HVSRQVDELOLGDGSHQDOGHODV SHUVRQDVMXUtGLFDVRUJDQL]DGRFRRUGLQDGDPHQWHSRUHO&*3-GLULJLGRSRU$QWRQLR0DWHRV5RGUtJXH] $ULDV \ -RVp 0DQXHO 6iQFKH] 6LVFDUW FHOHEUDGR HQ 0DGULG ORV GtDV D GH VHSWLHPEUH GH WUDEDMRLQpGLWRS &RPRDILUPDHQFRQVRQDQFLDFRQODGRFWULQDSURFHVDOOD6766DODQ~PGHGH MXOLR5-?)-testigo es la persona física que, sin ser parte en el proceso, es llamada a declarar, según su experiencia personal, acerca de la existencia y naturaleza de unos hechos conocidos con anterioridad al proceso, bien por haberlos presenciado como testigo directo, bien por haber tenido noticia de ellos por otros medios como testigo de referencia7HVWLJRVQRVRQSRUWDQWR QL SXHGHQ VHUOR QXQFD ORV LQYHVWLJDGRV HQFDXVDGRV R DFXVDGRV DPSDUDGRV SRU VX GHUHFKR D QR GHFODUDUFRQWUDVtPLVPRVDUW&(TXHVHH[WLHQGHWDQWRDODVSHFWRGHVXSHUVRQDOLQWHUYHQFLyQ HQXQKHFKRFRPRDODUHDOLGDGGHOKHFKRPLVPR /D /(&LY GHOLPLWD HO FRQWHQLGR GH OD SUXHED GH WHVWLJRV GLVSRQLHQGR TXH ³las partes podrán solicitar que declaren como testigos las personas que tengan noticia de hechos controvertidos relativos a lo que sea objeto del juicio´DUW/(&LY3XHVELHQHQXQSURFHVRSHQDOODFXHVWLyQ ³FRQWURYHUWLGD´ VHUi WDQWR HO KHFKR SXQLEOH FRPR OD SDUWLFLSDFLyQ HQ HO PLVPR GH ORV SRVLEOHV UHVSRQVDEOHVSHQDOHV '23,&2*Ï0(=$//(5-³3URFHVRSHQDOFRQWUDSHUVRQDVMXUtGLFDV«REFLW 218 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD LQWHUURJDGR FRPR WHVWLJR TXLHQ HVWp VLHQGR LQYHVWLJDGR \ SXHGH SRU OR WDQWR WHUPLQDUVLHQGRHQFDXVDGR3RUFRQVLJXLHQWHWDOLQWHUSUHWDFLyQREOLJDUtDDODSHUVRQD MXUtGLFDDQRPEUDUFRPRUHSUHVHQWDQWHDTXLHQHVWXYLHVHVLHQGRLQYHVWLJDGRFRQHO FRQVLJXLHQWH FRQIOLFWR GH LQWHUHVHV R D XQ WHUFHUR VLQ QLQJ~Q FRQRFLPLHQWR GH ORV KHFKRV\SRVLEOHPHQWHDMHQRDODHQWLGDG /R DQWHULRU SRQH GH PDQLILHVWR TXH XQD LQWHUSUHWDFLyQ H[WHQVLYD GH OD QRUPD GH LQFRPSDWLELOLGDGSRGUtDSULYDUDODSHUVRQDMXUtGLFDGHODSRVLELOLGDGGHGLVSRQHUGH XQUHSUHVHQWDQWHHQTXLHQWHQJDODVXILFLHQWHFRQILDQ]D\TXHGLVSRQJDGHXQFLHUWR FRQRFLPLHQWR GH ORV KHFKRV REMHWR GHO SURFHVR IDFWRUHV DPERV TXH GHEHQ FRQVLGHUDUVH QHFHVDULRV SDUD XQ FRUUHFWR HMHUFLFLR GHO GHUHFKR GH GHIHQVD HQ VX IDFHWD GH DXWRGHIHQVD 3UHFLVDPHQWH SRUTXH QR FDEH XQD LQFRPSDWLELOLGDG LQFRQGLFLRQDOTXHGHMDUtDDODUELWULRGHODDFXVDFLyQODGHVLJQDFLyQGHOUHSUHVHQWDQWH GHIHQVLYR GH OD SHUVRQD MXUtGLFD HQFDXVDGD FUHR TXH GHEHUtD H[LVWLU XQ FRQWURO MXGLFLDOVREUHHOOODPDPLHQWRFRPRWHVWLJRGHTXLHQKDVLGRSUHYLDPHQWHGHVLJQDGR FRPR UHSUHVHQWDQWH 'H HVWD IRUPD OD LQFRPSDWLELOLGDG SDUD UHSUHVHQWDU DO HQWH VH FRQGLFLRQDUtD D TXH WDO VXMHWR KXELHUD VLGR DGPLWLGR FRPR WHVWLJR \ QR PHUDPHQWH SURSXHVWR FRPR WDO GHELHQGR HO yUJDQR MXGLFLDO YDORUDU QR VyOR OD OHJDOLGDG OD SHUWLQHQFLD\ODXWLOLGDGGHWDOPHGLRGHSUXHEDVLQRWDPELpQODQHFHVLGDGGHFRQWDU FRQ VX WHVWLPRQLR H[LJLHQGR TXL]iV XQD XWLOLGDG UHIRU]DGD SDUD DGPLWLUOR (Q FDVR FRQWUDULR HO 0) SRGUtD IUXVWUDU OD HVWUDWHJLD GHIHQVLYD GH OD HQWLGDG VLPSOHPHQWH SURSRQLHQGR FRPR WHVWLJR D TXLHQ GXUDQWH OD LQVWUXFFLyQ KXELHVH DFWXDGR FRPR UHSUHVHQWDQWHGHIHQVLYRGHODHQWLGDGLQYHVWLJDGDSURYRFDQGRDGHPiVHOFDPELRGH HVWDWXWRMXUtGLFRSURFHVDOGHWDOVXMHWRTXHWHQGUtDREOLJDFLyQGHDFXGLUDOMXLFLRRUDO \GHGHFODUDUFRQIRUPHDODYHUGDG 6L VH WLHQH HQ FXHQWD TXH XQD HUUyQHD HOHFFLyQ GHO UHSUHVHQWDQWH DVt FRPR ODV OLPLWDFLRQHV HQ VX OLEUH GHVLJQDFLyQ SRGUtDQ DIHFWDU QHJDWLYDPHQWH DO GHUHFKR GH GHIHQVD GHODSHUVRQDMXUtGLFDHQRUGHQDJDUDQWL]DUOH HO DGHFXDGR HMHUFLFLR GH VXV GHUHFKRVSURFHVDOHVVHUiSUHFLVRHQWHQGHUODPHQWDGDLQFRPSDWLELOLGDGOHJDOHQVXV MXVWRV WpUPLQRV OLPLWiQGROD D DTXHOORV FDVRV HQ TXH OD HOHFFLyQ GHO UHSUHVHQWDQWH SUHWHQGD VHU XVDGD IUDXGXOHQWDPHQWH SDUD EORTXHDU LQIRUPDFLyQ 3RU HVR HQWLHQGRTXHVDOYRTXHHO-XH]FRQVLGHUHTXHHOQRPEUDPLHQWRGHXQDGHWHUPLQDGD SHUVRQD FRPR UHSUHVHQWDQWH VH RULHQWD SULQFLSDOPHQWH D EOLQGDU GH IRUPD IUDXGXOHQWDVXFRQRFLPLHQWRVREUHORVKHFKRVDQWHODDFXVDFLyQVLQTXHH[LVWDXQD MXVWLILFDFLyQ REMHWLYD \ UD]RQDEOH SDUD TXH WDO SHUVRQD DFW~H SRU FXHQWD GHO HQWH GHEHUi LQDGPLWLU OD SURSRVLFLyQ FRPR WHVWLJR GH TXLHQ KD YHQLGR DFWXDQGR FRPR UHSUHVHQWDQWHGHOHQWHHQODVIDVHVSUHYLDVGHOSURFHVR (QODE~VTXHGDGHXQDSRVLFLyQGHHTXLOLEULRVHHQWLHQGHTXHUHDFFLRQDUDQWHSRVLEOHV IUDXGHVGLULJLGRVDOEORTXHRLQIRUPDWLYRGHODLQVWUXFFLyQHVUD]RQDEOH6LQHPEDUJR VH GHEH HYLWDU SRQHU HQ PDQRV GH OD )LVFDOtD XQD IDFXOWDG GH YHWR DQWLFLSDGR TXH LPSLGDTXHHOUHSUHVHQWDQWH³QDWXUDO´GHODSHUVRQDMXUtGLFD\DVHDHOSUHVLGHQWHGHOD PLVPD R HO GLUHFWRU GHO VLVWHPD GH FXPSOLPLHQWR SXHGD UHSUHVHQWDUOD HQ HO *$6&Ï1,1&+$867,)Proceso penal y persona…REFLWS '23,&2*Ï0(=$//(5-³3URFHVRSHQDOFRQWUDSHUVRQDVMXUtGLFDV«REFLW 219 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SURFHGLPLHQWR(QODPLVPDOtQHDVHOODPDODDWHQFLyQVREUHODDIHFWDFLyQGHORV GHUHFKRV D JXDUGDU VLOHQFLR D QR GHFODUDU FRQWUD Vt PLVPR \ D QR FRQIHVDUVH FXOSDEOH HQ WDQWRTXHVLORVPLVPRVWLHQHQDOJ~Q VLJQLILFDGR QR SXHGH SHUPLWLUVH TXHVHDQGHVDFWLYDGRVPHGLDQWHXQPHUROODPDPLHQWRGHXQVXMHWRFRPRWHVWLJR (Q HVWH VHQWLGR OD GRFWULQD KD DGYHUWLGR TXH HV QHFHVDULR LQWHUSUHWDU WDO LQFRPSDWLELOLGDG UHVWULQJLpQGROD D HYLWDU HO IUDXGH HQ OD RFXOWDFLyQ GH LQIRUPDFLyQ UHOHYDQWH $Vt PLVPR FRPR QRUPD DQWLIUDXGH OD HQWLHQGH '23,&2 *Ï0(= $//(5 TXLHQ SURSRQH XQD LQWHUSUHWDFLyQ TXH DWLHQGD D OD HYLWDFLyQ GH IUDXGHV SURFHVDOHVDUWV/23-/(&WHQGHQWHVDEORTXHDUODLQYHVWLJDFLyQSHQDO QRPEUDQGRFRPRUHSUHVHQWDQWHVDSHUVRQDVTXHWLHQHQFRQRFLPLHQWRGHORVKHFKRV\ DORVTXHVHUtDLUUD]RQDEOHFRQVLGHUDUUHSUHVHQWDQWHVSRUHMHPSORXQHPSOHDGRTXH SUHVHQFLyORVKHFKRVRXQFXDGURPHGLRVLQQLQJXQDUHVSRQVDELOLGDGHQODGLUHFFLyQ GH OD HPSUHVD R HQ OD XQLGDG HQ OD TXH VH FRPHWLy HO GHOLWR QL HQ HO RUJDQLVPR HQFDUJDGRGHYLJLODUHOIXQFLRQDPLHQWRGHOVLVWHPDGHSUHYHQFLyQ(QGHILQLWLYDVH WUDWDUtDQ GH SHUVRQDV TXH QR YHQGUtDQ QDWXUDOPHQWH OODPDGDV D UHSUHVHQWDU D OD SHUVRQDMXUtGLFDSRUQRWHQHUQLHOSHVRLQVWLWXFLRQDOSDUDHOORQLXQDSRVLFLyQTXH OHVSHUPLWDSRGHUGHFODUDUFRQVROYHQFLDVREUHVLODHPSUHVDKDFXPSOLGRRQRFRQ ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO D ORV TXH VH UHILHUH HO DUW ELV &3 &RQ HVWH REMHWR VH VRVWLHQH TXH HO yUJDQR MXGLFLDO GHEHUtD GH SRQGHUDU OD HYHQWXDO SURSRVLFLyQ DEXVLYD GH HVWH PHGLR SUREDWRULR GDGR TXH VL VH DGPLWH FRPR WHVWLILFDO OD GHFODUDFLyQ GH XQD SHUVRQD UD]RQDEOHPHQWH OODPDGD D UHSUHVHQWDU D OD SHUVRQD MXUtGLFD \ D GHFODUDU HQ VX QRPEUH VH HVWDUtD DIHFWDQGR VHULDPHQWH DO GHUHFKR GH GHIHQVD GH OD HQWLGDG$Vt SRU HMHPSOR VL VH OODPD FRPR WHVWLJR DO GLUHFWLYRFX\DFRPSHWHQFLDVHDSUHFLVDPHQWHHOFRQWUROODYLJLODQFLDRFXPSOLPLHQWR HQHOiPELWRGRQGHVXSXHVWDPHQWHWXYROXJDUHOGHOLWR±SRUHMHPSORDXQPLHPEUR GHODFRPLVLyQGHDXGLWRUtDDOGLUHFWRUILQDQFLHURRDOcompliance officer HWF±HVWR SRGUtD VXSRQHU SULYDU D OD SHUVRQD MXUtGLFD GHO PHGLR PiV UD]RQDEOH \ QDWXUDO GH HMHUFHUODDXWRGHIHQVD,JXDOPHQWHVLHQXQDHPSUHVDFRQXQQ~FOHRUHGXFLGRGH SHUVRQDV WRGDV VRQ OODPDGDV FRPR WHVWLJRV R LQFOXVR HQ XQD HQWLGDG GH PD\RU WDPDxR VRQ OODPDGRV D GHFODUDU HQ WDO FDOLGDG WRGRV ORV DGPLQLVWUDGRUHV R UHSUHVHQWDQWHV OD QHFHVLGDG GH GHVLJQDU FRPR UHSUHVHQWDQWH GHIHQVLYR D XQ WHUFHUR DMHQRDODHQWLGDGSRGUtDFRQYHUWLUVXVGHFODUDFLRQHV\VXLQWHUYHQFLyQHQHOSURFHVR ËGHP ËGHP $Vt*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWSVRVWLHQHTXHDXQTXHHO REMHWLYR GHO SUHFHSWR QR HV GHO WRGR FODUR SRQLpQGROR HQ FRQH[LyQ FRQ HO SiUUDIR SUHFHGHQWH TXH UHFRQRFH DO UHSUHVHQWDQWH GH OD SHUVRQD MXUtGLFD HO GHUHFKR D JXDUGDU VLOHQFLR \ D QR FRQIHVDUVH FXOSDEOH VH SRGUtD HQWHQGHU TXH VH SUHWHQGH HYLWDU FRQHOORel fraudeTXH VXSRQGUtD TXH OD SHUVRQD MXUtGLFD SXGLHVH HOXGLU XQD GHFODUDFLyQ WHVWLILFDO LQFULPLQDWRULD SRU OD YtD GH GHVLJQDU FRPR UHSUHVHQWDQWHSRUWDQWRFRQGHUHFKRDJXDUGDUVLOHQFLRDOWHVWLJRGHFDUJREiVLFRODFXUVLYDHVPtD '23,&2*Ï0(=$//(5 - ³3URFHVR SHQDO FRQWUDSHUVRQDVMXUtGLFDV«RE FLW 7DPELpQ RSWD SRULQWHUSUHWDUODGLVSRVLFLyQDODOX]GHOIUDXGHSURFHVDO//25(17(6È1&+(=$5-21$0³/D SHUVRQDMXUtGLFDHQHOSURFHVR«REFLWSS 520$9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas…REFLWS '23,&2*Ï0(=$//(5-³3URFHVRSHQDOFRQWUDSHUVRQDVMXUtGLFDV«REFLW &IUËGHP 220 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HQPHURVWUiPLWHVYDFtRVGHFRQWHQLGRSURFHVDO\JDUDQWtVWLFR'HOPLVPRPRGRVL OD HQWLGDG RSWD SRU SUHGLVSRQHU HQ ORV HVWDWXWRV TXLHQ VHUi HO UHSUHVHQWDQWH HQ HO SURFHVR HVWR HQ SULQFLSLR GHEHUtD FRQVWLWXLU XQ LPSHGLPHQWR SDUD TXH WDO VXMHWR SXGLHVHVHUOODPDGRFRPRWHVWLJR /D VHxDODGD LQFRPSDWLELOLGDG HQWUH TXLHQ HV GHVLJQDGR SDUD UHSUHVHQWDU DO HQWH \ OODPDGR SDUD GHFODUDU FRPR WHVWLJR VH SUHYp VyOR HQ OD IDVH GH MXLFLR RUDO VL ELHQ SRGUtD DQWLFLSDUVH D OD IDVH GH LQVWUXFFLyQ PRPHQWR HQ HO TXH OD HQWLGDG UHVXOWD UHTXHULGDSRUYH]SULPHUDSDUDGHVLJQDUDXQUHSUHVHQWDQWH(QHVWHVHQWLGRVHKD GLFKR TXH HO LQVWUXFWRU GHEHUi YDORUDU a priori OD DGPLVLELOLGDG GHO UHSUHVHQWDQWH SURSXHVWRSRUODSHUVRQDMXUtGLFDGDQGRDSOLFDFLyQDODUW/23-HOFXDOGLVSRQH TXH ORV -X]JDGRV \ 7ULEXQDOHV UHFKD]DUiQ IXQGDGDPHQWH ODV SHWLFLRQHV TXH VH IRUPXOHQ FRQ PDQLILHVWR DEXVR GH GHUHFKR R HQWUDxHQ IUDXGH 6LQ HPEDUJR HVWD FRQFOXVLyQQRHVXQiQLPH\KD\TXLHQFRQVLGHUDTXHWDOSURKLELFLyQQRVHDSOLFDHQ IDVH GH LQVWUXFFLyQ SRUTXH D~Q QR VH KD FRQFUHWDGR TXLHQHV KDQ GH GHFODUDU FRPR WHVWLJRV\DGHPiVSRUTXHODSURKLELFLyQOHJDOVHSUHYpWDQVyORHQVHGHGHMXLFLR RUDOVHxDOiQGRVHDGHPiVTXHTXLHQKD\DGHGHFODUDUFRPRWHVWLJRen el juicioQR SXHGHVHUGHVLJQDGRFRPRUHSUHVHQWDQWHa estos efectos DUWELV,,/(&ULP (QWDOFDVRVLODSURKLELFLyQVHOLPLWDDOUHSUHVHQWDQWHGHVLJQDGRSDUDDFWXDUSRUOD HQWLGDG HQ HO MXLFLR RUDO HVWR WLHQH XQD FRQVHFXHQFLD SUiFWLFD FODUD OD SHUVRQD MXUtGLFD KDEUi GH HVSHUDU D FRQRFHU OD OLVWD GH WHVWLJRV SURSXHVWRV SRU ODV SDUWHV DFXVDGRUDV \ DGPLWLGRV SRU HO WULEXQDO DQWHV GH FRQILUPDU FRPR UHSUHVHQWDQWH D TXLHQORKXELHUDVLGRKDVWDHVHPRPHQWR 1RHVWiFODURTXHWDOSUHYLVLyQQRMXHJXHQLQJ~QSDSHOHQODLQVWUXFFLyQHQWDQWRTXH OD VROXFLyQ FRQWUDULD FRQGXFLUtD D TXH OD PLVPD SHUVRQD GHFODUDVH HQ HO SURFHVR GHVHPSHxDQGR GRV SDSHOHV GLVWLQWRV \ VXMHWR SRU OR WDQWR D GLIHUHQWHV HVWDWXWRV MXUtGLFRV OR TXH GLILFXOWDUtD OD YDORUDFLyQ GH VXV LQWHUYHQFLRQHV D HIHFWRV SUREDWRULRV 6L VH DGPLWH TXH HO -XH] SXHGH OODPDU FRPR WHVWLJR GXUDQWH OD &IUËGHP (QHVWDOtQHDHQ,WDOLDHQUHODFLyQFRQODLQFRPSDWLELOLGDGGHOLPSXWDGRSDUDUHSUHVHQWDUDOHQWH 9$55$62 * ³/D SDUWHFLSD]LRQH H O DVVLVWHQ]D GHOOH SHUVRQD JLXULGLFKH GHOOH VRFLHWj H GHOOH DVVRFLD]LRQLQHOSURFHGLPHQWRSHQDOH´HQ$$99La responsabilità amministrativa degli enti,SVRD 0LOiQSSSSVRVWLHQHTXHQRH[LVWHQLQJXQDUD]yQSDUDQRH[WHQGHUODUHJOD GH OD LQFRPSDWLELOLGDG D OD LQYHVWLJDFLyQ SUHOLPLQDU \D TXH HO FRQIOLFWR GH LQWHUHVHV VXE\DFHQWH HV DFWXDOGHVGHHOSULQFLSLR'HKHFKRVHDUJXPHQWDTXHHVSUHFLVDPHQWHHQODIDVHGHLQYHVWLJDFLyQHQ OD TXH VH GHVDUUROODQ \ DFW~DQ ODV HVWUDWHJLDV GHIHQVLYDV PiV FRQVLVWHQWHV H LQFOXVR VH UHDOL]DQ DFWXDFLRQHVSURFHVDOHVTXHSXHGHQDVXPLUYDORUSUREDWRULRSOHQRHQHOMXLFLR\HQODFRQIRUPLGDG 520$9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas…REFLWS ,JXDOPHQWH 027$ %(//2 - ) ³$VSHFWRV SURFHVDOHV GH OD UHVSRQVDELOLGDGRE FLW S VH PXHVWUDDIDYRUGHHQODPHGLGDGHORSRVLEOHDGHODQWDUHOMXHJRGHODLQFRPSDWLELOLGDGDODIDVHGH LQVWUXFFLyQ //25(17(6È1&+(=$5-21$0³/DSHUVRQDMXUtGLFDHQHOSURFHVR«REFLWS(QHO PLVPR VHQWLGR 025$/(6 *$5&Ë$ 2 ³/D SHUVRQD MXUtGLFD DQWH HO 'HUHFKR«RE FLW S HQWLHQGH TXH OD UHVWULFFLyQ HQ OD IDVH LQLFLDO SRGUtD QR WHQHU VHQWLGR SXHV VDOYR ODV SHUVRQDV TXH SXGLHUDQVHUVHxDODGDVHQODGHQXQFLDRTXHUHOODFRPRWHVWLJRVORUD]RQDEOHHVTXHHOGHYHQLUPLVPR GH OD LQVWUXFFLyQ YD\D UHTXLULHQGR D FXiQWDV SHUVRQDV SXHGDQ DUURMDU OX] VREUH ORV KHFKRV R ORV SDUWtFLSHVHQORVPLVPRV *$6&Ï1,1&+$867,)Proceso penal y persona…REFLWS 2WURWDQWRFDEHGHFLUGHTXLHQKDGHFODUDGRFRPRUHSUHVHQWDQWHHQODLQVWUXFFLyQ\SRVWHULRUPHQWH HVOODPDGRFRPRWHVWLJRSDUDODYLVWDRUDORDODLQYHUVD'LItFLOPHQWHSRGUtDQSRQHUVHGHUHOLHYHODV 221 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO LQVWUXFFLyQ D TXLHQ KD VLGR GHVLJQDGR FRPR UHSUHVHQWDQWH HO VXMHWR GHFODUDUtD HQ WDQWR TXH WHVWLJR VXMHWR D ORV GHEHUHV GH FRODERUDFLyQ \ YHUDFLGDG SURSLRV GH WDO FRQGLFLyQ DUWV /(&ULP \ HQ FXDQWR UHSUHVHQWDQWH GHO HQWH DVLVWLGR GHO GHUHFKRDQRGHFODUDUDUWELV/(&ULPFRQORTXHVXIXQFLyQDXWRGHIHQVLYDVH YDFLDUtDGHFRQWHQLGR3RUHVRHQPLRSLQLyQHO-XH]GH,QVWUXFFLyQHQFRKHUHQFLD FRQ OR GLFKR KDVWD DKRUD QR GHEHUtD OODPDU FRPR WHVWLJR D TXLHQ \D KD VLGR GHVLJQDGR FRPR UHSUHVHQWDQWH GH OD HQWLGDG HQFDXVDGD VLQ SHUMXLFLR GH TXH VL DSUHFLD IUDXGH GH OH\ HQ VX GHVLJQDFLyQ VH LQIRUPH D OD HQWLGDG GH TXH WDO VXMHWR SRGUtD SHUGHU VX HVWDWXV GH UHSUHVHQWDQWH VL HV SURSXHVWR \ DGPLWLGR FRPR WHVWLJR SDUD HO MXLFLR RUDO DEULpQGRVH OD SRVLELOLGDG SDUD OD SHUVRQD MXUtGLFD LQFXOSDGD GH SURFHGHUDGHVLJQDUDXQQXHYRUHSUHVHQWDQWHGHIHQVLYR\DHQIDVHGHLQVWUXFFLyQR PiVDGHODQWHSDUDHODFWRGHOMXLFLRRUDO /D SRVLEOH DFWXDFLyQ FRPR UHSUHVHQWDQWH GHIHQVLYR GHO VXMHWR SHUVRQDOPHQWHLQYHVWLJDGRRHQFDXVDGRSRUORVPLVPRVKHFKRV $ SHVDU GHO VLOHQFLR OHJDO SDUHFH H[LVWLU XQ SULQFLSLR GH DFXHUGR HQ OD GRFWULQD HQ WRUQR D QR SHUPLWLU TXH HO UHSUHVHQWDQWH TXH HVWi VLHQGR LQYHVWLJDGR R TXH VH HQFXHQWUD SHUVRQDOPHQWH HQFDXVDGR VHD TXLHQ GHFODUH \ DFW~H HQ HO SURFHVR HQ QRPEUHGHODHQWLGDG(QHVWHVHQWLGRVHHQWLHQGHTXHODLPSXWDFLyQGHOLQGLYLGXR HVPRWLYRVXILFLHQWHSDUDGHVFDUWDUab initio ODSRVLELOLGDGGHTXHHOPLVPRDFW~HR GHFODUH HQ QRPEUH GH OD SHUVRQD MXUtGLFD HQ HO VHQR GHO SURFHVR /D OyJLFD TXH VXE\DFHDHVWDLQWHUSUHWDFLyQUDGLFDHQODWXWHODGHORVLQWHUHVHVGHORVDFFLRQLVWDVR GH WHUFHURV YLQFXODGRV D OD SHUVRQD MXUtGLFD shareholders R stakeholders HQ OD JDUDQWtD GHO GHUHFKR GH OD SHUVRQD MXUtGLFD D XQD GHIHQVD HIHFWLYD DVt FRPR HQ HO PHMRUDFHUFDPLHQWRDODYHUGDG /RV TXH DERJDQ SRU WRPDU HQ FRQVLGHUDFLyQ HVH FRQIOLFWR GH LQWHUHVHV D OD KRUD GH GHWHUPLQDUTXLpQSRGUtDRPiVELHQTXLpQQRYDOGUtDSDUDUHSUHVHQWDUORVLQWHUHVHV GHIHQVLYRVGHODHQWLGDGHQHOSURFHVRVHxDODQTXHQRHVQHFHVDULRTXHHOFRQIOLFWR VHD DFWXDO VLQR TXH OD UHJOD TXH VROXFLRQH WDO HYHQWXDOLGDG GHEH VHU GH QDWXUDOH]D FRQWUDGLFFLRQHV HQWUH VXV GRV GHFODUDFLRQHV SRUTXH HQ FDGD XQD GH HOODV GHFODUDUtD FRQ HVWDWXWR MXUtGLFRSURFHVDOGLVWLQWR (Q HVWH VHQWLGR VRVWLHQH 3257$/ 0$158%,$ - ³(O HQMXLFLDPLHQWR SHQDO GH«RE FLW TXH SHVH DO VLOHQFLR GHO OHJLVODGRU HQ HO SURFHVR SHQDO H[LVWH LQFRPSDWLELOLGDG SDUD TXH HO LPSXWDGR DVXPD OD UHSUHVHQWDFLyQ GHO HQWH FRLPSXWDGR /DV UD]RQHV TXH HVJULPH HO DXWRU SDUD MXVWLILFDU WDO LQFRPSDWLELOLGDGVRQHQSULPHUOXJDUTXHVHYHGDUtDDOyUJDQRLQVWUXFWRUODSRVLELOLGDGGHUHDOL]DUOD GLOLJHQFLDGHFDUHR\HQVHJXQGRTXHUHVXOWDUtDFRQWUDULRDOGHUHFKRGHGHIHQVDTXHXQPLVPRVXMHWR XVDVHGHPDQHUDHILFLHQWHHOGHUHFKRDOD~OWLPDSDODEUDFRPRDFXVDGR\FRPRUHSUHVHQWDQWHGHOD SHUVRQDMXUtGLFDDFXVDGD &IU %$-2 )(51È1'(= 0 *Ï0(=-$5$ 'Ë(= & ³'HUHFKRV SURFHVDOHV IXQGDPHQWDOHV«RE FLW S (Q HVWD OtQHD 3257$/ 0$158%,$ - ³(O HQMXLFLDPLHQWR SHQDO GH«RE FLW WDPELpQ KD VHxDODGR TXH HO GHUHFKR GH GHIHQVD VH SRGUtD OOHJDU D VXE\XJDU \ D KDFHU LQHILFD]HQSHUMXLFLRGHORVstakeholders,VLHOUHSUHVHQWDQWHRDGPLQLVWUDGRUDVXPHODUHSUHVHQWDFLyQ HVSHFtILFDGHOHQWHHQHOPLVPRSURFHVRHQTXHHVWiVLHQGRLQYHVWLJDGRSRUVXDFWXDFLyQHQEHQHILFLR GHpVWH 222 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SURILOiFWLFD HV GHFLU TXH GHEH SUHYHQLU OD PHUD SRVLELOLGDG GH VX DSDULFLyQ VLQ HVSHUDU D TXH HQ HO GHVHPSHxR GH VX IXQFLyQ FRPR UHSUHVHQWDQWHGHODHQWLGDGVH REVHUYHQ DFWXDFLRQHV FRQWUDULDV DO LQWHUpV VRFLDO R SHUMXGLFLDOHV SDUD OD SRVLFLyQ SURFHVDOGHOHQWH$KRUDELHQKD\TXHWHQHUHQFXHQWDTXHODLQFRPSDWLELOLGDGSXHGH VXUJLU a posteriori GH IRUPD VREUHYHQLGD GH WDO PDQHUD TXH TXLHQ HQ SULQFLSLR SXHGH DSDUHFHU FRPR UHSUHVHQWDQWH GH OD HQWLGDG SRGUtD WHUPLQDU SHUVRQDOPHQWH LPSXWDGR OR FXDO SRGUtD OOHJDU D LQKDELOLWDUOH DXWRPiWLFDPHQWH FRPR UHSUHVHQWDQWH GHODSHUVRQDMXUtGLFDIRU]DQGRHQWDOFDVRXQFDPELRGHUHSUHVHQWDQWH $VtORSUHVFULEHQHQWUHRWURVORVRUGHQDPLHQWRVLWDOLDQRDXVWULDFR\VXL]R(QHVWH VHQWLGR HQ ,WDOLD VH H[FOX\H ex lege DO UHSUHVHQWDQWH OHJDO ³LPSXWDGR´ SDUD OD UHSUHVHQWDFLyQ GHIHQVLYD GHO HQWH HQ HO SURFHVR SHQDO DUW ' /JV (Q $XVWULD VH GLVSRQH TXH VL WRGRV ORV UHSUHVHQWDQWHV ad extra VRQ VRVSHFKRVRV GH KDEHUFRPHWLGRHOGHOLWRHOWULEXQDOGHVLJQDGHRILFLRDXQGHIHQVRUDUW9E9* 0LHQWUDV TXH HQ 6XL]D VH HVWDEOHFH TXH VL VH LQLFLD XQD LQYHVWLJDFLyQ IUHQWH DO UHSUHVHQWDQWH GHVLJQDGR SRU HO PLVPR GHOLWR X RWUR FRQH[R OD HPSUHVD SXHGH GHVLJQDUDRWURHQXQSOD]RUD]RQDEOH\VLQRORKDFHTXLHQGLULJHHOSURFHGLPLHQWR GHVLJQDUiDXQUHSUHVHQWDQWHFRQSRGHUHVLOLPLWDGRVHQDVXQWRVFLYLOHVRDXQWHUFHUR LGyQHR SDUD GHVHPSHxDU WDO IXQFLyQ DUW &33 VXL]R 3RU VX SDUWH OD OHJLVODFLyQ IUDQFHVD VHxDOD TXH FXDQGR HO SURFHGLPLHQWR VH GLULMD FRQWUD HO UHSUHVHQWDQWH OHJDO GH OD HQWLGDG pVWH SXHGH VROLFLWDU DO SUHVLGHQWH GHO 7ULEXQDO GH *UDQ ,QVWDQFLD TXH GHVLJQH XQ PDQGDWDULR MXGLFLDO SDUD UHSUHVHQWDU D OD SHUVRQD PRUDODUW&33IUDQFpV6LELHQGHOWHQRUOLWHUDOGHODOH\VHGHVSUHQGHTXHOD VROLFLWXGGHQRPEUDPLHQWRGHXQPDQGDWDULRMXGLFLDOHVIDFXOWDWLYDODMXULVSUXGHQFLD IUDQFHVDOHKDDWULEXLGRFDUiFWHUREOLJDWRULR 6LQHPEDUJRHQ(VSDxDDQWHODDXVHQFLDGHXQDSUHVFULSFLyQOHJDOHQHVWHVHQWLGR SDUWHGHODGRFWULQDVRVWLHQHTXHHO-XH]QRVHHQFRQWUDUtDIDFXOWDGRSDUDLPSHGLUTXH VHD XQ FRLPSXWDGR SRU ORV PLVPRV KHFKRV HO TXH UHSUHVHQWH D OD HQWLGDG (Q HVWH VHQWLGR VH VRVWLHQH TXH QR KD\ XQ DUJXPHQWR QRUPDWLYR FODUR SDUD H[FOXLU FRPR UHSUHVHQWDQWHGHODSHUVRQDMXUtGLFDDODSHUVRQDItVLFDFRLPSXWDGDFDELHQGRHVSHUDU TXH VHD OD SURSLD HQWLGDG OD TXH HYLWH OD VLWXDFLyQ GH FRQIOLFWR GHVLJQDQGR FRPR UHSUHVHQWDQWHDXQVXMHWRDMHQRDODLQYHVWLJDFLyQSHQDO(VWDDUJXPHQWDFLyQTXH MXVWLILFDODDXVHQFLDGHQRUPDDILUPDQGRTXHDOOtGRQGHSXHGDVXUJLUXQFRQIOLFWRGH HVWHWLSRVHUiODSURSLDHQWLGDGODHQFDUJDGDGHGHFLGLUVLWDOFRQIOLFWROHDIHFWD\HQ VX FDVR UHVROYHUOR GHVLJQDQGR D XQ QXHYR UHSUHVHQWDQWH PHUHFH XQD FUtWLFD GH SULQFLSLRHQWDQWRTXHROYLGDTXHHQHOFDVRFRQFUHWRHOUHSUHVHQWDQWH\ODHQWLGDG SXHGHQ VHU D HIHFWRV SUiFWLFRV HO PLVPR LQGLYLGXR TXH HYLGHQWHPHQWH QR HV %$-2 )(51È1'(= 0 *Ï0(=-$5$ 'Ë(= & ³'HUHFKRV SURFHVDOHV IXQGDPHQWDOHV«RE FLWS 027$%(//2-)³$VSHFWRVSURFHVDOHVGHODUHVSRQVDELOLGDGREFLWS 6REUHHVWDSRVLELOLGDGUHSDUD*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWSS UHFRJLHQGRODVGLYHUVDVVROXFLRQHVTXHRIUHFHHO'HUHFKRH[WUDQMHUR 67()$1,*/(9$66(85*%28/2&%Procédure pénale, HG'DOOR]3DULV PDUJSQRWD *$6&Ï1,1&+$867,)Proceso penal y persona…REFLWS(QODPLVPDOtQHDVRVWLHQH %$1$&/2&+(3$/$2-³/DLPSXWDFLyQGHODSHUVRQDMXUtGLFD«REFLWSSTXHHVOD HQWLGDG OD TXH GHEH DVXPLU HO ULHVJR GH FRQIOLFWR GH LQWHUHVHV GHVLJQDQGR OLEUHPHQWH D VX UHSUHVHQWDQWH 223 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO UHVJXDUGRDOJXQRFRQWUDVXSURSLRDEXVR(QHVWHVHQWLGRVHDILUPDTXHFXDQGRORV LQWHUHVHV GH OD HQWLGDG VRQ UHSUHVHQWDGRV VLQ FRQWUDSHVR QL FRQWURO SRU TXLHQ WLHQH LQWHUHVHVFRQWUDSXHVWRVDORVVX\RVHO~QLFRUHPHGLRSDUDHOSUREOHPDHVODUHPRFLyQ GHOUHSUHVHQWDQWHGHVGHIXHUD &RPR MXVWLILFDFLyQ GH OD UHJXODFLyQ HVSDxROD FDEH UHSDUDU HQ TXH HVH SRWHQFLDO FRQIOLFWR GH LQWHUHVHV QR VLHPSUH WLHQH TXH PDWHULDOL]DUVH 'H KHFKR VHUiQ PXFKRV ORVFDVRVHQORVTXHQRVHSURGXFLUiXQYHUGDGHURFRQIOLFWRHQWUHODSHUVRQDItVLFD\ OD SHUVRQD MXUtGLFD FRLPSXWDGDV HQ OD PHGLGD HQ TXH DPERV VXMHWRV RSWHQ SRU OD PLVPD HVWUDWHJLD GHIHQVLYD R QR H[LVWD YHUGDGHUD DOWHULGDG HQWUH HOORV (Q GHILQLWLYD QR FDEH GHVFDUWDU a priori OD SRVLELOLGDG GH TXH ORV LQWHUHVHV GH DPERV FRLPSXWDGRV VH HQFXHQWUHQ DOLQHDGRV $Vt SXHV HV SRVLEOH TXH DPERV VXMHWRV SUHWHQGDQGHVDUUROODUODPLVPDHVWUDWHJLDGHIHQVLYD\TXHSRUORWDQWRODHQWLGDGQR WHQJD LQWHUpV HQ GHVLJQDU D XQ UHSUHVHQWDQWH SURSLR \ GLVWLQWR GH TXLHQ HVWi VLHQGR SHUVRQDOPHQWHLQYHVWLJDGRRKDUHVXOWDGRHQFDXVDGRSRUORVPLVPRVKHFKRVTXHVHOH LPSXWDQDHOOD3RUORWDQWRSDUHFHTXHVyORFXDQGRVHGpXQDHIHFWLYDFRQWUDSRVLFLyQ GH LQWHUHVHV GHIHQVLYRV GHEHUtDQ TXHGDU LPSHGLGRV HO OHJDO UHSUHVHQWDQWH R HO GLUHFWLYR SHUVRQDOPHQWH LPSXWDGRV SDUD DVXPLU OD SRVLFLyQ SURFHVDO GH UHSUHVHQWDQWHGHODSHUVRQDMXUtGLFD $ PD\RU DEXQGDPLHQWR FDEUtD SODQWHDUVH VL HQ DOJ~Q FDVR HQWUDUtD GHQWUR GH ODV IDFXOWDGHV GHO MX]JDGRU VHSDUDU GH VX IXQFLyQ DO UHSUHVHQWDQWH SHUVRQDOPHQWH HQFDXVDGRRTXHHVWiVLHQGRLQYHVWLJDGRSRUORVPLVPRVKHFKRVXRWURVFRQH[RV3RU HMHPSORVLWDOVXMHWRGHVDUUROODVHHQHOPDUFRGHOSURFHVRXQSDSHOPiVSUy[LPRDO GH DFXVDGRU TXH DO GH GHIHQVRU VLWXDFLyQ TXH GHVGH OXHJR GHEHUtD SRQHUVH HQ FRQRFLPLHQWR GH ORV yUJDQRV GH OD HQWLGDG \ GH VX OHWUDGR 3XHV ELHQ FUHR TXH HO -XH] VyOR HQ FDVRV H[WUHPRV SRGUtD LPSHGLU DO UHSUHVHQWDQWH HVSHFLDOPHQWH GHVLJQDGRFRQWLQXDUFRQVXIXQFLyQGHUHSUHVHQWDQWHHQHOSURFHVRHQWDQWRTXHQR FDEH GHVFDUWDU TXH WDO UHSUHVHQWDQWH HVWp VLPSOHPHQWH PDQWHQLHQGR XQD DFWLWXG FRODERUDWLYD GHOLEHUDGDPHQWH DGRSWDGD HQ HO VHQR GH OD SHUVRQD MXUtGLFD FRPR HVWUDWHJLDSURFHVDO(QWDOVXSXHVWRORTXHVtSRGUtDKDFHUHO-XH]VHUtDQRPEUDUDXQ LQWHUYHQWRU MXGLFLDO FRPR PHGLGD FDXWHODU HQ GHIHQVD GH ORV LQWHUHVHV GH ORV WUDEDMDGRUHVRDFUHHGRUHV (Q GHILQLWLYD FRQVLGHUR TXH FRQ OD UHJXODFLyQ DFWXDOPHQWH YLJHQWH VL OD HQWLGDG GHFLGH TXH VHD VX UHSUHVHQWDQWH OHJDO D SHVDU GH HQFRQWUDUVH SHUVRQDOPHQWH LQYHVWLJDGRRHQFDXVDGRTXLHQDFW~HSRUHOODHQHOSURFHVRHO-XH]HQSULQFLSLRQR SRGUtD LPSHGLUOR 1R H[LVWH XQD EDVH OHJDO SDUD HOOR \ OD DOWHUQDWLYD HV SULYDU D OD SHUVRQDMXUtGLFDGHVXVSRVLELOLGDGHVGHDXWRGHIHQVD HQ WDQWRTXHODOHJLVODFLyQQR SUHYp QLQJ~Q PHFDQLVPR MXGLFLDO GH VXVWLWXFLyQ /R TXH HYLGHQWHPHQWH VL SRGUi +(51È1'(=%$68$/72+³$OJXQRVSUREOHPDVGHODUHSUHVHQWDFLyQ«REFLWS ËGHPSS (QHVWHVHQWLGRVHH[SUHVD*$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«RE FLWSTXLHQSRQHFRPRHMHPSORODVVRFLHGDGHVXQLSHUVRQDOHVRIDPLOLDUHVFRQHVFDVRVVRFLRV\ DGPLQLVWUDGRUHVWRGRVHOORVSHUVRQDVItVLFDVOODPDGDVDOSURFHVR &IU *8'Ë1 52'5Ë*8(= 0$*$5,f26 $ ( ³&XHVWLRQHV SURFHVDOHV HQ WRUQR D OD UHVSRQVDELOLGDG«REFLWS ËGHPS 224 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD KDFHU HO -XH] HV WRPDU HQ FRQVLGHUDFLyQ D HIHFWRV GH YDORUDU OD FUHGLELOLGDG GH ODV GHFODUDFLRQHV GHO UHSUHVHQWDQWH HQ FXHVWLyQ HO HYHQWXDO FRQIOLFWR GH LQWHUHVHV VXE\DFHQWH $KRUD ELHQ HQ FDVR GH TXH OD HQWLGDG GHFLGD GHVLJQDU FRPR UHSUHVHQWDQWH D TXLHQ VH HQFXHQWUH SHUVRQDOPHQWH LQYHVWLJDGR R HQFDXVDGR SRU ORV KHFKRV REMHWR GHO SURFHVR GHEHUtD H[LJLUVH XQ DSRGHUDPLHQWR H[SUHVR HQ VX IDYRU SDUDDFWXDUHQQRPEUHGHODHQWLGDG\DVHDDWUDYpVGHXQDFXHUGRGHOD-XQWDRGHXQ DSRGHUDPLHQWRIRUPDOVLQTXHUHVXOWHFRQYHQLHQWHTXHHVWHVHDUURJXHODVIDFXOWDGHV GHUHSUHVHQWDUDOHQWHGHIRUPDWiFLWD 'H lege ferenda, SDUHFH UHFRPHQGDEOH TXH VH HVWDEOH]FD XQD LQFRPSDWLELOLGDG GHO VXMHWR SHUVRQDOPHQWH LQYHVWLJDGR HQFDXVDGR \R DFXVDGR SDUD DFWXDU FRPR UHSUHVHQWDQWHGHODHQWLGDGSXGLHQGRVDOYDUVHWDOLQFRPSDWLELOLGDGVyORFRQSHWLFLyQ H[SUHVD GHO Pi[LPR yUJDQR GHFLVRULR GH OD HQWLGDG VLHPSUH TXH VH MXVWLILTXH VX LGRQHLGDGSDUDDFWXDUFRPRWDO\TXHODGHVLJQDFLyQVHDDFHSWDGDSRUHOMX]JDGRU(Q WRGR FDVR ODFUHGLELOLGDGGHODVGHFODUDFLRQHVGHOUHSUHVHQWDQWH GHSHQGHUi QR VyOR GHODUD]yQGHFRQRFLPLHQWRTXHDSRUWHHQUHODFLyQFRQODVPLVPDVVLQRWDPELpQGH ORVLQWHUHVHVSHUVRQDOHVTXHHOPLVPRSXHGDWHQHUHQHOUHVXOWDGRGHOSURFHVR(QHVWH VHQWLGR HO UHSUHVHQWDQWH HQ WDQWR TXH VXMHWR SDVLYR GHO SURFHVR WHQGUi XQ FODUR LQWHUpV SHUVRQDO HQ HO UHVXOWDGR GHO OLWLJLR DO LJXDO TXH RFXUUH FRQ FXDOTXLHU FRLPSXWDGRORFXDOVLQLQXWLOL]DUVXVGHFODUDFLRQHVFRPRPHGLRGHSUXHEDGHEHUi VHU WRPDGR HQ FXHQWD D OD KRUD GH YDORUDUODV FRPR SUXHED GH FDUJR R GH GHVFDUJR IUHQWHDODHQWLGDG /DLGRQHLGDGGHOcompliance officer 7UDVGHWDOODUTXpVXMHWRVQRUHVXOWDUtDQDGHFXDGRVSDUDUHSUHVHQWDUDODHQWLGDGHQHO SURFHVRVHKDFHSUHFLVRSODQWHDUODFXHVWLyQHQSRVLWLYRHVWRHVTXLpQHVODSHUVRQD LGyQHD SDUD GHVDUUROODU HO SDSHO GH UHSUHVHQWDQWH GHIHQVLYR GH OD SHUVRQD MXUtGLFD LQYHVWLJDGD HQFDXVDGD \R DFXVDGD $ WDO ILQ VHUi QHFHVDULR HQ SULPHU OXJDU GHWHUPLQDUFXiOHVHOFRQWHQLGRGHODDFWXDFLyQSURFHVDOGHWDOUHSUHVHQWDQWHHVWRHV DQDOL]DUTXpIXQFLRQHVHVWiOODPDGRDGHVHPSHxDUHOUHSUHVHQWDQWHGHIHQVLYRSHUVRQD MXUtGLFDLQFXOSDGD $Vt OR H[SUHVD DFHUWDGDPHQWH 1,(9$ )(12// - Fundamentos de Derecho procesal penal %GI%XHQRVDLUHVSSVHxDODQGRTXHODVSHUVRQDVItVLFDVQRSXHGHQGHVGREODUVHFRPRVL WXYLHUDQGRVPHQWHVFXDQGRGHFODUDQFRPRVXMHWRVSDVLYRVGHOSURFHVRRFRPRUHSUHVHQWDQWHVGHOD SHUVRQD MXUtGLFD 3RU OR WDQWR OD GHFODUDFLyQ VH WHQGUi TXH SUDFWLFDU FRQMXQWDPHQWH SRU WRGRV ORV KHFKRV FRQRFLGRV SRU HO UHSUHVHQWDQWH DXQTXH YDORUDQGR HO -XH] D HIHFWRV GH FUHGLELOLGDG HO FRQIOLFWRGHLQWHUHVHVVXE\DFHQWH $WDOHVGHFODUDFLRQHVOHVUHVXOWDUtDQDSOLFDEOHVODVQRUPDVMXULVSUXGHQFLDOHVUHODWLYDVDOYDORUGHODV PDQLIHVWDFLRQHVGHORVFRLPSXWDGRVVHJ~QODVFXDOHVODGHFODUDFLyQLQFULPLQDWRULDGHOFRLPSXWDGRHV XQDSUXHEDOHJtWLPDSHURTXHQRFRQVWLWX\HHQVtPLVPDSUXHEDGHFDUJRVXILFLHQWHSDUDHQHUYDUOD SUHVXQFLyQ GH LQRFHQFLD SRU OR TXH VX FRQWHQLGR KD GH VHU PtQLPDPHQWH FRUURERUDGR SRU FLUFXQVWDQFLDVKHFKRVRGDWRVH[WHUQRVTXHDYDOHQVXYHUDFLGDG\VXUHDOLGDG9HUSRUWRGDV667& GHGHIHEUHUR\GHGHQRYLHPEUH6REUHHVWDFXHVWLyQYpDVH3e5(=&58= 0$57Ë1 $ - El interrogatorio del acusado. Reflexiones a la luz de la doctrina del Tribunal Europeo de Derechos Humanos, Tribunal Constitucional y Tribunal Supremo, &LYLWDV1DYDUUD SS,JXDOPHQWHXQHVWXGLRMXULVSUXGHQFLDOH[KDXVWLYRVHSXHGHYHUHQ)/25(635$'$, El valor probatorio de las declaraciones de los coimputados, 7HFQRV0DGULG 225 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO $Vt SXHV HVH UHSUHVHQWDQWH OLEUHPHQWH HOHJLGR SRU OD HQWLGDG SRGUi DVLVWLU D OD SULPHUD FRPSDUHFHQFLD HQ TXH VH SURGX]FD OD LPSXWDFLyQ HQ OD FXDO VH OH WRPDUi GHFODUDFLyQTXH³irá dirigida a la averiguación de los hechos y a la participación en ellos de la entidad imputada y de las demás personas que hubieran también podido intervenir en su realización´ DUW bis /(&ULP $ WDO ILQ SDUHFH FRQYHQLHQWH VLQR QHFHVDULR TXH WDO UHSUHVHQWDQWH WHQJD DOJ~Q FRQRFLPLHQWR VREUH ORV KHFKRV REMHWR GH HQMXLFLDPLHQWR 3RU RWUD SDUWH HQ HO PDUFR GHO MXLFLR RUDO WDPELpQ VH FRQWHPSOD OD LQWHUYHQFLyQ GH HVH UHSUHVHQWDQWH HVSHFLDOPHQWH GHVLJQDGR HQ HVWD RFDVLyQ SDUD ³declarar en nombre de la persona jurídica´ \ ³para un mejor ejercicio del derecho de defensa´ GH OD HQWLGDG DUW ELV /(&ULP 3DUD GHVHPSHxDU WDO SDSHO SDUHFH UD]RQDEOH TXH WDO LQGLYLGXR SRVHD HQ SULPHU OXJDU LQGLFDFLRQHV GH ORV yUJDQRV GH GHFLVLyQ GH OD HQWLGDG VREUH FXiO HV HO SRVLFLRQDPLHQWR GH OD HQWLGDG IUHQWH D OD DFXVDFLyQ \ HQ VHJXQGR OXJDU FLHUWRV FRQRFLPLHQWRV VREUH DTXHOORV HOHPHQWRV TXH SXHGHQ VHUYLU DO HQWH SDUD GHIHQGHUVH WDOHVFRPRODVPHGLGDVGHYLJLODQFLD\FRQWUROLGyQHDVSDUDSUHYHQLUGHOLWRVFRQTXH FRQWDEDODHQWLGDGHQHOPRPHQWRGHFRPHWHUVHODVXSXHVWDLQIUDFFLyQODH[LVWHQFLD\ OD DFWLYLGDG TXH GHVHPSHxDED HQ VX FDVR HO yUJDQR HQFDUJDGR GH VXSHUYLVDU HO PRGHORGHSUHYHQFLyQRODVPHGLGDVGHSUHYHQFLyQ\GHVFXEULPLHQWRGHGHOLWRVFRQ ODVTXHFXHQWDODHQWLGDG(QGHILQLWLYDFDEHGHGXFLUGHORGLFKRKDVWDHOPRPHQWR TXH SDUD SRGHU HMHUFHU GH IRUPD HIHFWLYD ODV IXQFLRQHV TXH VH OH HQFRPLHQGDQ HO UHSUHVHQWDQWH GHIHQVLYR GHEHUtD VHU DOJXLHQ FRQ FRQRFLPLHQWR VXILFLHQWH VREUH ORV KHFKRV MXUtGLFDPHQWH UHOHYDQWHV FRPR SDUD SRGHU GHFODUDU VREUH HOORV GH IRUPD YHURVtPLOHVWRHVSXGLHQGRGDUUD]yQGHORULJHQGHVXFRQRFLPLHQWR 6LQHPEDUJRODSHUVRQDGHVLJQDGDFRPRUHSUHVHQWDQWHJR]DUiGHXQHVWDWXWRMXUtGLFR VLPLODU DO GHO LQYHVWLJDGR R HO HQFDXVDGR VHJ~Q OD IDVH GH OD LQVWUXFFLyQ GH TXH VH WUDWH \ WHQGUi SRU OR WDQWR GHUHFKR D QR GHFODUDU R LQFOXVR SRGUi PHQWLU VLQ FRQVHFXHQFLDV MXUtGLFDV PLHQWUDV TXH VL SRVHH FRQRFLPLHQWRV GLUHFWRV VREUH ORV KHFKRV SRGUtD VHU OODPDGD FRPR WHVWLJR FRQ OR TXH HVWDUtD REOLJDGD D GHFODUDU \ D GHFLUODYHUGDGEDMRDPHQD]DGHVDQFLyQLQFOXVRGHFDUiFWHUSHQDO(QHVWHVHQWLGR ODGRFWULQDLWDOLDQDFRQODILQDOLGDGGHFRQMXJDUODVH[LJHQFLDVGHHYLWDUXQHVFDSHGH ODVIXHQWHVGHFRQRFLPLHQWRGHQWURGHODRUJDQL]DFLyQ\GHJDUDQWL]DUHOnemo tenetur se detegere IUHQWH D OD SHUVRQD TXH DFW~D SRU FXHQWD GHO HQWH SURSRQH TXH HO UHSUHVHQWDQWH VHD XQ VXMHWR H[WUDxR D ORV KHFKRV REMHWR GHO SURFHVR $GHPiV OD MXULVSUXGHQFLD LWDOLDQD FRQVFLHQWH GH HVWR LQFHQWLYD GH WRGDV ODV IRUPDV LQFOXVR GLVFXWLEOHV HO QRPEUDPLHQWR GH XQ QXHYR UHSUHVHQWDQWH OHJDO R ad processum FRQ XQDWRWDOGLVFRQWLQXLGDGUHVSHFWRDOSDVDGR $VtVRVWLHQH//25(17(6È1&+(=$5-21$0³/DSHUVRQDMXUtGLFDHQHOSURFHVR«REFLW SS TXH VLHQGR OD ILQDOLGDGGH OD GHFODUDFLyQ GHO UHSUHVHQWDQWH DO PHQRV HQ OD LQVWUXFFLyQ OD DYHULJXDFLyQGHDVSHFWRVUHODWLYRVDOKHFKRSXQLEOHQRSDUHFHDFHUWDGRTXHHOUHSUHVHQWDQWHGHVLJQDGR VHD XQ WHUFHUR DMHQR D OD HVWUXFWXUD VRFLHWDULD \ GLVWLQWR GHO DGPLQLVWUDGRU R UHSUHVHQWDQWH OHJDO Pi[LPHSRUTXHODLQIRUPDFLyQTXHSXHGDDSRUWDUFDUHFHUiGHXWLOLGDGSDUDHOSURFHVR '23,&2*Ï0(=$//(5-³3URFHVRSHQDOFRQWUDSHUVRQDVMXUtGLFDV«REFLW 9$55$62*Il procedimento per gli illeciti…REFLWSS ËGHPS 226 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD $PLHQWHQGHUHVWDVROXFLyQQRUHVXOWDDFHUWDGDGDGRTXHODGHFODUDFLyQGHWDOVXMHWR FDUHFHUtDGHXWLOLGDGHQHOSURFHVRWDQWRFRPRIXHQWHGHSUXHEDFRPRHQWDQWRTXH HVWUDWHJLDGHIHQVLYD(QHVWHVHQWLGRVHKDOOHJDGRDVRVWHQHUTXHODGHVLJQDFLyQGH XQ UHSUHVHQWDQWH DMHQR D OD VRFLHGDG VH DQWRMD SXUDPHQWH GHFRUDWLYD $Vt SXHV FRQVLGHURTXHHOUHSUHVHQWDQWHGHIHQVLYRGHEHDOPHQRVKDEHUVLGRLQIRUPDGRVREUH HO KHFKR SXQLEOH TXH VH LPSXWD D OD HQWLGDG \D VHD SDUD H[SOLFDUOR \D VHD SDUD GHVPHQWLUORIXQGDGDPHQWH3HURVREUHWRGRWRPDQGRHQFRQVLGHUDFLyQODVIXQFLRQHV TXH VH OH DWULEX\HQ SDUHFH UD]RQDEOH OD GHVLJQDFLyQ GH XQ UHSUHVHQWDQWH TXH SRVHD FRQRFLPLHQWRV VREUH OD HQWLGDG HVSHFLDOPHQWH HQ FXDQWR D ORV PRGHORV GH FXPSOLPLHQWR QRUPDWLYR DVt FRPR D ORV VLVWHPDV GH RUJDQL]DFLyQ \ GH JHVWLyQ RULHQWDGRV DODSUHYHQFLyQGHGHOLWRV TXHKD\DQ SRGLGR LPSOHPHQWDUVH HQ VX VHQR (Q HVWH VHQWLGR VL VH HQWLHQGH OD GHFODUDFLyQ GHO UHSUHVHQWDQWH HVSHFLDOPHQWH GHVLJQDGR HQ WRGR FDVR \ SDUWLFXODUPHQWH GXUDQWH HO MXLFLR RUDO FRPR XQ LQVWUXPHQWR GH GHIHQVD GH OD SHUVRQD MXUtGLFD \ QR VyOR QL SULQFLSDOPHQWH FRPR IXHQWH GH SUXHED HV QHFHVDULD TXH WDO VXMHWR FXHQWH FRQ LQIRUPDFLyQ GLUHFWD VREUH DTXHOORV HOHPHQWRV TXH SXHGHQ H[FOXLU R DWHQXDU OD UHVSRQVDELOLGDG SHQDO GH OD HQWLGDG $KRUD ELHQ DO QR SRGHU HQWHQGHUVH HO UHSUHVHQWDQWH H[FOXVLYD QL SULQFLSDOPHQWHFRPRXQLQVWUXPHQWRSUREDWRULRVLODHQWLGDGTXLHUHQRPEUDUFRPR UHSUHVHQWDQWH D XQ WHUFHUR DMHQR D OD RUJDQL]DFLyQ SDUD TXH WUDQVPLWD DO yUJDQR MXGLFLDOXQDGHOLEHUDGDHVWUDWHJLDGHGHIHQVDQDGDGHEHUtDLPSHGtUVHORPiVDOOiGH TXH OD DXVHQFLD GH YtQFXORV HQWUH UHSUHVHQWDQWH \ UHSUHVHQWDGD SRGUtD DIHFWDU QHJDWLYDPHQWHDVXFUHGLELOLGDGFRQORTXHQRSDUHFHXQDHVWUDWHJLDGHIHQVLYDPX\ DGHFXDGD 8QD GH ODV SURSXHVWDV GH OD GRFWULQD LQGLFD TXH HO VXMHWR PiV DGHFXDGR SDUD UHSUHVHQWDU D OD HQWLGDG HQ HO SURFHVR VHUtD HO Compliance Officer R Controller -XUtGLFR HV GHFLU HO GLUHFWRU GHO SURJUDPD GH FXPSOLPLHQWR QRUPDWLYR R GHO VLVWHPD GH FRQWURO LQWHUQR R HPSOHDQGR OD WHUPLQRORJtD GHO &3 HO GLUHFWRU GHO yUJDQRHQFDUJDGRGHVXSHUYLVDUHOIXQFLRQDPLHQWR\HOFXPSOLPLHQWRGHOPRGHORGH SUHYHQFLyQDUWELV&3(QGHILQLWLYDVHUtDHOVXMHWRDOTXHHQHOVHQRGHOD HQWLGDG VH OH KDEUtDQ HQFRPHQGDGR ODV IXQFLRQHV GH LPSOHPHQWDU VXSHUYLVDU YLJLODU FRQWURODU \ DFWXDOL]DU HO SURJUDPD GH SUHYHQFLyQ GH GHOLWRV GH OD HQWLGDG 6REUHWRGRVHDSXHVWDSRUHOcompliance officer,FRPRUHSUHVHQWDQWHGHIHQVLYRHQOD PHGLGDHQTXHODOH\DWULEX\HHILFDFLDH[LPHQWHDODLPSOHPHQWDFLyQGHXQSURJUDPD GH FXPSOLPLHQWR HIHFWLYR DVXPLHQGR TXH OD HVWUDWHJLD GHIHQVLYD GHO HQWH LUi HQFDPLQDGD D SUREDU HQ HO MXLFLR OD HILFDFLD GHO SURJUDPD \ GH ODV PHGLGDV GH SUHYHQFLyQGHGHOLWRVFRQODVTXHFXHQWD&RQODUHJXODFLyQDQWHULRUDOGHMXOLRGH OD FHQWUDOLGDG GH WDOHV H[WUHPRV HQ OD HVWUDWHJLD GHIHQVLYD GH OD SHUVRQD MXUtGLFD QR TXHGDED WDQ FODUD GDGR TXH OD LPSOHPHQWDFLyQ GH SURJUDPDV GH $3$5,&,2'Ë$=/³$SUR[LPDFLyQDODVPRGLILFDFLRQHV«REFLW(QODPLVPDOtQHDHQWLHQGH *$5&Ë$ 3e5(= - - ³&XHVWLRQHV SURFHVDOHV HQ OD H[LJHQFLD« RE FLW S TXH ³si el representante especialmente designado por la persona jurídica es un tercero ajeno a la misma y distinto de los administradores, directivos, gestores etc. su declaración es absurda y puede erigirse en un trámite pintoresco, cuando no una simple pantomima innecesaria´ 3257$/0$158%,$-³(OHQMXLFLDPLHQWRSHQDOGH«REFLW (Q HVWH VHQWLGR VH SURQXQFLD HQWUH RWURV *,0(12 %(9,È - El proceso penal de las personas…REFLWSSSDUDTXLHQODLGRQHLGDGGHOchief compliance officer VHGHULYDUtDGHVX FRQWDFWR WDQWR FRQ OD GLUHFFLyQ GH OD HQWLGDG FRPR FRQ ORV HPSOHDGRV GH VX FRQRFLPLHQWR GHO SURJUDPDGHFXPSOLPLHQWRDVtFRPRGHORVFRQRFLPLHQWRVMXUtGLFRV\HFRQyPLFRVTXHVHSUHVXPHQD TXLHQRVWHQWDWDOFDUJR 227 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO FXPSOLPLHQWRHIHFWLYRVSDUDSUHYHQLU\GHVFXEULUGHOLWRVVHSUHYHtDPHUDPHQWHFRPR FLUFXQVWDQFLDDWHQXDQWH6LQHPEDUJRFRQODQXHYDUHJXODFLyQODHQWLGDGTXHFXHQWH FRQ SURJUDPDV GH FXPSOLPLHQWR \ PHGLGDV GH SUHYHQFLyQ DGDSWDGRV D ORV UHTXHULPLHQWRVOHJDOHVGHO&3TXHGDUiH[HQWDGHUHVSRQVDELOLGDGDUWELVDSGRV \&3 3RU OR TXH D Pt UHVSHFWD FRQVLGHUR TXH HO compliance officer, VLHQGR HO VXMHWR HVSHFtILFDPHQWHHQFDUJDGRGHODVWDUHDVGHSUHYHQFLyQ\GHVFXEULPLHQWRGHGHOLWRV GH GLVHxDU LPSOHPHQWDU \ DFWXDOL]DU ORV SHUWLQHQWHV FRQWUROHV \ ORV FDQDOHV GH GHQXQFLDV DVt FRPR GH OD SROtWLFD GH FRPXQLFDFLyQ SDUD WUDVPLWLU DO SHUVRQDO ORV SURWRFRORV\GLUHFWULFHVGHDFWXDFLyQHQRUGHQDHYLWDUODFRPLVLyQGHGHOLWRVHQHO VHQRGHODHQWLGDGVHUtDODSHUVRQDLGyQHDHQDWHQFLyQDVXVFRQRFLPLHQWRV\DVXV IXQFLRQHV HQ OD HQWLGDG SDUD HQFDUJDUVH GH OD GHIHQVD GHO HQWH HQ HO SURFHVR $GHPiV HO KHFKR GH TXH QR VHD XQ UHSUHVHQWDQWH OHJDO R DGPLQLVWUDGRU KDUtD HQ SULQFLSLR PiV LPSUREDEOH TXH HVWXYLHVH VLHQGR LQYHVWLJDGR HQ HO PLVPR SURFHGLPLHQWR TXH OD SHUVRQD MXUtGLFD \ SRU ORV PLVPRV KHFKRV HOXGLpQGRVH DVt HO SRWHQFLDO FRQIOLFWR GH LQWHUHVHV UHIHULGR DQWHULRUPHQWH (VWD ~OWLPD YHQWDMD QR VH GDUtDHQODVSHUVRQDVMXUtGLFDVGHSHTXHxDVGLPHQVLRQHVHQODVTXHODVXSHUYLVLyQGHO IXQFLRQDPLHQWR \ GHO FXPSOLPLHQWR GHO PRGHOR GH SUHYHQFLyQ SRGUi VHU DVXPLGD GLUHFWDPHQWHSRUHOyUJDQRGHDGPLQLVWUDFLyQDUWELV&3 'HKHFKRODSURSXHVWD&33TXHSUHWHQGtDGDUXQJLURFRSHUQLFDQRHQHOWUDWDPLHQWR GH HVWD FXHVWLyQ FRQILJXUDQGR FRPR REOLJDWRULD OD SUHVHQFLD GH OD HQWLGDG HQ HO SURFHVRDWUDYpVGHXQUHSUHVHQWDQWH\GHWHUPLQDQGRTXpFRQFUHWDVSHUVRQDVItVLFDV GHEtDQDVXPLUWDOIXQFLyQHQODOtQHDSURSXHVWDSRUODGRFWULQD\DFRJLGDHQHVWH WUDEDMR VHxDODED TXH SRU OD SHUVRQD MXUtGLFD FRPSDUHFHUtD OD SHUVRQD ItVLFD HVSHFtILFDPHQWH GHVLJQDGD SRU VX Pi[LPR yUJDQR GH JRELHUQR R DGPLQLVWUDFLyQ FRPR director del sistema de control interno GH OD HQWLGDG$GHPiV DTXHO WH[WR SUHOHJLVODWLYR SUHFLVDED TXH QR HUD QHFHVDULR TXH WDO VXMHWR RFXSDVH HO FDUJR HQ HO PRPHQWR GH OD FRPLVLyQ GHO KHFKR SXQLEOH OR FXDO SRQtD GH PDQLILHVWR TXH HO SUHOHJLVODGRU OH DWULEXtD HO SDSHO GH UHSUHVHQWDQWH DWHQGLHQGR D VX IXQFLyQ HQ OD HQWLGDG HQ HO PRPHQWR GHO HQMXLFLDPLHQWR \ QR D VX FRQRFLPLHQWR GH ORV KHFKRV REMHWRGHOSURFHVRDKRQGDQGRHQVXSDSHOGHLQVWUXPHQWRGHIHQVLYRHQGHWULPHQWR GHVXFRQVLGHUDFLyQFRPRREMHWRGHLQYHVWLJDFLyQRIXHQWHSUREDWRULD/D3URSXHVWD &33 FRQWLQXDED GLFLHQGR TXH HQ FDVR GH TXH WDO FDUJR QR H[LVWLHVH VL OD HQWLGDG QR DWHQGtD DO UHTXHULPLHQWR GH QRPEUDU D RWUR FRPR UHSUHVHQWDQWH GHEHUtD FRPSDUHFHUFRPRWDOODSHUVRQDTXHRVWHQWDVH³el máximo poder real de decisión en órgano de gobierno o administración o como administrador de hecho de la entidad”. (OSUREOHPDTXHVHSODQWHDEDHQHVWHFDVRHUDODDOWDSUREDELOLGDGGHTXHWDOVXMHWR IXHVHLQYHVWLJDGRRWHUPLQDVHVLHQGRHQFDXVDGRHQHOPLVPRSURFHVRTXHODHQWLGDG +D\ TXH WHQHU HQ FXHQWD TXH OD GHWHUPLQDFLyQ ex lege GH TXLHQ GHEH UHSUHVHQWDU D OD HQWLGDG FRQGLFLRQD R LQIOX\H HQ PD\RU R PHQRU PHGLGD HQ RWURV DVSHFWRV GH OD UHJXODFLyQ WDOHV FRPR OD GHFODUDFLyQGHODHQWLGDGODPD\RURPHQRUVXMHFLyQGHOUHSUHVHQWDQWHDOSURFHVRRODLQVWLWXFLyQGHOD UHEHOGtD (Q VX GHIHFWR DTXHOODV HQWLGDGHV TXH QR FXHQWHQ HQ VX RUJDQLJUDPD FRQ HVWD ILJXUD VHUiQ UHTXHULGDVSDUDGHVLJQDUDXQUHSUHVHQWDQWHTXHGHEHUiFRQWDUFRQXQSRGHUHVSHFLDO\SRUVXSXHVWR DFHSWDUHOFDUJR3RU~OWLPRVLODHQWLGDGQRDWLHQGHDWDOUHTXHULPLHQWRHO0)GHWHUPLQDUiTXLpQHVOD SHUVRQD TXH RVWHQWD HO Pi[LPR SRGHU UHDO GH GHFLVLyQ HQ OD HQWLGDG \ pVWH WHQGUi OD REOLJDFLyQ GH DVXPLUODUHSUHVHQWDFLyQGHODPLVPDHQHOSURFHVRDUW3URSXHVWD&33 228 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD VXUJLHQGRQXHYDPHQWHODSRVLELOLGDGGHFRQIOLFWRGHLQWHUHVHV(QWRGRFDVRUHVXOWD HYLGHQWHTXHGHVGHHOSXQWRGHYLVWDGHODVHJXULGDGMXUtGLFDHOKHFKRGHVHxDODUex legeDOUHSUHVHQWDQWHGHIHQVLYRUHVXOWDUtDSRVLWLYR (Q GHILQLWLYD D SHVDU GH OD IXQJLELOLGDG TXH SDUHFH FRQVDJUDUOD OH\ HQ FXDQWR D OD ILJXUD GHO UHSUHVHQWDQWH HQ HO SURFHVR SDUHFH TXH HO GLUHFWRU GHO VLVWHPD GH FXPSOLPLHQWR QRUPDWLYR R HQ VX GHIHFWR ORV UHSUHVHQWDQWHV R DGPLQLVWUDGRUHV GHO HQWHVHUtDQODVSHUVRQDVLGyQHDVSDUDDSURYHFKDUODVSRVLELOLGDGHVDXWRGHIHQVLYDVGH OD HQWLGDG HQ WDQWR TXH VH HQFRQWUDVHQ GHELGDPHQWH DXWRUL]DGDV SDUD DFWXDU HQ VX QRPEUH\SRUVXFXHQWDFRPSURPHWLHQGRVXYROXQWDG3RUORWDQWRDXQFXDQGRODOH\ QR GHWHUPLQH TXLpQ GHEH UHSUHVHQWDU DO HQWH HVWR QR LPSOLFD TXH OD HOHFFLyQ GH WDO VXMHWR UHVXOWH LQGLIHUHQWH VLQR TXH SRU HO FRQWUDULR OD GHVLJQDFLyQ DGHFXDGD GHO UHSUHVHQWDQWHVHUiXQDGHFLVLyQGHLPSRUWDQFLDHVWUDWpJLFDSDUDODGHIHQVD &RQ OD UHJXODFLyQ DFWXDO OD IDOWD GH GHVLJQDFLyQ R OD LQFRPSDUHFHQFLD GHO UHSUHVHQWDQWHHVSHFLDOPHQWHGHVLJQDGRQRFRQVWLWX\HQXQyELFHSDUDODFRQWLQXDFLyQ GHOSURFHVR'HKHFKRODOH\DVLPLODODQRGHVLJQDFLyQGHXQUHSUHVHQWDQWHGHIHQVLYR RODLQFRPSDUHFHQFLDGHOGHVLJQDGRDOHMHUFLFLRGHOGHUHFKRDQRGHFODUDUDUW ELV ,, /(&ULP OR FXDO LPSOLFD TXH QR HV SRVLEOH GHGXFLU GH WDOHV DFWXDFLRQHV LQGLFLRVVREUHODFXOSDELOLGDGGHODSHUVRQDMXUtGLFDDFXVDGDQLRWUDVFRQVHFXHQFLDV DGYHUVDVPiVDOOiGHODVGHULYDGDVGHODSpUGLGDGHODVSRVLELOLGDGHVGHODHQWLGDGGH GHVDFUHGLWDU ORV LQGLFLRV \R SUXHEDV FRQ ORV TXH FXHQWH HO MXH] GH LQVWUXFFLyQ R OD DFXVDFLyQ $KRUD ELHQ DXQTXH UHVXOWD OHJtWLPR TXH OD HQWLGDG DFRJLpQGRVH D VX GHUHFKR D QR GHFODUDU QR GHVLJQH D QLQJ~Q UHSUHVHQWDQWH QR HV PHQRV FLHUWR TXH VREUH HOOD SHVD OD FDUJD GH UHDOL]DU WDO GHVLJQDFLyQ \D TXH HQ RWUR FDVR QR SRGUi DSURYHFKDUODVSRVLELOLGDGHVGHDXWRGHIHQVDTXHOHRWRUJDHORUGHQDPLHQWR$VtSXHV SDUDSRGHUSRUHMHPSORGHFODUDUHQMXLFLRHQFDOLGDGGHDFXVDGRRHMHUFHUHOGHUHFKR DOD~OWLPDSDODEUDGHEHUiGHVLJQDUFRPRUHSUHVHQWDQWHDXQVXMHWRTXHQRKD\DVLGR OODPDGR FRPR WHVWLJR TXH SUHIHULEOHPHQWH QR HVWp VLHQGR LQYHVWLJDGR QL YD\D D WHUPLQDUVLHQGRHQFDXVDGRTXHRVWHQWHXQDSRVLFLyQHQHORUJDQLJUDPDGHODHQWLGDG TXH OH SHUPLWD HMHUFHU HILFD]PHQWH VX GHUHFKR GH GHIHQVD \ TXH VH HQFXHQWUH GHELGDPHQWHDSRGHUDGRSDUDDFWXDUSURFHVDOPHQWHHQQRPEUHGHODSHUVRQDMXUtGLFD LQFXOSDGD 5HVSHFWR D OD IRUPD HQ OD TXH KD GH UHDOL]DUVH OD GHVLJQDFLyQ GHO UHSUHVHQWDQWH GHIHQVLYR FDEH VHxDODU TXH GHEHUi GRFXPHQWDUVH HQ HVFULWR GLULJLGR DO yUJDQR LQVWUXFWRUHQUHVSXHVWDDOUHTXHULPLHQWRSDUDODSULPHUDFRPSDUHFHQFLDHQHOHVFULWR GH GHIHQVD R HQ VX FDVR HQ FXDOTXLHU RWUR HVFULWR SURFHVDO GLULJLGR DO yUJDQR GH HQMXLFLDPLHQWR FRQ FDUiFWHU SUHYLR D OD DSHUWXUD GH ODV VHVLRQHV GHO MXLFLR RUDO $ GLFKR HVFULWR SRGUtD DFRPSDxDUVH HO VRSRUWH GRFXPHQWDO TXH MXVWLILTXH OD DGRSFLyQ GHODFXHUGRVREUHVXQRPEUDPLHQWR\HQHOTXHFRQVWHTXHWDOVXMHWRVHHQFXHQWUD 6REUH ODV FRQVHFXHQFLDV TXH FDEH OHJtWLPDPHQWH GHULYDU GHO VLOHQFLR GHO DFXVDGR UHVXOWD LQWHUHVDQWHODMXULVSUXGHQFLDDOUHVSHFWRGHO7('+9HUSRUWRGDV67('+GHGHIHEUHURGH &DVR-RKQ0XUUD\F5HLQR8QLGR 6HJ~Q520$9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas…REFLW SSWDPELpQSRGUtDUHDOL]DUVHHOQRPEUDPLHQWRRUDOPHQWHSRUFRPSDUHFHQFLDDQWHHO/HWUDGR GH OD $GPLQLVWUDFLyQ GH -XVWLFLD /D GHQRPLQDFLyQ GH &XHUSR GH /HWUDGRV GH OD $GPLQLVWUDFLyQ GH 229 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GHELGDPHQWHDXWRUL]DGRSDUDGHFODUDUHQQRPEUHGHODHQWLGDG\SDUDFRPSURPHWHU VXYROXQWDG6HJXUDPHQWHODIRUPDPiVDGHFXDGDSDUDLQVWUXPHQWDOL]DUWDOUHODFLyQ UHSUHVHQWDWLYDVHUtDHORWRUJDPLHQWRGHXQSRGHUHVSHFLDOWDO\FRPRH[LJtDHODUW GHOD3URSXHVWD&33\ODDFWXDO/(&ULPSDUDODSUHVWDFLyQGHODFRQIRUPLGDG DUW (OFRQWUROGHORVSUHVXSXHVWRVSURFHVDOHVGHODVSDUWHV 7DQWRODFDSDFLGDGSDUDVHUSDUWHFRPRODFDSDFLGDGSURFHVDOFRQVWLWX\HQDXWpQWLFRV SUHVXSXHVWRVSURFHVDOHVMXQWRFRQODMXULVGLFFLyQ\ODFRPSHWHQFLDSRUORTXHVX DQiOLVLVVHDO]DFRPRXQprius OyJLFRSDUDDYDQ]DUHQHOHVWXGLRGHOHQMXLFLDPLHQWRGH ODV SHUVRQDV MXUtGLFDV (Q WDQWR TXH SUHVXSXHVWRV SURFHVDOHV GH VX FRQFXUUHQFLD GHSHQGHUiODYiOLGDFRQVWLWXFLyQGHODUHODFLyQMXUtGLFDSURFHVDOSRUORTXHHO-XH] GHEHUiFRQWURODUGHRILFLRVXFRQFXUUHQFLDVLQSHUMXLFLRGHTXHVXIDOWDSXHGDVHU SXHVWDGHPDQLILHVWRSRUODVSDUWHV $VtHQUHODFLyQFRQODFDSDFLGDGSDUDVHUSDUWHHOMXH]LQVWUXFWRUGHEHUiUHDOL]DUODV SHUWLQHQWHV FRPSUREDFLRQHV GH RILFLR DQWHV GH SURFHGHU D LPSXWDU D XQD SHUVRQD MXUtGLFD3RUFRQVLJXLHQWHGHEHUiFRQVWDWDUTXHVHWUDWDGHXQDHQWLGDGGHQDWXUDOH]D SULYDGD TXH RVWHQWD SHUVRQDOLGDG MXUtGLFD R ELHQ TXH WUDWiQGRVH GH XQD HQWLGDG MXUtGLFRS~EOLFDQRVHHQFXHQWUHH[FOXLGDGHUHVSRQVDELOLGDGSHQDOVHJ~QHODUW TXLQTXLHV&3\TXHDGHPiVVHOHLPSXWDQXQRVKHFKRVTXHSXHGHQVHUVXEVXPLGRV HQ DOJXQR GH ORVWLSRVGHOLFWLYRVTXHVHJ~QODUHJXODFLyQ SHQDO FDEH DWULEXLU D ODV SHUVRQDVPRUDOHV$VtPLVPRGHEHUiGHWHUPLQDUVLVHWUDWDGHXQDVRFLHGDGSDQWDOOD VLQXQVXVWUDWRPDWHULDORXQDFLHUWDFRPSOHMLGDGRUJDQL]DWLYD\DTXHHQWDOFDVRDO VHULQLPSXWDEOHGHEHUiHYLWDUSURFHGHUDVXLPSXWDFLyQVLELHQWDOGHFLVLyQGHEHUi DGRSWDUVH WUDV HO SHUWLQHQWH GHEDWH SURFHVDO FRQWUDGLFWRULR \ HQ UHVROXFLyQ MXUtGLFDPHQWH IXQGDGD $GHPiV VL VH WUDWD GH XQ HQWH VLQ SHUVRQDOLGDG SDVLEOH GH FRQVHFXHQFLDV DFFHVRULDV GH DFXHUGR FRQ OR VRVWHQLGR HQ HVWH WUDEDMR WDPELpQ -XVWLFLDVXVWLWX\HDODGH&XHUSRGH6HFUHWDULRV-XGLFLDOHVDSDUWLUGHOGHRFWXEUHVHJ~QOD'$ /2GHGHMXOLRSRUODTXHVHPRGLILFDOD/23- $KRUD ELHQ HV SUHFLVR UHFRQRFHU TXH OD FRQVLGHUDFLyQ GH OD FDSDFLGDG SURFHVDO \ SDUD VHU SDUWH FRPRSUHVXSXHVWRVSURFHVDOHVQRHVXQiQLPH\DTXHDOH[DPLQDUVHVXFRQFXUUHQFLDHQHOPDUFRGHO SURFHVRSDUWHGHODGRFWULQDQLHJDVXFDUiFWHUGHSUHVXSXHVWRVUHVSHFWRGHOPLVPR(QHVWHVHQWLGRVH SURQXQFLDQ HQWUH RWURV (1&,62 &$/92 $ ³$FFLyQ \ SHUVRQDOLGDG &RQWULEXFLyQ DO HVWXGLR GH ODV«REFLWS6(55$'20Ë1*8(=0³3UHFLVLRQHVHQWRUQRDORVFRQFHSWRVGHSDUWH«RE FLWS (QHVWHVHQWLGRVRVWLHQH&28785((-Fundamentos del derecho procesal…REFLWSS TXHODDSUHFLDFLyQSRUHO-XH]GHODIDOWDGHDOJ~QSUHVXSXHVWRSURFHVDOOHMRVGHVHUXQDGHFLVLyQ ultra petita, HVORPiVQDWXUDO\OyJLFRHQWDQWRTXHORVSUHVXSXHVWRVVRQFLUFXQVWDQFLDVDQWHULRUHVDOD GHFLVLyQGHO-XH]VLQORVFXDOHVpVWHQRSXHGHDFRJHUODGHPDQGDQLODGHIHQVD3DUDHOORQRVHUHTXLHUD DOHJDFLyQGHSDUWHSRUTXHQRHVWiHQODVIDFXOWDGHVGHOPDJLVWUDGRDWULEXLUVHXQDFRPSHWHQFLDTXHOD OH\QROHKDGDGRRGRWDUDORVOLWLJDQWHVGHXQDFDSDFLGDGGHODTXHODOH\OHVKDSULYDGR7DPELpQHQ UHODFLyQ FRQ HO SUHVXSXHVWR GH OD MXULVGLFFLyQ VH UHILHUH D VX FRQWURO GH RILFLR *21=È/(= *5$1'$3Extensión y límites de la jurisdicción…REFLWSS 9HU&+2=$6$/2162-0³/RVSUHVXSXHVWRVSURFHVDOHVHQHOSURFHVRSHQDO\VXWUDWDPLHQWR SURFHVDO´ Anuario da Facultade de Dereito da Universidade da CoruñaQ~PSS SS\ 230 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHELHUD SURFHGHUVH D VX LPSXWDFLyQ R D OD IRUPDOL]DFLyQ GH OD LQYHVWLJDFLyQ HQ VX FRQWUD SDUD SHUPLWLUOH HMHUFHU SOHQDPHQWH VX GHUHFKR GH GHIHQVD $KRUD ELHQ VL OD HQWLGDG DSDUHFH H[HQWD GH UHVSRQVDELOLGDG SRU VX QDWXUDOH]D S~EOLFD R SRU QR UHVXOWDUOHLPSXWDEOHHOGHOLWRSRUHOTXHVHSURFHGHGDGDVXIDOWDGHDSWLWXGSDUDVHU VXMHWRSDVLYRGHOSURFHVRSHQDOVHGHEHUtDDUFKLYDURVREUHVHHUODFDXVDIUHQWHDHOOD HVR Vt SUHYLD DXGLHQFLD GHO 0) (Q GHILQLWLYD QR SRGUi WXWHODUVH MXUtGLFDPHQWH OD SUHWHQVLyQGHLPSRQHUOHXQDSHQDDXQHQWHTXHQRFXPSOHORVDQWHULRUHVUHTXLVLWRV\ TXHSRUORWDQWRFDUHFHGHFDSDFLGDGSDUDVHUSDUWHSDVLYDHQHOSURFHVRSHQDO 3RU OR WDQWR HO -XH] DQWH OD UHFHSFLyQ GH XQD notitia criminis, \ DQWHV GH GHFLGLU VREUHODLPSXWDFLyQGHXQDHQWLGDGGHEHUiFRPSUREDUQRUPDOPHQWHDWUDYpVGHORV RSRUWXQRVRILFLRVGLULJLGRVDORV5HJLVWURVFRUUHVSRQGLHQWHVVLODHQWLGDGHQFXHVWLyQ KDDGTXLULGRSHUVRQDOLGDGMXUtGLFDFRQIRUPHD'HUHFKR(QFDVRGHTXHVHWUDWHGH XQDSHUVRQDMXUtGLFDH[WUDQMHUDDHIHFWRVGHFRPSUREDUWDOH[WUHPRKDEUiTXHHVWDUD VX OH\ QDFLRQDO $Vt VH GHGXFH GHO DUW && FXDQGR VHxDOD TXH VHUi OD QDFLRQDOLGDG GH ODV SHUVRQDV MXUtGLFDV OD TXH GHWHUPLQH OD OH\ TXH UHJLUi HQ FXHVWLRQHVWDOHVFRPRVXFDSDFLGDGRFRQVWLWXFLyQHQWUHRWUDV3RUORWDQWRGDGRTXH VXFRQVWLWXFLyQVHULJHSRUVXOH\SHUVRQDOKDEUiTXHHVWDUDpVWDSDUDGHWHUPLQDUVL RVWHQWDQ R QR SHUVRQDOLGDG MXUtGLFD SDUD OR FXDO SRGUtD UHVXOWDU QHFHVDULR OD HPLVLyQ GH FRPLVLRQHV URJDWRULDV FRQ HVWH SUHFLVR FRQWHQLGR FRQ ORV SUREOHPDV \D DSXQWDGRV HQ UHODFLyQ FRQ ODV FRQWUDGLFFLRQHV TXH SRGUtDQ VXUJLU HQWUH ORV GLYHUVRV FULWHULRV QDFLRQDOHV D OD KRUD GH UHFRQRFHU SHUVRQDOLGDG MXUtGLFD D GHWHUPLQDGDVHQWLGDGHVXRUJDQL]DFLRQHV 3RU RWUD SDUWH H[LVWH ³una norma interpretativa no escrita, pero de absoluta vigencia, que exige que todo aquello que puede ser apreciado de oficio por un juez, puede ser puesto de manifiesto por alguna de las partes´ 'H PRGR TXH VL OD GHIHQVD HO 0) R FXDOTXLHUD GH ODV SDUWHV DSUHFLDQ OD IDOWD GH DOJ~Q SUHVXSXHVWR SURFHVDOSXHGHQDFXGLUDGRVPHGLRVJHQpULFRVGHVXEVDQDFLyQELHQGLUHFWDPHQWHD ORV UHFXUVRV RUGLQDULRV ELHQ D XQ HVFULWR ad hoc, D ILQ GH H[FLWDU DO yUJDQR MXULVGLFFLRQDOSDUDTXHDFW~H\HQFDVRGHTXHHOyUJDQRUHVSRQGDQHJDWLYDPHQWHD VX SHWLFLyQ D WUDYpV GH XQD UHVROXFLyQ LPSXJQDUOD 3RU FXDOTXLHUD GH HVWDV YtDV HVWRHVLPSXJQDQGRHODXWRGHLPSXWDFLyQDWUDYpVGHORVUHFXUVRVRUGLQDULRVRFRQ (Q HVWH VHQWLGR VHxDOD 520$ 9$/'e6 $ , (VFR] *DUFtD FRRUG Responsabilidad de las personas…RE FLW S VRVWLHQH TXH OD LQVWUXFFLyQ GH ORV GHOLWRV UHTXHULUi HQ FLHUWRV FDVRV OD SUiFWLFDGHXQFRQMXQWRGHGLOLJHQFLDVWHQGHQWHVDGHWHUPLQDUOD³existencia de personalidad jurídica (…) que se encuentra ligada, con carácter general, a su inscripción en un registro público, de suerte que resultará preciso el libramiento de un mandamiento al registro correspondiente para que acompañe los asientos de inscripción de la sociedad´VLF &IU&LUFXODU)*(S$VtORFRQVWDWDLJXDOPHQWH3e5(=*,/-³(OSURFHVRSHQDO FRQWUD«REFLWS &IU520$9$/'e6$,(VFR]*DUFtDFRRUGResponsabilidad de las personas…REFLWS &+2=$6$/2162-0³/RVSUHVXSXHVWRVSURFHVDOHVHQHOSURFHVRSHQDO«REFLWSS\ 3UHFLVDPHQWHSRUODDEVROXWDYLJHQFLDGHHVDUHJODLQWHUSUHWDWLYDQRVHFRPSDUWHHODUJXPHQWRGH *Ï0(= &2/20(5 - / ³(O HQMXLFLDPLHQWR FULPLQDO GH XQD SHUVRQD MXUtGLFD«RE FLW S VHJ~QHOFXDOODSHUVRQDMXUtGLFDHQQLQJ~QFDVRSXHGHDOHJDUHQVXGHIHQVDVXIDOWDGHFDSDFLGDG SDUDVHUSDUWH &+2=$6$/2162-0³/RVSUHVXSXHVWRVSURFHVDOHVHQHOSURFHVRSHQDO«REFLWSS\ 231 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO XQ HVFULWR HVSHFtILFR GLULJLGR DO yUJDQR MXGLFLDO XQD SHUVRQD MXUtGLFRS~EOLFD H[FOXLGD GHO UpJLPHQ GH UHVSRQVDELOLGDG SHQDO VL KXELHVH UHVXOWDGR HUUyQHDPHQWH LQYHVWLJDGD R HQFDXVDGD SRGUtD GHQXQFLDU VX IDOWD GH FDSDFLGDG SDUD VHU SDUWH HQ YLVWDGHVXLQLPSXWDELOLGDGSHQDOex DUWbis\TXLQTXLHV&3(O-XH]GHEHUtD UHVROYHUODFXHVWLyQDWUDYpVGHXQDXWRDUW/23-3RUVX SDUWH ORV HQWHV VLQ SHUVRQDOLGDG D ORV TXH VyOR FDEH LPSRQHU FRQVHFXHQFLDV DFFHVRULDV FXDQGR SUHWHQGLHVHQ VHU HQMXLFLDGRV HQ XQ SURFHVR LQGHSHQGLHQWH R GLVWLQWR GHO VHJXLGR IUHQWH D ORV UHVSRQVDEOHV LQGLYLGXDOHV SRGUtDQ SRQHU GH PDQLILHVWR VX IDOWD GH FDSDFLGDG SDUD VHU SDUWH HQ WDO SURFHVR HQ WDQWR TXH VyOR FDEH LPSRQHUOHV WDOHV VDQFLRQHVFXDQGRFRQMXQWDPHQWHVHOHLPSRQHXQDSHQDSULQFLSDODODXWRUPDWHULDO GHOGHOLWR,JXDOPHQWHODSHUVRQDMXUtGLFDDODTXHVHLPSXWDVHXQGHOLWRSDUDHOTXH QRVHSUHYpVXUHVSRQVDELOLGDGSRGUtDPDQLIHVWDUVXIDOWDGHFDSDFLGDGSDUDVHUSDUWH SDVLYDHQHVHSURFHVRSHQDO 6L ELHQ OD DXVHQFLD GH XQ SUHVXSXHVWR SURFHVDO SXHGH VHU DSUHFLDGD GH RILFLR HQ FXDOTXLHU PRPHQWR SDUD VX SXHVWD GH PDQLILHVWR D LQVWDQFLD GH SDUWH H[LVWHQ PRPHQWRVSURFHVDOPHQWHLGyQHRV$VtHQHOSURFHGLPLHQWRRUGLQDULROD/(&ULP D WUDYpV GH ORV DUWtFXORV GH SUHYLR SURQXQFLDPLHQWR DUW PLHQWUDV TXH HQ HO SURFHGLPLHQWR DEUHYLDGR H[LVWH XQ PRPHQWR SURFHVDO SRWHVWDWLYR SDUD ODV SDUWHV FRQFHELGR FRPR H[SHGLHQWH VDQDWRULR GH GHIHFWRV HQ OR WRFDQWH D SUHVXSXHVWRV SURFHVDOHV \ RWUDVFXHVWLRQHV GHGLYHUVDtQGROHGHQRPLQDGRSRUHOOHJLVODGRUWXUQR GHLQWHUYHQFLRQHVDUW/(&ULP (QGHILQLWLYDSDUDORVHQWHVVLQSHUVRQDOLGDGSDUDODVSHUVRQDVMXUtGLFDVH[FOXLGDVGH UHVSRQVDELOLGDG SHQDO HQ YLUWXG GHO DUW TXLQTXLHV &3 R FXDQGR VH SUHWHQGD LPSXWDU D XQD SHUVRQD MXUtGLFD XQ GHOLWR SDUD HO TXH QR HVWi SUHYLVWD VX UHVSRQVDELOLGDGODHQWLGDGGHEHWHQHUXQDSRVLELOLGDGHIHFWLYDGHDOHJDUHVDIDOWDGH FDSDFLGDGSDUDVHUSDUWHSDVLYDHQHOSURFHVRH[LJLHQGRPDQWHQHUVHDOPDUJHQGHOD LQYHVWLJDFLyQSHQDORTXHHQVXFDVRVHGHMHVLQHIHFWRVXHUUyQHDLPSXWDFLyQ (Q FXDQWR D OD FDSDFLGDG SURFHVDO WDO \ FRPR VH VHxDOy PiV DUULED, VHUi OD SURSLD SHUVRQDMXUtGLFDODTXHHQYLUWXGGHORGLVSXHVWRSRUODQRUPDWLYDSRUODTXHVHULMD GHVLJQH D TXLpQ KD\D GH FRPSDUHFHU SURFHVDOPHQWH HQ VX QRPEUH (O SUREOHPD HVWi HQ TXH ORV UHSUHVHQWDQWHV OHJDOHV R ORV PLHPEURV GH VXV yUJDQRV GH DGPLQLVWUDFLyQVLVHHQFXHQWUDQHQXQDVLWXDFLyQGHFRQIOLFWRGHLQWHUHVHVWDPELpQ SRGUtDQ YHUVH LPSHGLGRV SDUD GHVLJQDU D XQ WHUFHUR FRPR UHSUHVHQWDQWH (Q HVWH VHQWLGR VH VRVWLHQH TXH HV HVHQFLDO TXH ORV MX]JDGRV VHDQ ULJXURVRV D OD KRUD GH LPSHGLU TXH ORV DGPLQLVWUDGRUHV LQYROXFUDGRV HQ HO SURFHVR FRPR VXMHWRV SDVLYRV SXHGDQ KDFHU XVR GH ODV DWULEXFLRQHV OHJDOHV TXH OHV FRUUHVSRQGHQ SDUD GHVLJQDU OHWUDGRRUHSUHVHQWDQWHOHJDO\DTXHVyORGHHVWDIRUPDVHSRVLELOLWDUiODDXWRQRPtDH LQGHSHQGHQFLDGHODHVWUDWHJLDGHIHQVLYDGHODSHUVRQDMXUtGLFD &IU &+2=$6 $/2162 - 0 ³/RV SUHVXSXHVWRV SURFHVDOHV HQ HO SURFHVR SHQDO«RE FLW SS 3('5$=3(1$/9$(3e5(=*,/-&$%(=8'252'5Ë*8(=1³$VSHFWRVSURFHVDOHVGH ODUHIRUPDGHOFyGLJRSHQDO«REFLWSS *$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWS 232 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD /D FXHVWLyQ UDGLFD HQ GHWHUPLQDU VL HO -XH] GHEH FRQWURODU ORV SURFHVRV LQWHUQRV GH GHFLVLyQ GH OD HQWLGDG D OD KRUD GH GHVLJQDU UHSUHVHQWDQWH 3DUHFH TXH DO PHQRV DWHQGLHQGR D OD OHJLVODFLyQ YLJHQWH QR HVWDEOHFH LQFRPSDWLELOLGDG DOJXQD SDUD LPSHGLUTXHHOLQFXOSDGRVHDGHVLJQDGRFRPRUHSUHVHQWDQWHGHIHQVLYRGHODHQWLGDG\ TXH HQWLHQGH OD GHVLJQDFLyQ GH XQ UHSUHVHQWDQWH GHIHQVLYR FRPR XQD FDUJD SDUD OD SHUVRQDMXUtGLFDFX\DDXVHQFLDQRHVyELFHSDUDODFRQWLQXDFLyQGHOSURFHVRHO-XH] GHEHUiFLUFXQVFULELUVXDFWXDFLyQDXQFRQWUROIRUPDO\GHOHJDOLGDG$VtSXHVGHEHUi OLPLWDUVHDUHFKD]DUODGHVLJQDFLyQGHTXLHQRELHQQRDFUHGLWHGHELGDPHQWHHOSRGHU SDUD DFWXDU HQ QRPEUH GH OD HQWLGDG R ELHQ VH FRQVLGHUH QRPEUDGR FRQ DEXVR GH GHUHFKRRHQIUDXGHGHOH\DUW/23-SRUHMHPSORSDUDHYLWDUVXOODPDPLHQWR FRPR WHVWLJR (Q HVWH VHQWLGR SULPHUDPHQWH HO -XH] GH ,QVWUXFFLyQ \ SRVWHULRUPHQWHHO-XH]R7ULEXQDOGHHQMXLFLDPLHQWRGHEHUiQFRPSUREDUTXHH[LVWH XQDSRGHUDPLHQWRIRUPDODIDYRUGHODSHUVRQDTXHGLFHUHSUHVHQWDUDOHQWHTXHWDO DSRGHUDPLHQWR DSDUHFH GRFXPHQWDGR HQ XQ SRGHU VXILFLHQWH SDUD DFWXDU FRPR VX UHSUHVHQWDQWHGHIHQVLYRHQHOMXLFLRSHQDO\SRUORWDQWRSDUDGHFODUDUHQVXQRPEUH FRPSURPHWLHQGRGHHVWDIRUPDVXYROXQWDG /DIDOWDGHWDOSRGHUHVSHFLDOGHWHUPLQDUiODLPSRVLELOLGDGGHTXHTXLHQGLFHVHUHO UHSUHVHQWDQWH GHIHQVLYR GH OD HQWLGDG SXHGD DFWXDU HQ VX QRPEUH SDUWLFXODUPHQWH SDUD GHFODUDU SRU OD PLVPD FRPSURPHWLHQGR VX YROXQWDG DVt FRPR SDUD RFXSDU HO OXJDU\ORVWXUQRVGHLQWHUYHQFLRQHVTXHFRUUHVSRQGHUtDQDOVXMHWRSDVLYR$VtSXHV XQD GHFODUDFLyQ UHDOL]DGD SRU TXLHQ QR VH HQFXHQWUD GHELGDPHQWH DFUHGLWDGR FRPR UHSUHVHQWDQWH GH OD HQWLGDG QR SRGUi VHU DWULEXLGD DO HQWH LQYHVWLJDGR R HQFDXVDGR $VtPLVPRODIDOWDGHDSRGHUDPLHQWRYiOLGRHQIDYRUGHXQDSHUVRQDFRQFDSDFLGDG GH REUDU \ VREUH OD TXH QR FRQFXUUD QLQJXQD LQFRPSDWLELOLGDG SDUD UHSUHVHQWDU DO HQWHLPSHGLUiDODSHUVRQDMXUtGLFDUHDOL]DUFLHUWDVDFWXDFLRQHVSURFHVDOHVGHFDUiFWHU SHUVRQDOWDOHVFRPRFRQIRUPDUVHFRQODSHQDGHFODUDUHQFDOLGDGGHSDUWHRHMHUFLWDU HOGHUHFKRDOD~OWLPDSDODEUD 3RURWUDSDUWHHQHOFDVRGHVRFLHGDGHVH[WUDQMHUDVSDUDODVFXHVWLRQHVUHODWLYDVDOD SRVWXODFLyQRDODLQWHUYHQFLyQGHWDOHVHQWLGDGHVHQHOPDUFRGHOSURFHVRWUDWiQGRVH GH QRUPDV GH QDWXUDOH]D SURFHVDO VH DSOLFD OD lex fori HV GHFLU VH DSOLFDQ ODV QRUPDV GHO OXJDU HQ TXH VH GHVDUUROOD HO SURFHVR \ QR ODV OH\HV QDFLRQDOHV GHO HQFDXVDGR 3RU HO FRQWUDULR ODV FXHVWLRQHV UHODWLYDV D VX UHSUHVHQWDFLyQ OHJDO X RUJiQLFD YHQGUiQ GHWHUPLQDGDV SRU VX OH\ SHUVRQDO TXH D VX YH] GHSHQGH GH OD QDFLRQDOLGDGGHODHQWLGDGDUW&&3RUFRQVLJXLHQWHDOVHxDODUOD/(&ULPTXH SRUODSHUVRQDMXUtGLFDDFWXDUiHQHOSURFHVRODSHUVRQDHVSHFLDOPHQWHGHVLJQDGDD WDOILQWUDWiQGRVHGHXQDOH\GHQDWXUDOH]DSURFHVDOVHDSOLFDDODHQWLGDGH[WUDQMHUD HQMXLFLDGD HQ (VSDxD SHUPLWLpQGROH GHVLJQDU FRPR WDO D TXLHQ OD HQWLGDG FUHD FRQYHQLHQWH2WUDVHUtDODVROXFLyQVLFRPRRFXUUHHQHOSURFHVRFLYLOODUHJXODFLyQ HVWDEOHFLHVH TXH OD SHUVRQD MXUtGLFD GHEHUtD DFWXDU D WUDYpV GH VXV UHSUHVHQWDQWHV (QHVWHVHQWLGRVHSXHGHYHU)(51È1'(=52=$6-&6È1&+(=/25(1=26Derecho Internacional Privado…REFLWSSVHxDODQGRHQWUHRWUDVFRVDVTXHODDSOLFDFLyQGHODlex fori DODSRVWXODFLyQQRSODQWHDGXGDDOJXQDS (Q HVWH VHQWLGR HO DUW /(&LY GH DSOLFDFLyQ VXSOHWRULD HQ UHODFLyQ FRQ OD /(&ULP UHIOHMD HO PDQGDWR GH OD lex fori VHxDODQGR TXH ³con las solas excepciones que puedan prever los Tratados y Convenios internacionales, los procesos civiles que se sigan en el territorio nacional se regirán únicamente por las normas procesales españolas´ 233 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO OHJDOHV ORV FXDOHV YHQGUtDQ GHWHUPLQDGRV HQ WDO FDVR GH DFXHUGR FRQ VX OH\ QDFLRQDO /HJLWLPDFLyQ (Q SULPHU OXJDU KD\ TXH GLIHUHQFLDU OD OHJLWLPDFLyQ SURFHVDO R legitimatio ad processum \ OD OHJLWLPDFLyQ PDWHULDO R ad causam $Vt SXHV OHJLWLPDGR PDWHULDOPHQWH HVWDUi HO WLWXODU GHO GHUHFKR \D VH WUDWH GHO GHUHFKR H[LVWHQWH R GHO PHUDPHQWH DILUPDGR PLHQWUDV TXH OHJLWLPDGDV SURFHVDOPHQWH OR HVWiQ ~QLFDPHQWH DTXHOODV SHUVRQDV TXH WLHQHQ GHUHFKR D LQWHUYHQLU HQ HO SURFHVR FRPR SDUWHV /D ~QLFDTXHLQWHUHVDDORVSURFHVDOLVWDVHVODlegitimatio ad processumHQWDQWRTXHHV OD ~QLFD H[LJLGD FRQ FDUiFWHU JHQHUDO SRU OD OH\ SURFHVDO HQ RUGHQ D OD FRPSDUHFHQFLDGHODVSDUWHVHQMXLFLR3RUORWDQWRVyORHQHVWD~OWLPDVHFHQWUDUi HO SUHVHQWH DSGR 3RU RWUD SDUWH VH KDFH SUHFLVRDFODUDU GHVGH DKRUD PLVPR TXH D GLIHUHQFLDGHODFDSDFLGDGSDUDVHUSDUWH\ODFDSDFLGDGSURFHVDOODOHJLWLPDFLyQQR FRQVWLWX\H XQ YHUGDGHUR SUHVXSXHVWR SURFHVDO VLQR XQ SUHVXSXHVWR GHO DFWR GH LPSXWDFLyQ HO FXDO UHIOHMD XQ QH[R R XQD UHODFLyQ HQWUH ODV SDUWHV \ HO REMHWR GHO SURFHVRRHOKHFKRSXQLEOHVLHQGRSUHFLVDPHQWHWDOUHODFLyQHQWUHVXMHWR\REMHWR HOIXQGDPHQWRGHODFRQGLFLyQGHSDUWHOHJtWLPD$VtSXHVODOHJLWLPDFLyQGHEHVHU HQWHQGLGD D GLIHUHQFLD GH OD FDSDFLGDG SDUD VHU SDUWH TXH HV JHQHUDO FRPR XQ FRQFHSWRTXHHQOD]DDODSDUWHFRQHOREMHWRGHOSURFHVR (Q HVWH VHQWLGR \ \D FHQWUDGR HO WHPD HQ HO SURFHVR SHQDO VRVWLHQH 6(55$ '20,1*8(=TXHODVSDUWHVSDVLYDVGHOSURFHVRSHQDO³quedan legitimadas por el mero hecho de pronunciarse en su contra una petición determinada´3RUVXSDUWH *Ï0(= 25%$1(-$ VHxDOD TXH ³legitimado pasivamente para el ejercicio de la acción penal está la persona que la acusación presenta como culpable´GHORFXDO ³se sigue que la legitimación corresponde a todo inculpado por el hecho de serlo (y no, claro está, por el hecho de ser culpable). Y consiguientemente, que el juicio sobre la legitimación y sobre la culpabilidad coinciden” (Q HVWH VHQWLGR OD (QHVWHVHQWLGRVHH[SUHVD6(55$'20Ë1*8(=0³3UHFLVLRQHVHQWRUQRDORVFRQFHSWRVGH SDUWH«RE FLW S 6REUH HVWD GLVWLQFLyQ YpDVH DVt PLVPR 5$026 0e1'(= ) Derecho procesal civil. Tomo IHG%DUFHORQDSS &IU5$0260e1'(=)Derecho procesal civil…REFLWS 3RUVXSDUWH(&+$55,&$6,)-Sanciones a personas jurídicas…REFLWSVLJXLHQGROD WHRUtDFRQFUHWDGHODDFFLyQVHxDODTXHODOHJLWLPDFLyQQRHVXQSUHVXSXHVWRGHOGHUHFKRDOSURFHVR VLQRTXHHVXQSUHVXSXHVWRGHODDFFLyQHVWRHVXQDGHORVHOHPHQWRVQHFHVDULRVSDUDWHQHUGHUHFKRD XQDWXWHODMXGLFLDOFRQFUHWDWUDWiQGRVHGHXQDFXDOLGDGGHODVSDUWHVHQUHODFLyQFRQHOFRQFUHWRREMHWR GHOSURFHVR7DPELpQOHQLHJDWDOFDUiFWHUGHSUHVXSXHVWRSURFHVDO5$0260e1'(=)Derecho procesal civil…REFLWS /Ï3(= %$5-$ '( 48,52*$ - Tratado de Derecho Procesal Penal 7RPR ,«RE FLW S /DVFRQIXVLRQHVHQWUHODOHJLWLPDFLyQ\ODFDSDFLGDGSDUDVHUSDUWHQRVRQLQIUHFXHQWHV(QHVWH VHQWLGRVHSXHGHQYHUSRUHMHPSORODVDILUPDFLRQHVGH6$/$6&$5&(//(5$³/DOHJLWLPDFLyQ´ HQ $$99 $ 6DODV &DUFHOOHU GLU Las partes. Problemática procesal, &XDGHUQRV GH 'HUHFKR -XGLFLDOQ~P;,;&*3-0DGULGSSSSSDUDTXLHQODOHJLWLPDFLyQYHQGUtDD FRLQFLGLUFRQODFDSDFLGDGSDUDVHUSDUWH 6(55$'20Ë1*8(=0³3UHFLVLRQHVHQWRUQRDORVFRQFHSWRVGHSDUWH«REFLWS *Ï0(=25%$1(-$(Comentarios a la Ley …REFLW S 234 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD OHJLWLPDFLyQ SDUD LQWHUYHQLU FRPR SDUWH SDVLYD HQ HO SURFHVR SHQDO VH GHULYD SUHFLVDPHQWHGHODFWRGHLPSXWDFLyQTXHLPSOLFDVHJ~QHO7&ODDWULEXFLyQPiVR PHQRVIXQGDGDGHXQRVKHFKRVFRQDSDULHQFLDGHOLFWLYDDXQVXMHWRGHWHUPLQDGR 3RU OR WDQWR HO HVWXGLR GH OD OHJLWLPDFLyQ VHUi DERUGDGR D WUDYpV GHO DQiOLVLV GH OD LPSXWDFLyQHQHOTXHVHGHWDOODUiQORVSUHVXSXHVWRVGHOMXLFLRGHLPSXWDFLyQIUHQWHDO HQWH3ULQFLSDOPHQWHODVRVSHFKDGHKDEHUVHFRPHWLGRXQGHOLWRGHORVDWULEXLEOHV DODVSHUVRQDVMXUtGLFDVSRUXQUHSUHVHQWDQWHDGPLQLVWUDGRURVXERUGLQDGRTXHKD\D SRGLGRGHOLQTXLUSRUODRPLVLyQGHOFRQWUROGHELGRVREUHVXDFWLYLGDGVLHPSUHTXHOD DFWXDFLyQGHOLFWLYDVHKD\DSHUSHWUDGRHQEHQHILFLRGHOHQWH\HQVXQRPEUHRSRUVX FXHQWD (Q GHILQLWLYD VH HQFXHQWUH SDVLYDPHQWH OHJLWLPDGR HQ XQ SURFHVR SHQDO TXLHQ UHVXOWDLQYHVWLJDGRRHQFDXVDGR\WDOLPSXWDFLyQDVXYH]OHOHJLWLPDUiSDUDDFWXDU HQHOSURFHVRHQGHIHQVDGHVXVLQWHUHVHV3RUORWDQWRHQRUGHQDGHWHUPLQDUTXLpQ HVWiSDVLYDPHQWHOHJLWLPDGRSDUDDFWXDUHQXQGHWHUPLQDGRSURFHVRSHQDOEDVWDFRQ FRQVWDWDU TXH D WDO SHUVRQD VH OH DWULEX\H GH IRUPD PiV R PHQRV IXQGDGD XQD SRVLEOH UHVSRQVDELOLGDG HQ HO GHOLWR LQYHVWLJDGR (Q RWUDV SDODEUDV RVWHQWDUi OD FRQGLFLyQ GH SDUWH SURFHVDO OHJtWLPD TXLHQ DGTXLHUD OD FRQGLFLyQ GH LPSXWDGR LQYHVWLJDGRRHQFDXVDGRGHDFXHUGRFRQODQXHYDWHUPLQRORJtDOHJDOSRVLFLyQTXHVH RVWHQWDGHVGHTXHHO-XH]DFW~DIUHQWHDXQDFRQFUHWDSHUVRQDDODTXHFRQPD\RUR PHQRUJUDGRGHSUREDELOLGDGVHDWULEX\HSDUWLFLSDFLyQFULPLQDOHQHOKHFKRREMHWRGH ODLQVWUXFFLyQ(QHVHSUHFLVRLQVWDQWHDODILUPDUVHVXSRVLEOHUHVSRQVDELOLGDGHQ UHODFLyQFRQHOKHFKRGHOLFWLYRREMHWRGHOSURFHVRGHEHUiGiUVHOHFRUUHODWLYDPHQWH OD RSRUWXQLGDG GH DFWXDU HQ HO PDUFR GH HVH SURFHVR SDUD GHIHQGHU VXV OHJtWLPRV LQWHUHVHV 'HHVWHPRGRVHHTXLSDUDODOHJLWLPDFLyQDODLPSXWDFLyQGHWDOIRUPDTXHLQFOXVR HQ HO FDVR GH TXH HUUyQHDPHQWH VH LPSXWDVH XQ GHOLWR D XQD SHUVRQD MXUtGLFD SHQDOPHQWHLUUHVSRQVDEOHSRUHMHPSORDXQD(QWLGDG3~EOLFD(PSUHVDULDOH[FOXLGD GHUHVSRQVDELOLGDGSHQDOSRUHODUWTXLQTXLHV&3WDOHQWLGDGDSHVDUGHFDUHFHU GHFDSDFLGDGSDUDVHUSDUWHVHHQFRQWUDUtDIRUPDOPHQWHOHJLWLPDGDSDUDDFWXDUFRPR SDUWHSDVLYD\HMHUFHUVXGHUHFKRGHGHIHQVD6LQSHUMXLFLRGHTXHSUHYLVLEOHPHQWH XVDUtD VX SULPHUD SRVLELOLGDG GH GHIHQVD SDUD DOHJDU VX IDOWD GH FDSDFLGDG SDUD VHU SDUWHTXHDSUHFLDGDSRUHOyUJDQRMXGLFLDOGHEHUtDFRQGXFLUDOVREUHVHLPLHQWROLEUHR D OD DEVROXFLyQ GH OD HQWLGDG FRPR FRQVHFXHQFLD GH OD QXOLGDG GHO DFWR GH LPSXWDFLyQ&XHVWLyQTXHSRGUtDVHUUHSURGXFLGDHQHOWUiPLWHGHORVDUWtFXORVGH (QHVWHVHQWLGRHO67&6DOD3ULPHUDQ~PGHGHPDU]R)- /DVFXHVWLRQHVUHODWLYDVDODLPSXWDFLyQ\HQFRQFUHWRDOPRPHQWR\DODIRUPDHQTXHODSHUVRQD MXUtGLFDDGTXLHUHODFRQGLFLyQGHSDVLYDPHQWHOHJLWLPDGDVHWUDWDUiQHQHOHStJUDIH,,GHOFDStWXOR UHODWLYRDODLPSXWDFLyQ 5(1('2$5(1$/0$Problemas del imputado…REFLWS *Ï0(=25%$1(-$(Comentarios a la Ley…REFLW SS $HVWHUHVSHFWRDILUPDU6(55$'20Ë1*8(=0Estudios de Derecho Procesal«REFLWS TXH WRGD SHUVRQD SRU HO VLPSOH KHFKR GH VHU VXMHWR SDVLYR GH XQ MXLFLR GH LPSXWDFLyQ VH HQFXHQWUD OHJLWLPDGD SURFHVDOPHQWH SDUD HIHFWXDU YiOLGDPHQWH DFWRV FRPR VXMHWR SDVLYR HQ HO SURFHVRSHQDO6LGLFKDSHUVRQDQRWLHQHH[LVWHQFLDItVLFDVLQRWDQVyORMXUtGLFDVLHVPHQRUGHFDWRUFH DxRVRVLHVLQFDSD]PHQWDOPHQWHQRWHQGUiOHJLWLPDFLyQPDWHULDO\GHEHUiVHUDEVXHOWD 3257$/0$158%,$-³(OHQMXLFLDPLHQWRSHQDOGH«REFLWVRVWLHQHTXHORVHQWHVS~EOLFRV H[FOXLGRVGHOUpJLPHQGHUHVSRQVDELOLGDGSHQDOSXHGHQSHUVRQDUVHHQHOSURFHVRSHQDOSDUDTXHVHOHV UHFLEDGHFODUDFLyQVLUHVXOWDQLPSXWDGRV&RUUHVSRQGHDVXUHSUHVHQWDQWHHQVXGHFODUDFLyQGHSDUWH 235 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SUHYLRSURQXQFLDPLHQWRHQHOSURFHGLPLHQWRRUGLQDULRHQODDXGLHQFLDSUHOLPLQDUGHO SURFHGLPLHQWRDEUHYLDGRRLQFOXVRDSUHFLDGDHQFXDOTXLHUPRPHQWRGHRILFLRSRUHO MX]JDGRUHQYLVWDGHTXHVHWUDWDGHODIDOWDGHFDSDFLGDGSDUDVHUSDUWHVtFRQVWLWX\H XQ DXWpQWLFR SUHVXSXHVWR SURFHVDO TXH FRQGLFLRQDUtD OD YDOLGH] PLVPD GHO SURFHVR 8QD VLWXDFLyQ VLPLODU VH SODQWHDUtD HQ HO FDVR GH TXH VH SUHWHQGLHVH LPSXWDU D XQD SHUVRQD MXUtGLFD XQ GHOLWR FRPHWLGR DQWHV GHO GH GLFLHPEUH GH IHFKD GH HQWUDGDHQYLJRUGHOD/2GHGHMXQLRWDQWDVYHFHVFLWDGDTXHIXHODTXH LQWURGXMRODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVHQ(VSDxD 6LQHPEDUJRQRVHDJRWDDTXtODFXHVWLyQGHODOHJLWLPDFLyQHQWDQWRTXHH[LVWHRWUD IRUPDGHDERUGDUODFRQVLVWHQWHHQGHWHUPLQDUTXLpQVHYHUiDIHFWDGRSRUODVHQWHQFLD TXH SRQJD ILQ HO SURFHVR \ SRU FRQVLJXLHQWH TXLHQ VH HQFRQWUDUi OHJLWLPDGR SDUD DFWXDUHQHOPDUFRGHOPLVPRDXQFXDQGRQRVHOHUHFRQR]FDODFRQGLFLyQGHSDUWH 6H HQFRQWUDUtDQ HQ HVWD VLWXDFLyQ DTXHOORV VXMHWRV TXH VLQ KDEHU VLGR IRUPDOPHQWH HQFDXVDGRV QL DFXVDGRV VH YHDQ FRQFHUQLGRV SRU ORV HIHFWRV HMHFXWLYRV \ GH FRVD MX]JDGD GHULYDGRV GH OD UHVROXFLyQ MXGLFLDO TXH VR SHQD GH FDXVDUOHV LQGHIHQVLyQ GHEHQ VHU FRQVLGHUDGRV VXMHWRV OHJLWLPDGRV SDUD GHIHQGHU VXV FRUUHVSRQGLHQWHV SRVLFLRQHVSURFHVDOHVDXQFXDQGRQRWHQJDQFDSDFLGDGSDUDVHUSDUWH(QGHILQLWLYD DXQ SDUWLHQGR FRPR OR KDFH OD /(&ULP GH TXH VyOR ODV SHUVRQDV MXUtGLFDV WLHQHQ FDSDFLGDGSDUDVHUSDUWHQRHVSRVLEOHLJQRUDUTXHSXHGHKDEHURWUDVHQWLGDGHVWDOHV FRPR ODV PDVDV SDWULPRQLDOHV ORV SDWULPRQLRV VHSDUDGRV X RWURV HQWHV VLQ SHUVRQDOLGDG TXH RVWHQWHQ XQ LQWHUpV OHJtWLPR HQ DFWXDU HQ HO SURFHVR HQ UHODFLyQ FRQ OD HYHQWXDO LPSRVLFLyQ GH ODV FRQVHFXHQFLDV DFFHVRULDV 7DOHV VXMHWRV HQ OD PHGLGDHQTXHSXHGDQUHVXOWDUGLUHFWDPHQWHDIHFWDGRVSRUODVHQWHQFLDTXHVHGLFWH RVWHQWDUiQ OHJLWLPDFLyQ SDVLYD SDUD DFWXDU HQ HO SURFHVR SHQDO \ KDEUi TXH SHUPLWLUOHVSHUVRQDUVHHQODLQVWUXFFLyQ\GHIHQGHUVXSRVWXUDSURFHVDO,QFOXVRVL OOHJD D DGPLWLUVH TXH QR KDQ GH VHU IRUPDOPHQWH LQYHVWLJDGRV \ HQFDXVDGRV SRU VHUVXVVDQFLRQHVDFFHVRULDVDODLPSRVLFLyQGHXQSHQDSULQFLSDO UHDOL]DGDHQQRPEUHGHODHQWLGDGDQXQFLDUDO-XH]GHLQVWUXFFLyQODFRQGLFLyQGHHQWHS~EOLFR\SRU WDQWR H[HQWR GH UHVSRQVDELOLGDG SHQDO TXH RVWHQWD VX UHSUHVHQWDGR GHELHQGR HO -XH] HQ VX FDVR GLFWDU DXWR GH VREUHVHLPLHQWR OLEUH SRU VHU QXOD OD LPSXWDFLyQ GH UHVSRQVDELOLGDG SHQDO D WDO VXMHWR DUW/(&ULP +LSyWHVLVSODQWHDGDSRU6(55$'20Ë1*8(=0Estudios de Derecho Procesal…REFLWSS DILUPDQGR TXH HO DXWR GH LPSXWDFLyQ VHUtD UDGLFDOPHQWH QXOR SHUR DO PLVPR WLHPSR UHFRQRFLpQGROH D OD HQWLGDG OD DSWLWXG SDUD FRPSDUHFHU HQ HO SURFHVR SHQDO \ SDUD UHDOL]DU DTXHOORV DFWRVWHQGHQWHVDGHVYLUWXDUHOMXLFLRGHLPSXWDFLyQ (QHVWHVHQWLGROD3URSXHVWD&33GHODxRFRQWHPSODEDFRPRSRVLEOHVHQFDXVDGRVD³todas las personas físicas y jurídicas, masas patrimoniales, patrimonios separados, entidades o grupos a los que puedan ser impuestas penas, medidas de seguridad o consecuencias accesorias de la pena conforme a la Ley´DUW (Q HVWH OtQHD VRVWLHQH %$1$&/2&+( 3$/$2 - ³/D LPSXWDFLyQ GH OD SHUVRQD MXUtGLFD«RE FLW S TXH HQ WRGR FDVR DXQ HQ HO VXSXHVWR GH TXH VHDQ HQWHV VLQ SHUVRQDOLGDG \ QR VHDQ IRUPDOPHQWHLPSXWDGRVKD\TXHSHUPLWLUOHVSHUVRQDUVHHQODLQVWUXFFLyQDWUDYpVGHTXLHQHVGHEDQ DFWXDUHQVXQRPEUHDUWV\/(&LYSDUDGHIHQGHUVXSRVLFLyQSURFHVDO$GYLUWLHQGRHO UHIHULGR DXWRU TXH GH OR FRQWUDULR SRGUtD YXOQHUDUVH VX GHUHFKR GH GHIHQVD SXHVWR TXH UHVXOWD LQGXGDEOHTXHVXVOHJtWLPRVLQWHUHVHVYDQDTXHGDUDIHFWDGRVSRUORTXHVHGHFLGDHQHOSURFHVR (Q OD PLVPD OtQHD VHSURQXQFLDED(&+$55, &$6,)-Sanciones a personas jurídicas…RE FLW S DQWHV GH OD UHIRUPD GHO DxR HQ UHODFLyQ FRQ OD SRVWXUD GH ODV SHUVRQDV MXUtGLFDV VXVFHSWLEOHVGHVHUVDQFLRQDGDVFRQODVFRQVHFXHQFLDVDFFHVRULDV(QDTXHOFRQWH[WRHODXWRUHQWHQGtD TXH ODV SHUVRQDV MXUtGLFDV RVWHQWDEDQ SOHQD OHJLWLPDFLyQ SDUD FRPSDUHFHU HQ HO SURFHVR SHQDO HMHUFLWDQGRWRGRVORVGHUHFKRVLQKHUHQWHVDVXSRVLFLyQ\HQHVSHFLDOHOGHUHFKRGHGHIHQVDDXQTXH VyORODSHUVRQDItVLFDRVWHQWDVHFDSDFLGDGSDUDVHUSDUWH 236 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (QHVWHVHQWLGRODUHJXODFLyQSURFHVDOSHQDOGDVROXFLyQDOSUREOHPDGHTXLHQHVVLQ VHUIRUPDOPHQWHSDUWHHQXQSURFHVRSHQDOSXHGHQWHQHULQWHUpVHQVXFHOHEUDFLyQR HQ VX UHVXOWDGR SUHYLHQGR D WDO ILQ OD QHFHVLGDG GH TXH D HVRV LQWHUHVDGRV VH OHV FRPXQLTXHODH[LVWHQFLDGHOSURFHVR\ODIHFKDGHFHOHEUDFLyQGHOPLVPRDUWV /(&ULP DVt FRPR HO FRQWHQLGR GH OD VHQWHQFLD R GH RWUDV UHVROXFLRQHV TXH VH UHILHUDQDHOORV\TXHOHVSXHGDQGHSDUDUDOJ~QWLSRSHUMXLFLRDUWV/23-\ /(&ULP,JXDOPHQWHODMXULVSUXGHQFLDUHLWHUDGDGHO7&LQGLFDTXHHOGHUHFKR D OD WXWHODMXGLFLDOHIHFWLYDVLQLQGHIHQVLyQ DUW &( JDUDQWL]Da todos los que puedan resultar afectados por la decisión que se dicte en un proceso judicial HO GHUHFKRDFRQRFHUVXH[LVWHQFLDDILQGHTXHWHQJDQODSRVLELOLGDGGHLQWHUYHQLUHQpO VHU RtGRV \HMHUFHUODGHIHQVDGHVXVGHUHFKRVHLQWHUHVHVOHJtWLPRV(OORLPSRQHD ORVyUJDQRVMXGLFLDOHVXQHVSHFLDOGHEHUGHGLOLJHQFLDHQODUHDOL]DFLyQGHORVDFWRVGH FRPXQLFDFLyQSURFHVDOTXHDVHJXUHHQODPHGLGDGHORSRVLEOHVXUHFHSFLyQSRUORV GHVWLQDWDULRVGiQGROHVDVtODRSRUWXQLGDGGHGHIHQVD (QGHILQLWLYDVLQSHUMXLFLRGHODSURSXHVWDGHlege ferenda PDQWHQLGDHQHVWHWUDEDMR TXH DERJDUtD SRU DWULEXLU OD FRQGLFLyQ GH DXWpQWLFDV SDUWHV D ORV HQWHV VLQ SHUVRQDOLGDG FRQ FLHUWD FRPSOHMLGDG RUJDQL]DFLRQDO FXDQGR SUHWHQGH LPSRQpUVHOHV XQD FRQVHFXHQFLD DFFHVRULD DXQ FXDQGR WDOHV HQWHV QR UHVXOWHQ REMHWR GH XQD LPSXWDFLyQDXWyQRPDHVSUHFLVRGDUOHVODRSRUWXQLGDG GH GHIHQGHUVH HQ HO SURFHVR SHQDOSDUDTXHSXHGDQSURWHJHUVXVOHJtWLPRVLQWHUHVHVVLQVXIULULQGHIHQVLyQ(QHVWH VHQWLGRHQODPHGLGDHQTXHORVHQWHVVLQSHUVRQDOLGDGSXHGHQUHVXOWDUDIHFWDGRVSRU OD HYHQWXDO VHQWHQFLD GH FRQGHQD TXH VH GLFWH HV SUHFLVR TXH VHDQ OODPDGRV DO SURFHVR\RtGRVDWUDYpVGHVXVOHJtWLPRVUHSUHVHQWDQWHVDUWV\/(&LY $GHPiVKD\DQFRPSDUHFLGRRQRKDEUiGHQRWLILFiUVHOHVODVHQWHQFLDDWUDYpVGHVXV UHSUHVHQWDQWHV OHJDOHV R HQ OD IRUPD TXH DVHJXUH HQ PD\RU PHGLGD VX HIHFWLYD UHFHSFLyQ 5HFDSLWXODFLyQ (Q HVWH HStJUDIH KDQ VLGR REMHWR GH WUDWDPLHQWR ODV FXHVWLRQHV UHODWLYDV D ORV SUHVXSXHVWRV SURFHVDOHV GH ODV SDUWHV HVWR HV D OD FDSDFLGDG SDUD VHU SDUWH \ D OD FDSDFLGDG SURFHVDO GH OD SHUVRQD MXUtGLFD HQ WDQWR TXH QXHYR VXMHWR SDVLYR GHO SURFHVRSHQDO&RPRSXQWRGHSDUWLGDSDUDWUDWDUODFXHVWLyQGHODFDSDFLGDGSDUDVHU SDUWH KD VLGR QHFHVDULR DFXGLU D OD UHJXODFLyQ SHQDO SDUD GHWHUPLQDU HQ DEVWUDFWR TXp HQWLGDGHV SXHGHQ VHU UHVSRQVDEOHV SHQDOPHQWH \ SRU OR WDQWR WLHQHQ DSWLWXG JHQpULFDSDUDRFXSDUODSRVLFLyQGHSDUWHSDVLYD HQ XQ SURFHVRSHQDO HVWRHV SDUD DVXPLUVXFHVLYDPHQWHODFRQGLFLyQGHLQYHVWLJDGRHQFDXVDGRSURFHVDGRRDFXVDGR (QHVWHVHQWLGRSDUHFHFODURTXHODVSHUVRQDVMXUtGLFRSULYDGDVVHHQFRQWUDUtDQHQWDO VLWXDFLyQ HQ WDQWR TXH D HOODV VH GLULJH SULQFLSDOPHQWH OD UHIRUPD SHQDO TXH VLQ HPEDUJRH[FOX\HGHOVLVWHPDGHUHVSRQVDELOLGDGFULPLQDODODV$GPLQLVWUDFLRQHV\D RWUDV HQWLGDGHVGH'HUHFKRS~EOLFR5HVXOWD GHVWDFDEOH HQ HVWH SXQWR OD LQFOXVLyQ 6H SXHGHQ YHU HQ HVWH VHQWLGR 667& GH GH RFWXEUH GH GH PDU]R GHGHDEULOGHGHQRYLHPEUHHQWUHRWUDV 237 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO HQHOFtUFXORGHSRWHQFLDOHVUHVSRQVDEOHVSHQDOHVDWUDYpVGHVXFHVLYDVUHIRUPDVGHO &3 GH ORV SDUWLGRV SROtWLFRV GH ORV VLQGLFDWRV \ GH ODV VRFLHGDGHV PHUFDQWLOHV S~EOLFDV ORV FXDOHV LQLFLDOPHQWH VH HQFRQWUDEDQ H[FOXLGRV GHO UpJLPHQ GH UHVSRQVDELOLGDGSHQDO 1R HVWi WDQ FODUR FXiO GHELHUD VHU HO WUDWDPLHQWR SURFHVDO GH ORV HQWHV VLQ SHUVRQDOLGDG SDVLEOHV GH FRQVHFXHQFLDV DFFHVRULDV HQ WDQWR TXH DO QR VHU SURSLDPHQWHUHVSRQVDEOHVSHQDOHVSRGUtDHQWHQGHUVHTXHFDUHFHQGHFDSDFLGDGSDUD VHU SDUWH HQ HO SURFHVR SHQDO VL ELHQ OD SRVLELOLGDG GH TXH VH GLFWH XQD VHQWHQFLD FRQGHQDWRULDLPSRQLpQGROHVXQDFRQVHFXHQFLDDFFHVRULDOHVFRQYLHUWHHQOHJtWLPRV LQWHUHVDGRV HQ SDUWLFLSDU HQ OD LQYHVWLJDFLyQ \ HQ HO HQMXLFLDPLHQWR 3RU VX SDUWH DOJXQRV GH ORV SUR\HFWRV IUXVWUDGRV WHQGHQWHV D DSUREDU XQD QXHYD /H\ SURFHVDO SHQDORSWDEDQDOFRQWUDULRTXHODUHJXODFLyQDFWXDOSRULQFOXLUH[SUHVDPHQWHDORV HQWHV VLQ SHUVRQDOLGDG HQWUH ORV SRVLEOHV HQFDXVDGRV DVLPLODQGR SRU OR WDQWR VX HVWDWXWRMXUtGLFRSURFHVDODOGHFXDOTXLHUVXMHWRSDVLYRGHOSURFHVRSHQDO6ROXFLyQ HVWD~OWLPDTXHUHVXOWDPiVJDUDQWLVWD\VREUHWRGRPiVFRKHUHQWHFRQHOFRQWHQLGR FODUDPHQWHDIOLFWLYRGHODVFRQVHFXHQFLDVDFFHVRULDV 7DPELpQ SXHGH UHVXOWDU SUREOHPiWLFD OD VLWXDFLyQ GH ODV VRFLHGDGHV SDQWDOOD R GH FLHUWDVRUJDQL]DFLRQHVFULPLQDOHVTXHRVWHQWDQGRSHUVRQDOLGDGMXUtGLFDFRQVWLWX\HQ HQ UHDOLGDG PHURV LQVWUXPHQWRV GHOLFWLYRV HQ PDQR GH ORV YHUGDGHURV \ ~QLFRV FXOSDEOHVGHOGHOLWRTXHVHUtDQODVSHUVRQDVItVLFDVTXHODVFRQWURODQ(QHVWRVFDVRV OD SHUVRQD MXUtGLFD HQ WDQWR TXH PHUR LQVWUXPHQWR SDUD OD FRPLVLyQ GH GHOLWRV FDUHQWHGHXQDPtQLPDDFWLYLGDGOtFLWDVHFRQVLGHUDUiLQLPSXWDEOHDFXGLpQGRVHDOD GRFWULQDGHOOHYDQWDPLHQWRGHOYHORSDUDHQMXLFLDUDORVYHUGDGHURVUHVSRQVDEOHVHVWR HVDODVSHUVRQDVQDWXUDOHVTXHODLQVWUXPHQWDOL]DQ (VWRV VXSXHVWRV OtPLWH SRQHQ GH PDQLILHVWR TXH OD SHUVRQDOLGDG MXUtGLFD QR HV HO FULWHULR PiV DGHFXDGR SDUD GHWHUPLQDU OD FDSDFLGDG SDUD VHU SDUWH GH ORV HQWHV FROHFWLYRV HQ HO SURFHVR SHQDO UHVXOWDQGR PiV DSURSLDGR DWHQGHU D TXH OD HQWLGDG SUHVHQWHXQDPtQLPDFRPSOHMLGDGRUJDQL]DFLRQDOTXHODGRWHGHXQDFLHUWDDOWHULGDG IUHQWH DVt FRPR GH XQ VXVWUDWR PDWHULDO VXILFLHQWH HQ HO VHQWLGR GH TXH UHDOLFH DO PHQRV XQD PtQLPD DFWLYLGDG OtFLWD PiV DOOi GH OD TXH VLUYD GH FREHUWXUD D VXV DFWLYLGDGHV LOtFLWDV (Q RWUR FDVR UHVXOWDUi SHQDOPHQWH LQLPSXWDEOH \ QR DGTXLULUi SRUORWDQWRODFRQGLFLyQGHSDUWHSDVLYDPHQWHOHJLWLPDGDHQHOSURFHVRSHQDO (Q FXDQWR D OD FDSDFLGDG SURFHVDO UHVXOWD HYLGHQWH TXH ODV SHUVRQDV MXUtGLFDV DVt FRPR ORV HQWHV VLQ SHUVRQDOLGDG GDGD VX QDWXUDOH]D LQFRUSyUHD QHFHVLWDQ HQ WRGR FDVR D XQ UHSUHVHQWDQWH SDUD DFWXDU HQ VX QRPEUH $QWH OD LQGHWHUPLQDFLyQ OHJDO VREUHTXpLQGLYLGXRGHEHDVXPLUODUHSUHVHQWDFLyQGHODSHUVRQDMXUtGLFDHQFDXVDGD HQ HO SURFHVR SHQDO VH KD SURGXFLGR XQ H[WHQVR H LQDFDEDGR GHEDWH HQ WRUQR D OD LGRQHLGDG R IDOWD GH LGRQHLGDG GH XQRV \ RWURV SDUD VHU GHVLJQDGRV FRPR UHSUHVHQWDQWH GHIHQVLYR GHO HQWH LQFXOSDGR (Q HVWH VHQWLGR KD VLGR SUHFLVR UHIOH[LRQDUVREUHHOSRWHQFLDOFRQIOLFWRGHLQWHUHVHVTXHSRGUtDVXUJLUHQWUHODSHUVRQD MXUtGLFD\VXUHSUHVHQWDQWHOHJDOFXDQGRHVWH~OWLPRHVWXYLHVHVLHQGRSHUVRQDOPHQWH LQYHVWLJDGR R UHVXOWDVH HQFDXVDGR SRU HO KHFKR GH UHIHUHQFLD SUHVXSXHVWR GH OD UHVSRQVDELOLGDG GH DTXpOOD 7DPELpQ VH KDQ DQDOL]DGR ODV GLVWLQWDV SURSXHVWDV 238 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GRFWULQDOHV IRUPXODGDV SDUD VDOYDU WDO FRQIOLFWR DVt FRPR OD LQFRPSDWLELOLGDG OHJDO WHQGHQWHDHYLWDUTXHVHHVFRMDDOUHSUHVHQWDQWHFRQHOIUDXGXOHQWRILQGHLPSHGLUTXH FLHUWRVVXMHWRVFRQLQIRUPDFLyQUHOHYDQWHSDUDHOHQMXLFLDPLHQWRGHORVKHFKRVVHDQ OODPDGRVDGHFODUDUFRPRWHVWLJRV7UDVDQDOL]DUWRGDVHVWDVFXHVWLRQHV\UHFKD]DUOD SURSXHVWD GH TXH VHDQ ORV SURSLRV SRVWXODQWHV ORV TXH DVXPDQ HQ H[FOXVLYD OD LQWHUYHQFLyQ GH OD HQWLGDG HQ HO SURFHVR VH RSWD SRU OD SRVLELOLGDG GH TXH VHD HO compliance officer, HQ FDVR GH H[LVWLU WDO FDUJR HQ OD HQWLGDG HO TXH DVXPD VX UHSUHVHQWDFLyQ HQ HO PDUFR GHO SURFHVR 6L WDO SURIHVLRQDO QR H[LVWLHVH R UHVXOWDVH HQFDXVDGR VHUtDQ ORV SURSLRV yUJDQRV GH JRELHUQR GH OD SHUVRQD MXUtGLFD ORV HQFDUJDGRV GH GHVLJQDU D RWUR LQGLYLGXR FRPR UHSUHVHQWDQWH GHIHQVLYR SXGLHQGR RFXSDUWDOFDUJRFXDOTXLHUSHUVRQDItVLFDTXHDFUHGLWHSRGHUHVVXILFLHQWHVDWDOILQ $ FRQWLQXDFLyQ HQ UHODFLyQ FRQ HO FRQWURO GH ORV SUHVXSXHVWRV SURFHVDOHV FDEH UHFRUGDU TXH ORV PLVPRV KDQ GH VHU H[DPLQDGRV GH RILFLR HQ WDQWR TXH VH WUDWD GH SUHUUHTXLVLWRV TXH WLHQHQ QDWXUDOH]D GH QRUPDV LQGLVSRQLEOHV GH FX\D HIHFWLYD FRQFXUUHQFLDGHSHQGHODYDOLGH]MXUtGLFDGHODVVXEVLJXLHQWHVDFWXDFLRQHVSURFHVDOHV LQFOXLGDODUHVROXFLyQMXGLFLDOGHILQLWLYDTXHSRQJDILQDOSURFHVR3RUHVRHO-XH] ELHQ GH RILFLR ELHQ SRU H[FLWDFLyQ GH OD SDUWH OHJLWLPDGD KD GH H[DPLQDU OD FDSDFLGDG SDUD VHU SDUWH SDVLYD GH OD HQWLGDG D OD TXH SUHWHQGD LPSXWiUVHOH UHVSRQVDELOLGDGSHQDODVtFRPRODYDOLGH]GHODGHVLJQDFLyQUHDOL]DGDHQIDYRUGHVX UHSUHVHQWDQWHGHIHQVLYRFRPRIRUPDGHLQWHJUDUODFDSDFLGDGSURFHVDOGHODSHUVRQD MXUtGLFDLQFXOSDGD 3RU~OWLPRVHDQDOL]DODFXHVWLyQGHODOHJLWLPDFLyQSDVLYDTXHODHQWLGDGDGTXLHUH SUHFLVDPHQWH D WUDYpV GHO DFWR GH LPSXWDFLyQ TXH OD UHODFLRQD PiV R PHQRV IXQGDGDPHQWHFRQXQKHFKRGHOLFWLYR$KRUDELHQHQHVWHSXQWRVXUJHGHQXHYRHO SUREOHPD GH OD OHJLWLPDFLyQ GH DTXHOORV TXH VLQ VHU SDUWH IRUPDO HQ HO SURFHVR WLHQHQLQWHUHVHVHQHOPLVPRVXVFHSWLEOHVGHOHJtWLPDSURWHFFLyQ7DOHV³LQWHUHVDGRV´ VHxDODGDPHQWHORVHQWHVVLQSHUVRQDOLGDGSDVLEOHVDORVTXHSUHWHQGHQLPSRQpUVHOHV DOJXQD FRQVHFXHQFLD DFFHVRULD GHELHUDQ RVWHQWDU OD FRQGLFLyQ GH SDUWH GiQGROHV HQWUDGD HQ HO SURFHVR SDUD SHUPLWLUOHV GHIHQGHU GH IRUPD HIHFWLYD VXV GHUHFKRV H LQWHUHVHV OHJtWLPRV VR SHQD GH YXOQHUDU VX GHUHFKR D OD WXWHOD MXGLFLDO HIHFWLYD VLQ LQGHIHQVLyQDUW&( 239 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO ,9 /DV UHVSRQVDELOLGDGHV GH OD SHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFDHQWUHODDXWRQRPtD\ODGHSHQGHQFLD 3ODQWHDPLHQWR (O VLVWHPD GH UHVSRQVDELOLGDG SHQDO SUHYLVWR HQ ORV DUW ELV &3 \ FRQFRUGDQWHV GLVSRQH TXH ODV SHUVRQDV MXUtGLFDV VHUiQ SHQDOPHQWH UHVSRQVDEOHV GH ORV GHOLWRV FRPHWLGRV HQ VX QRPEUH R SRU VX FXHQWD \ HQ VX EHQHILFLR SRU GHWHUPLQDGDV SHUVRQDV ItVLFDV TXH DFW~DQ HQ VX VHQR 3RU VX SDUWH HO DUW WHU &3 YLHQH D FRQILJXUDU OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV FRPR FXPXODWLYD \ DXWyQRPD FRQUHVSHFWRDODTXHVHDWULEX\HDORVSUHVXQWRVDXWRUHVPDWHULDOHVGHORV GHOLWRV HQ FXHVWLyQ 'H WDO UpJLPHQ GH UHVSRQVDELOLGDG VH GHULYDQ GRV FXHVWLRQHV IXQGDPHQWDOHV SDUD HO REMHWR GH HVWH HStJUDIH (Q SULPHU OXJDU HVWH VLVWHPD GH UHVSRQVDELOLGDG LPSOLFD TXH GH OD FRPLVLyQ GH XQ GHOLWR QDFH XQD GREOH UHVSRQVDELOLGDGTXHVHDWULEX\HDGRVVXMHWRVFRQH[LVWHQFLDMXUtGLFDLQGHSHQGLHQWH OD SHUVRQD ItVLFD DXWRUD GHO KHFKR GH UHIHUHQFLD \ OD SHUVRQD MXUtGLFD HQ FX\R EHQHILFLRVHSHUSHWUyODDFWXDFLyQGHOLFWLYD<HQVHJXQGROXJDUFRPRFRQVHFXHQFLD GH OD UHODWLYD DXWRQRPtD HQWUH DPEDV UHVSRQVDELOLGDGHV VXFHGH TXH OD SHUVRQD MXUtGLFDDSHVDUGHTXHVXUHVSRQVDELOLGDGGHSHQGDGHODFRPLVLyQGHXQGHOLWRSRU XQRGHVXVDJHQWHVSRGUiVHUMX]JDGDDXQFXDQGRHODXWRUGHOPLVPRQRSXHGDVHUOR (VWD WHQVLyQ HQWUH OD QHFHVLGDG GH DWULEXLU OD FRPLVLyQ GH XQRV KHFKRV D XQ GHWHUPLQDGR VXMHWR \ OD SRVLELOLGDG GH TXH WDO VXMHWR QR KD\D VLGR VLTXLHUD LGHQWLILFDGR HV OD FDXVD GH LQWULQFDGRV SUREOHPDV SURFHVDOHV HQ WDQWR TXH HQ SULQFLSLR QR HV SRVLEOH DILUPDU HQ XQD VHQWHQFLD KHFKRV GHOLFWLYRV VXSXHVWDPHQWH FRPHWLGRVSRUTXLHQQRHVSDUWHHQHOSURFHVR 3RURWUDSDUWHKD\TXHWHQHUHQFXHQWDTXHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDV MXUtGLFDVQRVHGHULYDGHIRUPDDXWRPiWLFDHLQGHIHFWLEOHGHODFRPLVLyQGHXQGHOLWR SRU XQR GH VXV DJHQWHV VLQR TXH HO DUW ELV &3 HVWDEOHFH FLHUWRV FULWHULRV GH LPSXWDFLyQHVSHFtILFRVTXHIXQGDPHQWDQODDWULEXFLyQGHOGHOLWRSHUSHWUDGRSRUXQD SHUVRQDQDWXUDODXQHQWHFROHFWLYR(VWHVLVWHPDGHWUDVIHUHQFLDGHUHVSRQVDELOLGDG WLHQHFRPRFRQVHFXHQFLDGLUHFWDODH[LVWHQFLDGHGRVFRPSOHMRVIiFWLFRVHQWUHORVTXH VHGDXQDUHODFLyQGHFRQWLQHQFLDHQWDQWRTXHVLQVHUSOHQDPHQWHFRLQFLGHQWHVXQR FRQWLHQH R SUHVXSRQH DO RWUR (Q HVWH VHQWLGR OD LPSXWDFLyQ \ OD FRQGHQD GH OD SHUVRQDMXUtGLFDH[LJHQODFRPLVLyQGHXQGHOLWRSRUXQDGHWHUPLQDGDSHUVRQDItVLFD 3HURDPD\RUHVUHTXLHUHQODFRQFXUUHQFLDGHRWURVHOHPHQWRVRFLUFXQVWDQFLDVTXH SHUPLWDQDWULEXLUOHDODHQWLGDGXQDUHVSRQVDELOLGDGSURSLDSRUHOKHFKRUHDOL]DGRSRU VXV DJHQWHV (Q HVWH VHQWLGR FDEH DILUPDU TXH HO KHFKR GH UHIHUHQFLD HV HO PLVPR SHURORVFULWHULRVGHLPSXWDFLyQGHUHVSRQVDELOLGDGDXQR\RWURVXMHWRGLILHUHQ 6HJ~Q '( /$ 2/,9$ 6$1726$ La conexión en el proceso penal, 8QLYHUVLGDG GH 1DYDUUD 3DPSORQDSORTXHHQVHQWLGRHVWULFWRLPSOLFDODFRQWLQHQFLDHVSUHFLVDPHQWHTXHHOREMHWR GHXQDFDXVDHVWpLQWHJUDGRHQODRWUD 240 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD $VtSXHVODILQDOLGDGGHHVWHHStJUDIHVHUiGHVOLQGDUHOREMHWRGHOSURFHVRIUHQWHDOD SHUVRQD MXUtGLFD \ HO GHO SURFHVR VHJXLGR IUHQWH D OD SHUVRQD ItVLFD D WUDYpV GH OD GHWHUPLQDFLyQ GH ORV KHFKRV TXH IXQGDPHQWDQ OD UHVSRQVDELOLGDG GH XQR \ D RWUR VXMHWRHQWUHORVFXDOHVVHHVWDEOHFHXQDVXHUWHGHUHODFLyQGHFRQH[LGDGGDGRTXHVH GHEDWHQ HQWUH OD LGHQWLGDG \ OD GXDOLGDG $ SDUWLU GHO DQiOLVLV GH OD UHODFLyQ HQWUH DPERV REMHWRV VH LQGDJDUi VREUH ODV SRVLELOLGDGHV GH HQMXLFLDPLHQWR FRQMXQWR R VHSDUDGR GH DPERV KDFLHQGR HVSHFLDO KLQFDSLp HQ ODV GLILFXOWDGHV TXH XQ HQMXLFLDPLHQWRVHSDUDGRDYHFHVLQHYLWDEOHSRGUtDDFDUUHDU (OVLVWHPDGHUHVSRQVDELOLGDGYLFDULDO\ODUHODWLYDDXWRQRPtDGH ODVUHVSRQVDELOLGDGHVGHODSHUVRQDMXUtGLFD\VXVDJHQWHV (Q HO SDQRUDPD FRPSDUDGR \ HQ OD GRFWULQD VH GLVWLQJXHQ GRV JUDQGHV PRGHORV GH UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV ORV GH KHWHURUUHVSRQVDELOLGDG R UHVSRQVDELOLGDGYLFDULDO\ORVGHDXWRUUHVSRQVDELOLGDGRUHVSRQVDELOLGDGSHQDOGLUHFWD GHODVSHUVRQDVMXUtGLFDV(QWpUPLQRVJHQHUDOHVVHDILUPDTXHORVSULPHURVEDVDQ OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD HQ GHWHUPLQDGDV FDUDFWHUtVWLFDV GH OD DFWXDFLyQGHODSHUVRQDItVLFDPLHQWUDVTXHORVVHJXQGRVODIXQGDPHQWDQHQKHFKRV SURSLRVGHODHQWLGDG$VtORVPRGHORVGHUHVSRQVDELOLGDGYLFDULDOVHVXVWHQWDQHQ ODWUDVIHUHQFLDGHUHVSRQVDELOLGDGGHODSHUVRQDItVLFDDODSHUVRQDMXUtGLFDVREUHOD EDVHGHTXHDTXHOODFRQVWLWX\HRLQWHJUDXQyUJDQRGHpVWD\SRUORWDQWRORVDFWRVGH ODSHUVRQDQDWXUDOVRQWDPELpQGHODSHUVRQDPRUDOSHURVLHPSUHEDMRODSUHPLVDGH TXHHOKHFKRTXHVHOHLPSXWDORKDFRPHWLGRXQDSHUVRQDItVLFDIXQGDPHQWiQGRVH SRU DOJXQRV OD FXOSDELOLGDG SURSLD GH OD SHUVRQD MXUtGLFD HQ XQ ³GHIHFWR GH RUJDQL]DFLyQ´3RUVXSDUWHORVPRGHORVGHFXOSDELOLGDGSURSLDSHUPLWHQLPSXWDU GLUHFWDPHQWHDODHPSUHVDSRUODFUHDFLyQGHOSHOLJURRGLVIXQFLRQDOLGDGVRFLDOSRU XQ GHIHFWR GH RUJDQL]DFLyQ XQD DFWLWXG FULPLQDO GH JUXSR R SRU OD RPLVLyQ GH XQ GHEHU GH YLJLODQFLD (O PRGHOR YLFDULDO UHFLEH FUtWLFDV SRU VX VXSXHVWD LQFRPSDWLELOLGDG FRQ HO SULQFLSLR GH FXOSDELOLGDG HQ OD PHGLGD HQ TXH OD HQWLGDG DFDED UHVSRQGLHQGR SRU XQ KHFKR DMHQR PLHQWUDV TXH ORV VLVWHPDV GH UHVSRQVDELOLGDG SURSLD UHFODPDQ XQD WHRUtD GHO GHOLWR SURSLD GHOD SHUVRQD MXUtGLFD (VWD GLVWLQFLyQ HV UHIOHMDGD HQWUH RWURV SRU =8*$/'Ë$ (63,1$5 - 0 La responsabilidad penal de empresas, fundaciones y asociaciones, 7LUDQW OR %ODQFK 9DOHQFLD SS 3e5(=0$&+Ë2$,³0RGHORVWUDGLFLRQDOHVGHUHVSRQVDELOLGDGSHQDO«REFLWSS &IU *Ï0(=-$5$ 'Ë(= & ³$VSHFWRV VXVWDQWLYRV UHODWLYRV D OD UHVSRQVDELOLGDG«RE FLW S &RQFHSWRHVWH~OWLPRIRUPXODGRSRU7,('(0$11.³'LH³%HEVVXQJYRQ8QWHUQHKPHQQDFK GHP ´ *HVHW] ]XU %HNlPSIXQJ GHU :LUWVFKDIWVNULPLQDOLWlW´ Neue Juristische Wochenschrift Q~P S\VV 0,5Ï//,1$5(6)³5HIOH[LRQHVVREUHHOSULQFLSLRsocietas delinquere non potest\HODUWtFXOR GHO&yGLJR3HQDO$OKLORGHVXGpFLPRDQLYHUVDULR\GHVXHVFDVDDSOLFDFLyQMXULVSUXGHQFLDO´HQ $$99 / $ 6ROHU 3DVFXDO GLU Responsabilidad de las personas jurídicas en los delitos económicos. Especial referencia a los Consejos de Administración. Actuar en nombre de otro (VWXGLRVGH'HUHFKRMXGLFLDOQ~P&*3-0DGULGSSSS )(,-226È1&+(=%-³/DVFDUDFWHUtVWLFDVEiVLFDVGHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDV MXUtGLFDVHQHO&yGLJR3HQDOHVSDxRO´HQ0%DMR)HUQiQGH]%-)HLMRR6iQFKH]&*yPH]-DUD 'tH]Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal$UDQ]DGL1DYDUUDSSS 241 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO FRQ FDWHJRUtDV GRJPiWLFDV HVSHFtILFDV HTXLYDOHQWHV D ODV FRQILJXUDGDV SDUD ODV SHUVRQDVItVLFDV (QHO&3HVSDxROVHKDRSWDGRSRUXQPRGHORTXHFDEUtDFDOLILFDUGHPL[WRHQWDQWR TXH SUHVHQWD UDVJRV SURSLRV GH ORV VLVWHPDV GH KHWHURUUHVSRQVDELOLGDG FRQ DOJXQRV HOHPHQWRVFDUDFWHUtVWLFRVGHORVVLVWHPDVGHDXWRUUHVSRQVDELOLGDG(QHVWHVHQWLGR HO SUHVXSXHVWR GH OD UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDVHV VLHPSUH XQ GHOLWR HQWHQGLGR FRPR KHFKR WtSLFR \ DQWLMXUtGLFR UHDOL]DGR SRU XQD SHUVRQD ItVLFD $KRUDELHQODQHFHVDULDFRQVWDWDFLyQGHODFRPLVLyQGHHVHKHFKRGHUHIHUHQFLDTXH KD GHELGR GH UHDOL]DUVH SRU GHWHUPLQDGDV SHUVRQDV ItVLFDV QR HV VXILFLHQWH SDUD DILUPDU OD UHVSRQVDELOLGDG GH OD HQWLGDG HQ WDQWR TXH VH H[LJH OD FRQFXUUHQFLD GH RWUDV FLUFXQVWDQFLDV SDUD TXH HVD FRQGXFWD LQGLYLGXDO SXHGD LPSXWDUVH D OD SHUVRQD MXUtGLFD 3RU OR WDQWR ODV SHUVRQDV ItVLFDV UHDOL]DQ HO KHFKR GH UHIHUHQFLD SHUR DGLFLRQDOPHQWH HV QHFHVDULR UHDOL]DU XQ MXLFLR GH LPSXWDFLyQ SDUD GHWHUPLQDU VL OD SHUVRQDMXUtGLFDGHEHUHVSRQGHURQRSRUWDOKHFKR HQWUDQGRHQMXHJRHQWDOMXLFLR FRQGXFWDV TXH SRGUtDQ FRQVLGHUDVH FRPR SURSLDV GH OD HQWLGDG FRPR VHUtDQ HO LQFXPSOLPLHQWR JUDYH GH ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO VREUH OD DFWLYLGDGHVGHVXVWUDEDMDGRUHVODRPLVLyQRHOHMHUFLFLRLQVXILFLHQWHGHODVIXQFLRQHV GHLQVSHFFLyQ\GHSUHYHQFLyQGHGHOLWRVRODLPSOHPHQWDFLyQHIHFWLYDGHPRGHORVGH RUJDQL]DFLyQ\JHVWLyQHILFDFHVSDUDGHWHFWDU\SUHYHQLUODFRPLVLyQGHLQIUDFFLRQHV HQHOVHQRGHODHQWLGDG 3RU RWUD SDUWH HO OHJLVODGRU KD RSWDGR SRU XQD GREOH YtD SDUD UHVSRQVDELOL]DU FULPLQDOPHQWH D OD SHUVRQD MXUtGLFD (Q HVWH VHQWLGR SRU XQD SDUWH UHVSRQGHUi GH DTXHOORV³delitos cometidos en nombre o por cuenta de las mismas, y en su beneficio directo o indirecto, por sus representantes legales o por aquellos que actuando individualmente o como integrantes de un órgano de la persona jurídica, están autorizados para tomar decisiones en nombre de la persona jurídica u ostentan facultades de organización y control dentro de la misma”DORVTXHVHGHQRPLQDUi VXMHWRV DSLFDOHV SRU RFXSDU ODV SRVLFLRQHV PiV DOWDV GHQWUR GHO RUJDQLJUDPD GH OD HQWLGDG < SRU RWUD UHVSRQGHUi GH ORV GHOLWRV FRPHWLGRV HQ HO HMHUFLFLR GH DFWLYLGDGHVVRFLDOHVSRUVXFXHQWD\HQVXEHQHILFLRGLUHFWRRLQGLUHFWRSRUTXLHQHV (QHVWHVHQWLGRVHSXHGHYHU*Ï0(=-$5$'Ë(=&³)XQGDPHQWRVGHODUHVSRQVDELOLGDGSHQDO GHODVSHUVRQDVMXUtGLFDV´³(OLQMXVWRWtSLFRGHODSHUVRQDMXUtGLFDWLSLFLGDG´³/DFXOSDELOLGDGGHOD SHUVRQD MXUtGLFD´ HQ 0 %DMR )HUQiQGH] % - )HLMRR 6iQFKH] & *yPH]-DUD 'tH] Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal$UDQ]DGL 1DYDUUD SSSS SS GRQGH VH GHVDUUROOD XQD WHRUtD GHO GHOLWR \ GH OD SHQD HVSHFtILFRV SDUD OD SHUVRQD MXUtGLFD GHWHUPLQDQGR XQD WLSLFLGDG \ XQD FXOSDELOLGDG SURSLDV GH ORV HQWHV FROHFWLYRV TXH HTXLYDOGUtDQ IXQFLRQDOPHQWHDODVFDWHJRUtDVDQiORJDVHQODWHRUtDGHOGHOLWRWUDGLFLRQDO$OJXQRVLQWHQWRVGHFUHDU XQDWHRUtDMXUtGLFDGHOGHOLWRSURSLDSDUDODVSHUVRQDVMXUtGLFDVVHREVHUYDQHQ=8*$/'Ë$(63,1$5 - 0 La responsabilidad penal de empresas…RE FLW SS 1,(72 0$57Ë1 $ La responsabilidad penal de las personas jurídicas: un modelo legislativo, ,XVWHO0DGULGSS HQWUHRWURV (QWUH RWURV VH UHILHUHQ D HVWD FRPELQDFLyQ GH HOHPHQWRV GH DPERV VLVWHPDV '( /$ &8(67$ $5=$0(1', - / ³5HVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV«RE FLW S 6,/9$ 6È1&+(= -0 ³/D UHIRUPD GHO &yGLJR 3HQDO XQD DSUR[LPDFLyQ GHVGH HO FRQWH[WR´ Diario La LeyQ~PGHVHSWLHPEUHGH )(,-226È1&+(=%-³/DVFDUDFWHUtVWLFDVEiVLFDVGHODUHVSRQVDELOLGDGSHQDO«REFLWS 242 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD HVWDQGR VRPHWLGRV D OD DXWRULGDG GH ORV SUHYLDPHQWH PHQFLRQDGRV KDQ SRGLGR UHDOL]DU ORVKHFKRVSRUKDEHUVHLQFXPSOLGR JUDYHPHQWH SRU DTXpOORV ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO VREUH VX DFWLYLGDG DWHQGLGDV ODV FRQFUHWDV FLUFXQVWDQFLDV GHO FDVR (VWH ~OWLPR VXSXHVWR VH UHILHUH SRU OR WDQWR D DTXHOORV HPSOHDGRV R LQFOXVR GLUHFWLYRV GH OD OtQHD PHGLD FDUHQWHV GH SRGHU GH UHSUHVHQWDFLyQ GHFLVLyQ RUJDQL]DFLyQ \ FRQWURO VRPHWLGRV D OD DXWRULGDG GH ORV DSLFDOHV\TXHVHUiQJHQpULFDPHQWHGHQRPLQDGRVVXEDOWHUQRV (Q YLVWD GHO UpJLPHQ GHVFULWR D SULPHUD YLVWD FDEUtD HQWHQGHU TXH HO OHJLVODGRU KD RSWDGRSRUXQVLVWHPDGHUHVSRQVDELOLGDGYLFDULDORGHWUDVIHUHQFLDSDUDHOFDVRGH TXHGHOLQFDXQUHSUHVHQWDQWHDGPLQLVWUDGRUXRWURVLQGLYLGXRVFRQSRGHUGHGHFLVLyQ RUJDQL]DFLyQ R FRQWURO GHQWUR GH OD HQWLGDG PLHQWUDV TXH FXDQGR HO GHOLWR HV FRPHWLGR SRU XQ VXERUGLQDGR FDUHQWH GH SRGHU GH UHSUHVHQWDFLyQ GHFLVLyQ VXSHUYLVLyQRFRQWUROVHH[LJHFRPRUHTXLVLWRFRQVWLWXWLYRGHODUHVSRQVDELOLGDGGHOD HQWLGDG OD RPLVLyQ GH ODV GHEHUHV GH YLJLODQFLD VXSHUYLVLyQ \ FRQWURO SRU SDUWH GH ORV VXSHULRUHV OR FXDO LQWURGXFH HOHPHQWRV GHO VLVWHPD GH UHVSRQVDELOLGDG SRU HO KHFKRSURSLRHQWDQWRTXHHVDRPLVLyQGHOFRQWUROGHELGRFRQVWLWXLUtDSUHFLVDPHQWH HOIXQGDPHQWRGHVXSURSLDUHVSRQVDELOLGDG $ SHVDU GH OD OLWHUDOLGDG GHO DUW ELV &3 \ GH OD DFODUDFLyQ FRQWHQLGD HQ HO 3UHiPEXORGHODWDQWDVYHFHVFLWDGD/2GHGHMXQLRLQGLFDQGRTXHOD H[LJHQFLDGHREVHUYDUODVFRQFUHWDVFLUFXQVWDQFLDVGHOFDVRSDUDYDORUDUVLKDKDELGR XQD RPLVLyQ GHO GHELGR FRQWURO para el caso en que el delito sea cometido por un subordinado UHVSRQGH D OD QHFHVLGDG GH HYLWDU XQD OHFWXUD PHUDPHQWH REMHWLYD GHO VLVWHPDGHUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVSDUWHGHODGRFWULQDVHKD HPSHxDGR HQ H[LJLU HQ WRGR FDVR WDPELpQ FXDQGR GHOLQTXHQ ORV VXMHWRV DSLFDOHV TXH OD FRPLVLyQ GHO GHOLWR IXHVH PRWLYDGD R IDFLOLWDGD SRU OD IDOWD GH FRQWUROHV GHELGRV HQ OD HQWLGDG R SRU OD RPLVLyQ GH ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO FRQYLUWLHQGR GH HVWD IRUPD HO PRGHOR YLFDULDO HQ XQ PRGHOR GH DXWRUUHVSRQVDELOLGDG R SRU HO KHFKR SURSLR HQ HO TXH HO GHIHFWR GH RUJDQL]DFLyQ FRQVWLWXLUtD HO IXQGDPHQWR GHO LQMXVWR SURSLR GH OD HQWLGDG 7DOHV WHQGHQFLDV KHUPHQpXWLFDV VRQ KDELWXDOHV HQ HO GHUHFKR FRPSDUDGR TXH PXHVWUD FyPR HQ ORV 6HJ~Q)(,-226È1&+(=%-³3UHVXSXHVWRVSDUDODFRQGXFWDWtSLFDGHODSHUVRQDMXUtGLFDORV UHTXLVLWRV GHO DUW ELV ´ HQ 0 %DMR )HUQiQGH] % - )HLMRR 6iQFKH] & *yPH]-DUD 'tH] Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal $UDQ]DGL 1DYDUUD SS S HQ HVWH ~OWLPRVXSXHVWRODLQWHUYHQFLyQGHOyUJDQRGHDGPLQLVWUDFLyQ\RUHSUHVHQWDFLyQVHUtDLPSUXGHQWHR QHJOLJHQWHPLHQWUDVTXHVLKXELHVHDFWXDGRGRORVDPHQWHVHHVWDUtDHQHOSULPHUVXSXHVWR &LUFXODU)*(SS\VV (QHVWHVHQWLGRVHKDQSURQXQFLDGRHQWUHRWURV*Ï0(=-$5$'Ë(=&³(OLQMXVWRWtSLFRGHOD SHUVRQD MXUtGLFD WLSLFLGDG´ HQ 0 %DMR )HUQiQGH] % - )HLMRR 6iQFKH] & *yPH]-DUD 'tH] Tratado de responsabilidad penal de las personas jurídicas. Adaptado a la Ley 37/2011, de 10 de octubre, de Medidas de Agilización Procesal $UDQ]DGL1DYDUUD SS S %$-2 )(51È1'(=0³9LJHQFLDGHOD533-HQHO«REFLWSSSDUDTXLHQXQDQiOLVLVVLVWHPiWLFR GH ODQXHYDUHJXODFLyQ FRQ OD &RQVWLWXFLyQ HO 'HUHFKR DGPLQLVWUDWLYR VDQFLRQDGRU \GHPiV QRUPDV GHO 2UGHQDPLHQWR FRQGXFH D OD H[LJHQFLD GH OD DXWRUUHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD FX\D UHVSRQVDELOLGDG WLHQH TXH VHU GLUHFWD SRU KHFKRV \ FXOSDELOLGDG SURSLRV '( /$ &8(67$ $5=$0(1', - / ³5HVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV«RE FLW SS SDUD TXLHQHOKHFKRGHTXHODIDOWDGHGHELGRFRQWUROVyORVHPHQFLRQHGHPDQHUDH[SUHVDHQHOSiUUDIR VHJXQGRGHODUWELV&3UHIHULGRDORVGHOLWRVFRPHWLGRVSRUORVVXEDOWHUQRVQRLPSOLFDTXHGHMH GHVHUOHJDOPHQWHH[LJLEOHSDUDORVKHFKRVSURWDJRQL]DGRVSRUVXVDGPLQLVWUDGRUHVRUHSUHVHQWDQWHV 243 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO RUGHQDPLHQWRVHQORVTXHVHLQWURGXFHQPRGHORVGHKHWHURUUHVSRQVDELOLGDGVHWLHQGH HQODLQWHUSUHWDFLyQDODDXWRUUHVSRQVDELOLGDG $WDOHVLQWHUSUHWDFLRQHVGRFWULQDOHVKDUHVSRQGLGRODUHIRUPDLQWURGXFLGDSRUOD/2 GH GH PDU]R HQ OD TXH HO OHJLVODGRU UHFRJLHQGR OD RSLQLyQ GRFWULQDO PD\RULWDULDKDGHFLGLGRHVWDEOHFHUXQDH[LPHQWHGHUHVSRQVDELOLGDGSDUDHOFDVRGH TXH OD HQWLGDG FRQVLJD SUREDU TXH DQWHV GH OD FRPLVLyQ GHO GHOLWR FRQWDED FRQ XQ PRGHORGHSUHYHQFLyQGHOLFWLYDHILFD]SDUDSUHYHQLUGHOLWRVGHODQDWXUDOH]DGHOTXH KD VLGR FRPHWLGR R SDUD UHGXFLU GH IRUPD VLJQLILFDWLYD HO ULHVJR GH FRPLVLyQ /D H[LVWHQFLD \ HIHFWLYD LPSOHPHQWDFLyQ GH WDO PRGHOR FRQ WRGRV ORV UHTXHULPLHQWRV TXHH[LJHHODUWELV&3HVVXILFLHQWHSDUDTXHODSHUVRQDMXUtGLFDTXHGHH[HQWD GHORVGHOLWRVFRPHWLGRVSRUORVVXEDOWHUQRVDUWELV&36LQHPEDUJRFXDQGR HO GHOLWR KD VLGR FRPHWLGR SRU VXV yUJDQRV UHSUHVHQWDFLyQ GHFLVLyQ \ FRQWURO DGLFLRQDOPHQWHVHUiSUHFLVRGHPRVWUDUTXHODVXSHUYLVLyQGHOPRGHORGHSUHYHQFLyQ KDEtDVLGRHQFRPHQGDGDDXQyUJDQRGHODSHUVRQDMXUtGLFDFRQSRGHUHVDXWyQRPRV GHLQLFLDWLYD\FRQWURODUWELV&3TXHORVDXWRUHVGHOGHOLWRORFRPHWLHURQ HOXGLHQGRIUDXGXOHQWDPHQWHORVFRQWUROHVGHODHQWLGDGHVWRHVHVTXLYDQGREDUUHUDV GH SURWHFFLyQ HVSHFtILFDPHQWH SUHYLVWDV SRU OD RUJDQL]DFLyQ SDUD SUHYHQLU OD FRPLVLyQ GHOLFWLYD DUW ELV &3 \ DVt PLVPR TXH HO yUJDQR HQFDUJDGR GH VXSHUYLVDU HO FXPSOLPLHQWR GHO PRGHOR GH SUHYHQFLyQ QR KD RPLWLGR R HMHUFLGR LQVXILFLHQWHPHQWHVXVIXQFLRQHVGHVXSHUYLVLyQYLJLODQFLD\FRQWURODUWELV &3 7RGRV ORV UHTXLVLWRV VREUH HO FRQWHQLGR GH ORV PRGHORV GH RUJDQL]DFLyQ \ JHVWLyQDVtFRPRORVH[LJLGRVSDUDTXHODHQWLGDGTXHGH H[HQWD GH UHVSRQVDELOLGDG FXDQGRTXLHQKDGHOLQTXLGRHVXQVXMHWRDSLFDOKDQGHFXPSOLUVHFXPXODWLYDPHQWH\ DFUHGLWDUVHGHIRUPDSOHQD\DTXHVLVyORVRQREMHWRGHDFUHGLWDFLyQSDUFLDOWHQGUiQ HILFDFLD PHUDPHQWH DWHQXDQWH DUW ELV ,, &3 'H HVWD IRUPD HO OHJLVODGRU SUHWHQGH VHJ~Q OR GLVSXHVWR HQ HO 3UHiPEXOR GH HVWD ~OWLPD UHIRUPD GHOLPLWDU HO FRQWHQLGR GHO GHELGR FRQWURO FRPR IXQGDPHQWR GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDVMXUtGLFDV $KRUDELHQUHVXOWDQGRFRPSUHQVLEOHVODVSUHRFXSDFLRQHVGHODGRFWULQDSHQDOLVWDHQ WRUQRDHYLWDUXQPRGHORGHUHVSRQVDELOLGDGREMHWLYDRSRUHOKHFKRDMHQRTXHDOD SRVWUHSRGUtDUHVXOWDUFRQWUDULRDORVSULQFLSLRVGHFXOSDELOLGDG\GHSHUVRQDOLGDGGH *Ï0(= -$5$'Ë(= & Fundamentos modernos de la responsabilidad penal de las personas jurídicas: bases teóricas, regulación internacional y nueva legislación española % GH ) %XHQRV $LUHVS (QHVWHVHQWLGRHO3UpDPEXORGHOD/H\GHGHPDU]RDSGR,,,VHxDODTXH³La reforma lleva a cabo una mejora técnica en la regulación de la responsabilidad penal de las personas jurídicas, introducida en nuestro ordenamiento jurídico por la Ley Orgánica 5/2010, de 22 de junio, con la finalidad de delimitar adecuadamente el contenido del «debido control», cuyo quebrantamiento permite fundamentar su responsabilidad penal. Con ello se pone fin a las dudas interpretativas que había planteado la anterior regulación, que desde algunos sectores había sido interpretada como un régimen de responsabilidad vicarial, y se asumen ciertas recomendaciones que en ese sentido habían sido realizadas por algunas organizaciones internacionales”. (Q PL RSLQLyQ QR VH WUDWD GH XQD PHUD PHMRUD WpFQLFD VLQR TXH HO UpJLPHQ GH UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDVKDPXWDGRVXVWDQFLDOPHQWH3UXHEDGHHOORHVTXHFRQODUHJXODFLyQYLJHQWHODVFRQGLFLRQHV TXHKDGHFXPSOLUODHQWLGDGSDUDTXHGDUH[HQWDGHUHVSRQVDELOLGDGVRQGLVWLQWDVVLTXLHQGHOLQTXLGRHV XQ VXMHWR DSLFDO R XQ VXEDOWHUQR 3RU HVR QR FDEH GHGXFLU GH HVWD UHIRUPD TXH FRQ HO UpJLPHQ DQWHULRUODRPLVLyQGHOGHELGRFRQWUROHUDH[LJLEOHHQLJXDOPHGLGDFXDQGRGHOLQTXtDQORVHPSOHDGRV \FXDQGRORKDFtDQORVUHSUHVHQWDQWHVRDGPLQLVWUDGRUHVGHODHQWLGDGVLQRPiVELHQWRGRORFRQWUDULR 244 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD ODV SHQDV TXH ULJHQ HQ HO 'HUHFKR 3HQDO FUHR TXH KD\ TXH VHU PX\ FDXWHORVR D OD KRUD GH WUDVODGDU WDOHV FRQFHSWRV R SULQFLSLRV D OD UHVSRQVDELOLGDG FULPLQDO GH ODV SHUVRQDV MXUtGLFDV /D SURKLELFLyQ GH UHVSRQVDELOLGDG REMHWLYD QR SXHGH VHU LQWHUSUHWDGD GH IRUPD LGpQWLFD SDUD ODV SHUVRQDV ItVLFDV \ ODV SHUVRQDV MXUtGLFDV HQ WDQWRTXHHVWDV~OWLPDVSRUSURSLDQDWXUDOH]DDFW~DQDWUDYpVGHVXMHWRVLQGLYLGXDOHV < HV TXH DO PHQRV HQ UHODFLyQ FRQ ORV VXMHWRV DSLFDOHV QR SDUHFH GHVFDEHOODGR FRQVLGHUDU TXH OD DFFLyQ GHO yUJDQR GH GHFLVLyQ GH XQD SHUVRQD MXUtGLFD R GH VXV UHSUHVHQWDQWHVRDGPLQLVWUDGRUHVDFWXDQGRHQQRPEUHGHDTXHOOD\HQVXEHQHILFLR SXHGD VHU FRQVLGHUDGD FRPR XQD DFFLyQ GH OD SHUVRQD MXUtGLFD R TXH SXHGDQ DWULEXLUVH OHJtWLPDPHQWH D OD HQWLGDG ODV FRQVHFXHQFLDV GH OD DFWXDFLyQ GH VXV yUJDQRVGHUHSUHVHQWDFLyQ\FRQWURO6REUHWRGRVLVHWLHQHHQFXHQWDTXHSDUDKDEODU GHODFRQGXFWDGHXQDSHUVRQDMXUtGLFDVLHPSUHKDEUiGHDWHQGHUVHHQPD\RURPHQRU PHGLGD D ODV FRQGXFWDV GH ODV SHUVRQDV ItVLFDV TXH OD LQWHJUDQ 6LQ SHUMXLFLR GH TXHSDUDYDORUDUVLWDOFRQGXFWDUHVXOWDLPSXWDEOHDODSHUVRQDMXUtGLFDRVLFRQFXUUH OD QHFHVLGDG GH LPSRQHUOH XQD SHQD UHVXOWHQ UHOHYDQWHV ODV FLUFXQVWDQFLDV GHO FDVR FRQFUHWR\HQSDUWLFXODUVLODIRUPDHQTXHODHQWLGDGGHVDUUROODVXDFWLYLGDGVXSRQH XQDH[FHVLYDDVXQFLyQGHULHVJRVSDUDELHQHVMXUtGLFRVDMHQRVRVLSRUHOFRQWUDULR FXHQWD FRQ FRQWUROHV \ PHGLGDV HILFDFHV SDUD SUHYHQLU OD FRPLVLyQ GH GHOLWRV HQ VX VHQR (QWRGRFDVRFRPRVHSRQHGHPDQLILHVWRFRQODVLPSOHOHFWXUDGHODUWELV&3 ODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDUHVSRQGHQGHXQKHFKRGHOLFWLYRSURWDJRQL]DGR SRUODSULPHUD3RUORWDQWRHOKHFKRGHUHIHUHQFLDUHDOL]DGRSRUXQDSHUVRQDItVLFD LQWHJUDQWH GH OD HQWLGDG HV XQ HOHPHQWR LQGLVSHQVDEOH GHO LOtFLWR LPSXWDEOH DO HQWH FRQVWLWX\HQGR XQ DXWpQWLFR SUHVXSXHVWR GH VX UHVSRQVDELOLGDG (Q HVWH VHQWLGR VH DILUPD TXH ³el art. 31 bis parte de que las personas físicas son las que “realizan materialmente” los hechos típicos”, SRUORTXH³Vin actuaciones delictivas por parte de personas físicas no existe, por tanto, responsabilidad de personas jurídicas´ &RPRFRQVHFXHQFLDUHVXOWDPHULGLDQDPHQWHFODURTXHGHODUHDOL]DFLyQGHXQ~QLFR KHFKR HO GHQRPLQDGR KHFKR GH UHIHUHQFLD VH GHULYD HQ FLHUWRV FDVRV XQD GREOH UHVSRQVDELOLGDGODGHODXWRUPDWHULDOGHOKHFKR \ OD GHODSHUVRQDMXUtGLFDHQFX\R EHQHILFLRDFWXyDTXpO (Q GHILQLWLYD OD FRPLVLyQ GH XQ KHFKR FXDQGR PHQRV WtSLFR \ DQWLMXUtGLFR SHUSHWUDGRSRUXQDGHWHUPLQDGDSHUVRQDQDWXUDOLQWHJUDDXQTXHQRDJRWDHOREMHWR GHO SURFHVR SHQDO LQVWDXUDGR IUHQWH DO HQWH SRU OR TXH GHEHUi VHU LQYHVWLJDGR \ SUREDGRHQHOPDUFRGHOPLVPR(QHVWHVHQWLGRFDEHDILUPDUTXHH[LVWHXQDHVWUHFKD UHODFLyQHQWUHHOLOtFLWRSHQDODWULEXLGRDODSHUVRQDMXUtGLFD\HOKHFKRUHDOL]DGRSRU &IU72523(f$-$La persona jurídica en el proceso…REFLWS '23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWS (Q XQD OtQHD VLPLODU VHxDOD =Òf,*$ 52'5Ë*8(= / ³/D UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV«REFLWSSSTXHODVSHUVRQDVMXUtGLFDVVLHPSUHQHFHVLWDQGHSHUVRQDVItVLFDV SDUDDFWXDU6HSURGXFHDVtXQDHVFLVLyQHQWUHTXLHQHVDFW~DQORVGLUHFWLYRVyUJDQRVRUHSUHVHQWDQWHV \TXLHQDVXPHODUHVSRQVDELOLGDGGHWDODFWXDFLyQODSHUVRQDMXUtGLFDFRQORTXHVHREVHUYDTXHHQ WRGDDFWXDFLyQGHXQDSHUVRQDMXUtGLFDVHSURGXFHXQSUREOHPDGHLPSXWDFLyQ 6L ELHQ VyOR HQ DTXHOORV WLSRV SHQDOHV GH OD 3DUWH (VSHFLDO TXH SUHYpQ HVSHFtILFDPHQWH OD UHVSRQVDELOLGDGGHODVSHUVRQDVPRUDOHV\VLHPSUHTXHHQODFRPLVLyQGHOKHFKRFRQFXUUDQHOUHVWRGH FLUFXQVWDQFLDVVHxDODGDVHQHODUWELV\FRQFRUGDQWHV&3 )(,-226È1&+(=%-³/DVFDUDFWHUtVWLFDVEiVLFDVGHODUHVSRQVDELOLGDGSHQDO«REFLWS 245 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO OD SHUVRQD ItVLFD VLHQGR pVWH SUHVXSXHVWR GH DTXpO \ H[LVWLHQGR SRU HQGH HQWUH DPERV XQD HYLGHQWH UHODFLyQ GH FRQWLQHQFLD R GH SUHMXGLFLDOLGDG VLQR HQ VHQWLGR WpFQLFR MXUtGLFR GDGD OD LPSRVLELOLGDG GH TXH VH SODQWHH XQD FXHVWLyQ SUHMXGLFLDO SHQDOHQHOPDUFRGHXQSURFHVRSHQDOFXDQGRPHQRVHQHOVHQWLGROyJLFRRFRP~Q GHOWpUPLQR $ SHVDU GH HVD GHSHQGHQFLD HVWUXFWXUDO HQWUH OD FRQGXFWD DWULEXLGD D XQR \ RWUR VXMHWR VH DILUPD TXH OD UHVSRQVDELOLGDG GH DPERV HV DXWyQRPD DXQ FXDQGR HYLGHQWHPHQWHVHWUDWDUiGHXQDDXWRQRPtDUHODWLYD(QHVWHVHQWLGRODVSUHYLVLRQHV FRQWHQLGDV HQ ORV DUWV ELV \ WHU &3 SHUPLWHQ DILUPDU DXQTXH FRQ FLHUWRV PDWLFHVTXHODUHVSRQVDELOLGDGGHODSHUVRQDMXUtGLFDHVLQGHSHQGLHQWHGHODDWULEXLGD DODSHUVRQDItVLFD$VtSXHVSDUDIXQGDPHQWDUODUHVSRQVDELOLGDGGHOHQWHQREDVWD FRQODFRPLVLyQGHXQGHOLWRSRUXQPLHPEURGHODHQWLGDGVLQRTXHDGHPiVKD\TXH YDORUDU VL VH KD SURGXFLGR XQ LQFXPSOLPLHQWR GH ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO DUW ELV &3 UHVXOWDQGR LUUHOHYDQWHV D WDO HIHFWR ODV FLUFXQVWDQFLDVTXHDIHFWDQDODFXOSDELOLGDGGHODVSHUVRQDVItVLFDVSUHVXQWDVDXWRUDV GHO GHOLWR 'H HVWD IRUPD VH LQWURGXFHQ WDO \ FRPR VH VHxDOy ut supra, HOHPHQWRV SURSLRVGHXQVLVWHPDGHDXWRUUHVSRQVDELOLGDGHQXQVLVWHPDGHEDVHYLFDULDOORFXDO FRQGXFHHQRFDVLRQHVDSURYRFDUFLHUWDVSDUDGRMDVRLQFRKHUHQFLDV /RVHOHPHQWRVHQORVTXHVHIXQGDPHQWDHVDUHODWLYDDXWRQRPtDGHODUHVSRQVDELOLGDG GHODHQWLGDGHQUHODFLyQFRQODGHODXWRUGHOGHOLWRVRQORVVLJXLHQWHV $ (Q SULPHU OXJDU HO DUW ELV &3 HVWDEOHFH FULWHULRV GH LPSXWDFLyQ HVSHFtILFRV SDUD OD SHUVRQD MXUtGLFD TXH VRQ ORV TXH SHUPLWHQ WUDVIHULU OD UHVSRQVDELOLGDG GH OD SHUVRQDItVLFDDODSHUVRQDMXUtGLFD7DOHVFULWHULRVRHOHPHQWRVGHFRQH[LyQRWRUJDQD ODFRQGXFWDLQGLYLGXDOXQDGLPHQVLyQFROHFWLYDR FRUSRUDWLYD$GHPiVVH HULJHQ HQHOHPHQWRVFRQVWLWXWLYRVGHODUHVSRQVDELOLGDGSURSLDGHOHQWHHYLWDQGRXQDOHFWXUD PHUDPHQWHREMHWLYDGHHVWHUpJLPHQGHUHVSRQVDELOLGDGSHQDOTXHFKRFDUtDFRQORV SULQFLSLRVGHFXOSDELOLGDG\GHSHUVRQDOLGDGGHODVSHQDV 025&,//2 025(12 - Teoría y práctica de las cuestiones prejudiciales en el ámbito del Derecho administrativo. Las posibles contradicciones entre resoluciones de distintos órdenes jurisdiccionales, /D /H\ 0DGULG S VRVWLHQH TXH GHVGH XQD SHUVSHFWLYD OyJLFD XQD FXHVWLyQVHUtDSUHMXGLFLDODRWUDFXDQGRHQWUHDPEDVH[LVWLHUDXQYtQFXORWDQHVWUHFKRTXHODGHFLVLyQ GHXQDIXHUDLPSUHVFLQGLEOHSDUDSRGHUOOHJDUDODRWUDRGLFKRHQRWURVWpUPLQRVFXDQGRODGHFLVLyQ GH XQDKXELHUD GH LQIOXLUGHXQ PRGRQHFHVDULR HQ OD UHVROXFLyQGH ODRWUD VLQTXH WDO GHSHQGHQFLD UDFLRQDOVHDVXILFLHQWHSDUDFDOLILFDUODFXHVWLyQFRPRSUHMXGLFLDOHQVHQWLGRMXUtGLFR &IU)(,-226È1&+(=%-³3UHVXSXHVWRVSDUDODFRQGXFWDWtSLFD«REFLWSS 2WUD FXHVWLyQ VHUi GHWHUPLQDU TXH VH FRQVLGHUD VXILFLHQWH SDUD GHVWHUUDU HO UpJLPHQ GH UHVSRQVDELOLGDGREMHWLYD0LHQWUDVSDUDDOJXQRVVHGHEHH[LJLUHQWRGRFDVRTXHODSHUVRQDMXUtGLFD KD\D LQFXUULGR HQ XQ GHIHFWR GH RUJDQL]DFLyQ SRU QR KDEHU DGRSWDGR ODV PHGLGDV SUHYHQWLYDV H[LJLEOHV SDUD HYLWDU GLFKR GHOLWR '23,&2 *Ï0(=$//(5 - ³5HVSRQVDELOLGDG GH SHUVRQDV MXUtGLFDV´«REFLWSHQWUHRWURVSDUDRWURVODH[LJHQFLDGHTXHORVUHSUHVHQWDQWHVGHODHQWLGDG KD\DQDFWXDGRHQQRPEUH\SURYHFKRGHODHQWLGDGVHUtDVXILFLHQWHSDUDDWULEXLUHOKHFKRDODSHUVRQD MXUtGLFD FRPR SURSLR VLQ TXH HOOR LPSOLTXH HQ VHQWLGR HVWULFWR XQ UpJLPHQ GH UHVSRQVDELOLGDG REMHWLYD &DEH FLWDU HQ HVWD OtQHD D %$&,*$/832 6$**(6( 6 6È1&+(=9(5$ *Ï0(= 75(//(6 - Cuestiones prácticas en el ámbito de los delitos de empresa. Perspectivas de la dimensión jurisprudencial (GLFLRQHV H[SHULHQFLD %DUFHORQD S SDUD TXLHQ OD DFFLyQ GHO 246 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD (QHOFDVRGHTXHHOGHOLWRVHDFRPHWLGRSRUORVUHSUHVHQWDQWHVOHJDOHVRSRUDTXHOORV TXH DFWXDQGR LQGLYLGXDOPHQWH R FRPR LQWHJUDQWHV GH XQ yUJDQR GH OD SHUVRQD MXUtGLFDHVWpQDXWRUL]DGRVSDUDWRPDUGHFLVLRQHVHQVXQRPEUHXRVWHQWDQIDFXOWDGHV GHRUJDQL]DFLyQ\FRQWUROGHQWURGHODPLVPDGDGDODYLQFXODFLyQIRUPDOXRUJiQLFD GH WDOHV VXMHWRV FRQ OD HQWLGDG VyOR VH H[LJH D PD\RUHV TXH OD DFWXDFLyQ VH KD\D UHDOL]DGR en nombre o por cuenta \ en beneficio directo o indirecto GH OD HQWLGDG DUWELVD&3HOHPHQWRVWRGRVHOORVUHIHULGRVDODDFWXDFLyQGHODJHQWHSRUOR TXH HQ WDO VXSXHVWR OD DXWRQRPtD HQWUH ODV UHVSRQVDELOLGDGHV GH DPERV VXMHWRV HV PtQLPD 6LQ HPEDUJR HQ ORV VXSXHVWRV HQ TXH HO GHOLWR HV FRPHWLGR SRU XQ VXEDOWHUQR OD DXWRQRPtD HV PD\RU HQ WDQWR TXH HO FULWHULR GH LPSXWDFLyQ SDUD ODV SHUVRQDVMXUtGLFDVH[LJHTXHODVFRQGXFWDVGHOLFWLYDVKD\DQVLGRSRVLEOHVSRUODIDOWD GH HMHUFLFLR GHO FRQWURO GHELGR HQ HO VHQR GH OD HQWLGDG R HQRWUDV SDODEUDV SRU HO grave incumplimiento de los deberes de supervisión, vigilancia y control, atendidas las circunstancias del caso DUW ELV E &3 (Q HVWH VHJXQGR VXSXHVWR OD LPSXWDFLyQGHUHVSRQVDELOLGDGDODHQWLGDGVtVHGHULYDUtDGHODRPLVLyQGHOFRQWURO GHELGR R GHO LQFXPSOLPLHQWR GH GHEHUHV SURSLRV GH OD HQWLGDG FRQ OR TXH FDEUtD FRQVLGHUDU WDO LQFXPSOLPLHQWR FRPR XQ KHFKR SURSLR GH OD HQWLGDG DXQ FXDQGR QR FDEH ROYLGDU TXH ORV UHVSRQVDEOHV GH FXPSOLU FRQ ODV REOLJDFLRQHV GH LPSOHPHQWDU PRGHORV GH RUJDQL]DFLyQ \ JHVWLyQ LGyQHRV SDUD SUHYHQLU GHOLWRV \ GH HMHUFHU ODV IXQFLRQHVGHVXSHUYLVLyQYLJLODQFLD\FRQWUROVHUiQHQ~OWLPRWpUPLQRODVSHUVRQDV QDWXUDOHVTXHLQWHJUDQORVyUJDQRVGHDGPLQLVWUDFLyQUHSUHVHQWDFLyQ\FRQWUROGHOD HQWLGDG 3RU RWUD SDUWH OD SHUVRQD MXUtGLFD TXHGD H[HQWD GH UHVSRQVDELOLGDG D SHVDU GH KDEHUVH FRPHWLGR XQ GHOLWR SRU VX FXHQWD \R HQ VX EHQHILFLR VL FRQWDED FRQ XQ PRGHOR GH RUJDQL]DFLyQ \ JHVWLyQ HILFD] SDUD SUHYHQLU GHOLWRV GH OD QDWXUDOH]D GHO TXHIXHFRPHWLGRRSDUDUHGXFLUVLJQLILFDWLYDPHQWHHOULHVJRGHVXFRPLVLyQDUW ELV &3 ,QFOXVR VL HO GHOLWR KD VLGR FRPHWLGR SRU VXMHWRV DSLFDOHV OD HIHFWLYD LPSOHPHQWDFLyQGHWDOPRGHORMXQWRFRQODDFUHGLWDFLyQGHTXHVXVXSHUYLVLyQKDEtD VLGR HQFRPHQGDGD D XQ yUJDQR FRQ SRGHUHV DXWyQRPRV GH LQLFLDWLYD \ FRQWURO TXH HMHUFLyGLOLJHQWHPHQWHODVIXQFLRQHVGHVXSHUYLVLyQYLJLODQFLD\FRQWURO\GHTXHVXV DOWRV FDUJRV GHOLQTXLHURQ EXUODQGR IUDXGXOHQWDPHQWH ORV FRQWUROHV GH OD HQWLGDG OD SHUVRQD MXUtGLFD TXHGD H[HQWD GH UHVSRQVDELOLGDG DUW ELV &3 &RQ HVWDV FLUFXQVWDQFLDVH[LPHQWHVLQWURGXFLGDVSRUOD/H\GHGHPDU]RVHUHJXOD OD SRVLELOLGDG GH TXH OD HQWLGDG TXH KD SXHVWR WRGD OD GLOLJHQFLD GHELGD HQ OD HYLWDFLyQ GH OD FRQGXFWD GHOLFWLYD TXHGH H[HQWD GH UHVSRQVDELOLGDG D SHVDU GH ODV FRQGXFWDVGHOLFWLYDVGHVXVPLHPEURV yUJDQRGHGLUHFFLyQGHODSHUVRQDMXUtGLFDHQHOPDUFRGHVXVFRPSHWHQFLDV\SRUORWDQWRRVWHQWDGR ODUHSUHVHQWDFLyQGHODHQWLGDGYLQFXODDODPLVPDSRUORTXHGHEHVHUOHLPSXWDGDFRPRSURSLD 'H KHFKR HO SURSLR &3 VHxDOD TXH HV HO yUJDQR GH DGPLQLVWUDFLyQ HO HQFDUJDGR GH DGRSWDU \ HMHFXWDU PRGHORV GH RUJDQL]DFLyQ \ JHVWLyQ FRQ PHGLGDV GH YLJLODQFLD \ FRQWURO LGyQHDV SDUD OD SUHYHQFLyQ GHOLFWLYD DUW ELV &3 \ TXH VHUi XQ yUJDQR GH OD SHUVRQD MXUtGLFD HVR Vt FRQ SRGHUHV DXWyQRPRV GH LQLFLDWLYD \ FRQWURO HO HQFDUJDGR GH VXSHUYLVDU OD HILFDFLD GH ORV FRQWUROHV LQWHUQRVGHODHQWLGDGDUWELV&3 (QHVWHVHQWLGRHO3UHiPEXORGHOD/H\GHGHPDU]RDSGR,,,DILUPDTXHODUHIRUPD YLHQH D GHOLPLWDU HO FRQWHQLGR GHO ³GHELGR FRQWURO´ FX\R TXHEUDQWDPLHQWR SHUPLWH IXQGDPHQWDU OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV GH WDO IRUPD TXH VH GLVLSHQ ODV GXGDV VREUH OD QDWXUDOH]DYLFDULDOGHOUpJLPHQGHUHVSRQVDELOLGDG 247 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO % (Q VHJXQGR OXJDU ODV UHVSRQVDELOLGDGHV GH DPERV VXMHWRV VRQ FRQVLGHUDGDV DXWyQRPDVHQWDQWRTXHODVFLUFXQVWDQFLDVTXHDIHFWHQDODFXOSDELOLGDGGHODSHUVRQD LQGLYLGXDORDJUDYHQVXUHVSRQVDELOLGDGQRLQIOXLUiQHQODGHODSHUVRQDMXUtGLFDDUW WHU &3 3RU OR WDQWR OD FXOSDELOLGDG LQGLYLGXDO GH OD SHUVRQD ItVLFD TXHGD H[FOXLGD FRPR REMHWR GH LQYHVWLJDFLyQ \ SUXHED VL HO SURFHVR VH GLULJH ~QLFDPHQWH FRQWUDXQHQWHFROHFWLYR&RPRFRQVHFXHQFLDFDEHDILUPDTXHPLHQWUDVODWLSLFLGDG \ OD DQWLMXULGLFLGDG GH OD FRQGXFWD GH OD SHUVRQD ItVLFD HV SUHVXSXHVWR GH OD UHVSRQVDELOLGDGGHODSHUVRQDMXUtGLFDODFXOSDELOLGDGGHDTXHOQRORHVVLHQGRFDGD SHUVRQDMX]JDGDGHDFXHUGRFRQVXSURSLDFXOSDELOLGDGLQGLYLGXDO $VtPLVPRODDXWRQRPtDHQWUHDPEDVUHVSRQVDELOLGDGHVHQORTXHDODFXOSDELOLGDG VHUHILHUHVHUHIOHMDFODUDPHQWHHQHOVLVWHPDGHDWHQXDQWHVDUWTXiWHU&3\HQ ORVFULWHULRVGHGHWHUPLQDFLyQGHODVSHQDVDUWELV&3TXHVRQHVSHFtILFRVSDUD ODVSHUVRQDVMXUtGLFDV(VWRVH[WUHPRVWDPELpQGHQRWDQODLQWURGXFFLyQGHHOHPHQWRV SURSLRVGHORVVLVWHPDVGHDXWRUUHVSRQVDELOLGDGHQWDQWRTXHODSHQDVHLQGLYLGXDOL]D DWHQGLHQGRDFLUFXQVWDQFLDVSDUWLFXODUHVGHODHQWLGDGWDOHVFRPRODLPSOHPHQWDFLyQ HQVXVHQRGHPHGLGDVSDUDSUHYHQLUGHOLWRVVXFRODERUDFLyQFRQODLQYHVWLJDFLyQOD UHSDUDFLyQGHOGDxRVXVDQWHFHGHQWHVSHQDOHVRODSUHHPLQHQFLDGHODDFWLYLGDGLOHJDO HQHOFRQMXQWRGHODDFWLYLGDGGHOHQWH(QHVWHVHQWLGRFDEHDILUPDUTXHDXQTXHHO KHFKRGHUHIHUHQFLDHVFRP~QDDPERVVXMHWRVODSHQDVHPRGXODHQIXQFLyQGHOD FXOSDELOLGDGLQGLYLGXDOGHFDGDXQRGHORVLQWHUYLQLHQWHV &(QWHUFHUOXJDUVHDSUHFLDHVDDXWRQRPtDHQODH[LVWHQFLDGHSOD]RVGLVWLQWRVSDUD ODSUHVFULSFLyQGHOGHOLWR\GHODSHQDORTXHWDPSRFRFRQFXHUGDFRQXQPRGHORGH UHVSRQVDELOLGDG GHULYDGD R GHSHQGLHQWH $KRUD ELHQ HVWD GLVSDULGDG HQ FXDQWR D ORV SOD]RV GH SUHVFULSFLyQ QR GHMD GH VHU XQD FRQVHFXHQFLD GHO GLVWLQWR VLVWHPD SHQROyJLFRSUHYLVWRSDUDODVSHUVRQDVMXUtGLFDVTXHQRVyORVHGHEHDOKHFKRGHTXH FDGD VXMHWR UHVSRQGH HQ IXQFLyQ GH VX FXOSDELOLGDG LQGLYLGXDO VLQR WDPELpQ D ODV GLIHUHQFLDVRQWROyJLFDVTXHH[LVWHQHQWUHODQDWXUDOH]DGHXQR\RWURVXMHWR '(QFXDUWROXJDUGHVGHODSHUVSHFWLYDSURFHVDOWDPELpQFDEHDILUPDUODDXWRQRPtD GH DPEDV UHVSRQVDELOLGDGHV HQ WDQWR TXH OD SHUVRQD MXUtGLFD SXHGH VHU MX]JDGD DXQ FXDQGRODFRQFUHWDSHUVRQDItVLFDUHVSRQVDEOHQRKD\DVLGRLQGLYLGXDOL]DGDRQRKD\D VLGR SRVLEOH GLULJLU HO SURFHGLPLHQWR FRQWUD HOOD DUW WHU &3 R LQFOXVR KD\D IDOOHFLGRRVHKXELHUHVXVWUDtGRDODDFFLyQGHODMXVWLFLDDUWWHU&3(QHVWH $Vt OR VHxDOD 9,'$/ &$67$fÏ1 $ ³¢$UJXPHQWDFLyQ R SUHWH[WR" $ SURSyVLWR GH OD IXQGDPHQWDFLyQMXUtGLFDGHO7ULEXQDO6XSUHPRHVSDxROSDUDFRQGHQDUDORVSDUWtFLSHVHQGHWHUPLQDGRV FDVRVGRQGHQRVHFDVWLJDDODXWRUGHOKHFKRSULQFLSDO´Diario La LeyQ~PGHPD\RGH HQUHODFLyQFRQORVSDUWtFLSHVHQXQPLVPRGHOLWR(QHVWHSXQWRHVSUHFLVRPDWL]DUTXHODSHQD GHPXOWDLPSXHVWDDSHUVRQDItVLFD\SHUVRQDMXUtGLFDVHPRGXODUiGHWDOIRUPDTXHODVXPDUHVXOWDQWH QR UHVXOWH GHVSURSRUFLRQDGD HQ DWHQFLyQ D OD JUDYHGDG GH ORV KHFKRV OR FXDO YHQGUtD D SRQHU HQ FXHVWLyQODVXSXHVWDLQGHSHQGHQFLDGHODUHVSRQVDELOLGDGSHQDOGHODSHUVRQDMXUtGLFDUHVSHFWRGHOD TXH FRUUHVSRQGH LPSRQHU D OD SHUVRQD ItVLFD Vid. )$5$/'2 &$%$1$ 3 ³/D REOLJDWRULD PRGXODFLyQGHODVPXOWDVSHQDOHVLPSXHVWDVDODSHUVRQDMXUtGLFD\DODSHUVRQDItVLFD´La ley penal: revista de derecho penal, procesal y penitenciarioQ~PS )(,-226È1&+(=%-³/DVFDUDFWHUtVWLFDVEiVLFDVGHODUHVSRQVDELOLGDGSHQDO«REFLWS 248 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD VHQWLGRVHDILUPDTXHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVHVGLUHFWD SRUTXH VX SHUVHFXFLyQ \ VDQFLyQ QR HVWi FRQGLFLRQDGD DO SDUDOHOR HQMXLFLDPLHQWR \ FRQGHQDGHODXWRUPDWHULDOGHOGHOLWR /RV VXSXHVWRV GH HQMXLFLDPLHQWR DXWyQRPR GH OD HQWLGDG LPSOLFDQ OD QHFHVLGDG GH DILUPDUODH[LVWHQFLDGHXQKHFKRWtSLFR\DQWLMXUtGLFRFRPHWLGRSRUXQLQGLYLGXRVLQ TXH HVWH ~OWLPR VHD SDUWH HQ HO SURFHVR (VWD DQyPDOD VLWXDFLyQ FRQVHFXHQFLD GH FRPSDJLQDUODH[LJHQFLDDXWyQRPDGHUHVSRQVDELOLGDGDODVSHUVRQDVMXUtGLFDVFRQXQ VLVWHPDGHEDVHYLFDULDOVHUiIXHQWHGHFLHUWDVGLILFXOWDGHVHQWDQWRTXHDILUPDUOD WLSLFLGDGGHOKHFKREDVHLPSOLFDUiDILUPDUHOGRORGHODXWRUHVWRHVVXFRQRFLPLHQWR \YROXQWDGHQUHODFLyQFRQORVHOHPHQWRVREMHWLYRVGHOWLSRORFXDOHVPX\GLVFXWLEOH TXHSXHGDUHDOL]DUVHVLQTXHWDOVXMHWRVHDSDUWHHQHOSURFHVR(QGHILQLWLYDUHVXOWD GLItFLOPHQWHFRQFHELEOHTXHSXHGDSUHGLFDUVHTXHXQDSHUVRQDItVLFDDFWXyGRORVDR LPSUXGHQWHPHQWHVLQKDEHUODVLTXLHUDLGHQWLILFDGR /DIDOWDGHLQGLYLGXDOL]DFLyQGHODSHUVRQDItVLFDDUWWHU&3KDUtDUHIHUHQFLDDO VXSXHVWRHQHOTXHFRQVWDQGRODFRPLVLyQGHXQGHOLWRHQHOVHQRGHXQDGHWHUPLQDGD SHUVRQD MXUtGLFD QR HV SRVLEOH GHWHUPLQDU DO DXWRU PDWHULDO GHO PLVPR 7DO LQGHWHUPLQDFLyQSRGUtDHQWHQGHUVHQRWDQWRFRPRXQSUREOHPDGHSUXHEDVLQRFRPR XQD³cuestión material de imputación en organizaciones en red, donde la cadena de actuación está fragmentarizada y los centros de decisión son relativamente autónomos´(QHVWHVHQWLGRVHREVHUYDTXHODDFWXDFLyQGHODVSHUVRQDVMXUtGLFDV GHQRWD FRPSRUWDPLHQWRV FRPSOHMRV HQ ORV TXH VH SURGXFH XQD HVFLVLyQ HQWUH ORV SURFHVRV GH GHFLVLyQ \ OD HMHFXFLyQ GH ODV DFWLYLGDGHV GHOLFWXRVDV /RV FHQWURV GHFLVLRQDOHVHVWiQIUDJPHQWDGRV\HOiterIRUPDWLYRGHODYROXQWDGSDUFLDOL]DGROR FXDOSURYRFDTXHORVWUDGLFLRQDOHVFULWHULRVGHLPSXWDFLyQEDVDGRVHQQH[RVFDXVDOHV QR SURSRUFLRQHQ XQD VROXFLyQ VDWLVIDFWRULD \ TXH VH FUHHQ LPSRUWDQWHV iPELWRV GH LPSXQLGDG 6H SURGXFH HQ WDOHV FDVRV HO FRQRFLGR IHQyPHQR GH OD LUUHVSRQVDELOLGDG RUJDQL]DGD GH WDO IRUPD TXH OD FRPSOHMLGDG LQWHUQD GH OD RUJDQL]DFLyQ HPSUHVDULDO VXSRQH TXH ORV HOHPHQWRV TXH SHUPLWHQ XQD LPSXWDFLyQ REMHWLYD\VXEMHWLYDGHOKHFKRHVWpQGLVHPLQDGRVSRUODRUJDQL]DFLyQGHWDOPDQHUD =8*$/'Ë$(63,1$5-0La responsabilidad criminal de las personas jurídicas, de los entes sin personalidad y de sus directivos7LUDQWOR%ODQFK9DOHQFLDSS *Ï0(=-$5$'Ë(=&³(OLQMXVWRWtSLFRGHODSHUVRQDMXUtGLFD«REFLWS =Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«REFLWS (Q HVWD OtQHD VH SURQXQFLD WDPELpQ HO 76 SDUD TXLHQ ³los delitos producidos en el ámbito organizativo o empresarial no suelen responder, por regla general, a comportamientos criminales aislados de una sola persona, sino que, más bien, son normalmente el resultado de la conjunción de numerosas acciones, así como de diversas personas entre las que se reparten decisiones y omisiones´ (QHVWHFRQWH[WR³la imputación individual de hechos realizados en el ámbito de una sociedad hace que el recurso a la tradicional Parte General del Derecho Penal plantee problemas y soluciones no del todo satisfactorias «´$VtORFRQVWDWDHO76HQWUHRWUDVHQODVVLJXLHQWHVUHVROXFLRQHV6676 6DOD6HFFLyQQ~PGHGHPD\R5-??)-6DOD6HFFLyQQ~P GH GH MXQLR 5-?? ) - 6DOD 6HFFLyQ Q~P GH GH RFWXEUH5-)-6DOD6HFFLyQQ~PGHGHMXOLR5-)- =Òf,*$52'5Ë*8(=/³/DUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDV«REFLWSS (Q HVWH VHQWLGR UHVXOWDQ QXHYDPHQWH PX\ LQWHUHVDQWHV ODV UHIOH[LRQHV GH =Òf,*$ 52'5Ë*8(=/Bases para un modelo de imputación«REFLWSSHQODVTXHWRPDQGR FRPRHMHPSORORVFDVRV/HGHUVSUD\\&RO]DFRQFOX\HTXHHOVLVWHPDGRJPiWLFRGHODUHVSRQVDELOLGDG LQGLYLGXDOQRHVDSWRSDUDKDFHUIUHQWHDGHOLWRVFRPHWLGRVSRUFRUSRUDFLRQHV 249 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO TXH QR FRQFXUUHQ DPERV HQ QLQJXQD SHUVRQDQ ItVLFD LQGLYLGXDOL]DEOH 3XHV ELHQ SUHFLVDPHQWH SDUD HYLWDU HVDV ODJXQDV GH SXQLELOLGDG VH SHUPLWH TXH OD SHUVRQD MXUtGLFDSXHGDUHVSRQGHUDXWyQRPDPHQWHHQWDOHVFDVRVVLQQHFHVLGDGGHGHWHUPLQDU DODSHUVRQDItVLFDRSHUVRQDItVLFDVSUHVXQWDPHQWHDXWRUDVGHOGHOLWR (Q RFDVLRQHV WDO LQGHWHUPLQDFLyQ YLHQH SURYRFDGD GHOLEHUDGDPHQWH SRU ORV PLHPEURV GH OD HQWLGDG TXH SUHWHQGHQ FUHDU XQ iPELWR GH LUUHVSRQVDELOLGDG HQ HO FXDO DQWH OD IDOWD GH XQD FODUD GHOLPLWDFLyQ GH FRPSHWHQFLDV \ UHVSRQVDELOLGDGHV HQWUHVXVPLHPEURVGHYHQGUtDLQYLDEOHUHVSRQVDELOL]DUDXQDFRQFUHWDSHUVRQDItVLFD GHO GHOLWR HQ FXHVWLyQ 6LQ HPEDUJR VHUtD SUHFLVDPHQWH HVD IDOWD GH RUJDQL]DFLyQ R HVDLJQRUDQFLDRFHJXHUDGHVHDGDwillful blindnessODTXHSHUPLWLUtDIXQGDPHQWDUOD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD 'H KHFKR XQ VLVWHPD GH SUHYHQFLyQ GH GHOLWRV SDUD VHU HILFD] GHEH FRQWHQHU LQHOXGLEOHPHQWH XQD FODUD GHOLPLWDFLyQ GH UHVSRQVDELOLGDGHV HQWUH ORV LQWHJUDQWHV GHO HQWH HVSHFLDOPHQWH HQ UHODFLyQ FRQ DTXHOODVDFWLYLGDGHVTXHSXHGDQFRQVWLWXLUXQDIXHQWHGHSHOLJURSDUDELHQHVMXUtGLFRV DMHQRV1XHYDPHQWHODUHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVVHUYLUtDSDUD FXEULUODVODJXQDVGHSXQLELOLGDGTXHHQRFDVLRQHVSUHVHQWDQORVGHOLWRVFRPHWLGRV GHQWURGHHVWUXFWXUDVRUJDQL]DWLYDVFRPSOHMDVHQODVTXHVHGLOX\HODUHVSRQVDELOLGDG HQWUHVXVPLHPEURV (VWD LQGHWHUPLQDFLyQ VXEMHWLYD GHO REMHWR GHO SURFHVR SRGUtD FRQFUHWDUVH HQ OD GHELOLGDGGHODVVRVSHFKDVFRQODVTXHFXHQWDHO-XH]GH,QVWUXFFLyQGHWDOIRUPDTXH VHDQ VXILFLHQWHV SDUD DILUPDU OD H[LVWHQFLD GH XQRV KHFKRV FRQ DSDULHQFLD GHOLFWLYD SHUR QR SDUD VRVWHQHU PiV R PHQRV IXQGDGDPHQWH OD SDUWLFLSDFLyQ GH XQ GHWHUPLQDGR LQGLYLGXR HQ ORV PLVPRV R SDUD DILUPDU VX FXOSDELOLGDG OR TXH OH SHUPLWLUtDLPSXWDUDXQDSHUVRQDMXUtGLFDSHURQRDXQDSHUVRQDItVLFDHQYLVWDGHOD LPSRVLELOLGDG GH DWULEXLU ORV KHFKRV VLTXLHUD LQGLFLDULDPHQWH DO VXSXHVWR UHVSRQVDEOHLQGLYLGXDO'HOPLVPRPRGRSRGUtDRFXUULUTXHIUHQWHDODSHUVRQDItVLFD LQLFLDOPHQWH LQYHVWLJDGD R LQFOXVR IRUPDOPHQWH HQFDXVDGD QR KD\D PRWLYRV VXILFLHQWHVSDUDVRVWHQHUVXDFXVDFLyQFRQORTXHUHVSHFWRGHODPLVPDSURFHGHUtD GLFWDU XQ DXWR GH VREUHVHLPLHQWR SURYLVLRQDO DUW /(&ULP(Q HVWH VHQWLGR DXQ FXDQGR ODV GLOLJHQFLDV GH LQYHVWLJDFLyQ SUDFWLFDGDV GXUDQWH OD LQVWUXFFLyQ QR FRQGX]FDQDLQGLFLRVORVXILFLHQWHPHQWHIXQGDGRVFRPRSDUDDFXVDUDXQDFRQFUHWD SHUVRQDItVLFDFRQVWDQGRODUHDOL]DFLyQGHXQKHFKRWtSLFR\DQWLMXUtGLFRLPSXWDEOHD ODVSHUVRQDVMXUtGLFDVSRGUiDEULUVHHOMXLFLRRUDOFRQWUDHVWDVSRVLELOLWDQGRGHHVWH PRGR VX FRQGHQD WDQWR D ODV SHQDV TXH OHJDOPHQWH OHV FRUUHVSRQGDQ FRPR D VDWLVIDFHUODUHVSRQVDELOLGDGFLYLOHQTXHKD\DQSRGLGRLQFXUULUFRQVXDFWXDFLyQ3RU OR WDQWR HQ HVWD VLWXDFLyQ KDELHQGR VLGR HQFDXVDGRV DPERV VXMHWRV FRUUHVSRQGHUi DFRUGDU WDQ VyOR XQ VREUHVHLPLHQWR SURYLVLRQDO \ SDUFLDO FRQWLQXDQGR HO SURFHVR IUHQWHDOHQWH 6REUHHVWHIHQyPHQRYHUHQWUHRWUDVODVUHIOH[LRQHVGH*Ï0(=-$5$'Ë(=&³)XQGDPHQWRV GHODUHVSRQVDELOLGDGSHQDO«REFLWSS (QRSLQLyQGH*Ï0(=-$5$'Ë(=&³(OLQMXVWRWtSLFRGHODSHUVRQDMXUtGLFD«REFLWS HVWDVLWXDFLyQHQODTXHODFRUSRUDFLyQHYLWDLQWHQFLRQDGDPHQWHDGTXLULUXQFRQRFLPLHQWRTXHSXGLHUD SHUMXGLFDUOHFRQVWLWXLUtDHOIXQGDPHQWRGHODWLSLFLGDGVXEMHWLYDGHODHQWLGDGHVWRHVGHOGRORSURSLR GHODSHUVRQDMXUtGLFD 250 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD 3HURQRVyORODIDOWDGHVRVSHFKDVRLQGLFLRVVXILFLHQWHVSDUDLPSXWDU\RDFXVDUDXQ GHWHUPLQDGRVXMHWRSURYRFDTXHHOSURFHVRSHQDOVHGLULMDH[FOXVLYDPHQWHFRQWUDXQD SHUVRQDMXUtGLFD2WUDFLUFXQVWDQFLDGHWHUPLQDQWHGHWDOHYHQWXDOLGDGFRQVLVWLUtDHQOD LPSRVLELOLGDG GH GLULJLU HO SURFHGLPLHQWR FRQWUD HO UHVSRQVDEOH LQGLYLGXDO OR FXDO SRGUtDGHEHUVHSRUHMHPSORDODIDOWDGHXQDFRQGLFLyQGHSURFHGLELOLGDGVLHPSUH TXH OD PLVPD DIHFWDUD HVSHFtILFD \ H[FOXVLYDPHQWH D OD SHUVRQD ItVLFD HQ FXHVWLyQ 3RUHMHPSORHQHOFDVRGHORV'LSXWDGRV\6HQDGRUHVIDOWDQGRODDXWRUL]DFLyQSDUD SURFHGHUFRQWUDORVPLVPRVQRFDEUtDGLULJLUHOSURFHGLPLHQWRFRQWUDHOORVVLQTXHWDO FLUFXQVWDQFLD REVWDVH D OD FRQWLQXDFLyQ GH OD FDXVD IUHQWH OD SHUVRQD PRUDO FRHQFDXVDGDDUW/(&ULP'HLJXDOPRGRVLODSHUVRQDItVLFDLQYHVWLJDGDR HQFDXVDGD VXIULHVH HQDMHQDFLyQ PHQWDO GH IRUPD VREUHYHQLGD WUDV OD FRPLVLyQ GHO GHOLWRSHURDQWHVGHFHOHEUDUVHHOMXLFLRVHDUFKLYDUtDODFDXVDUHVSHFWRGHODPLVPD KDVWD TXH UHFREUDVH OD FDSDFLGDG SURFHVDO VL ELHQ FRQWLQXDUtD HQ UHODFLyQ FRQ OD SHUVRQDMXUtGLFDDUW/(&ULP $Vt PLVPR HO KHFKR GH TXH OD SHUVRQD R SHUVRQDV ItVLFDV DXWRUDV GHO KHFKR GH UHIHUHQFLD KD\DQ IDOOHFLGR H[WLQJXLpQGRVH SRU FRQVLJXLHQWH VX UHVSRQVDELOLGDG SHQDODVtFRPRODHYHQWXDOLGDGGHTXHWDOHVVXMHWRVVHKXELHUHQVXVWUDtGRDODDFFLyQ GH OD MXVWLFLD FRQ OD FRQVLJXLHQWH LPSRVLELOLGDG GH MX]JDUOHV R LQFOXVR OD FRQFXUUHQFLDUHVSHFWRGHODVPLVPDVGHFLUFXQVWDQFLDVH[FOX\HQWHVGHVXFXOSDELOLGDG SHUVRQDO QR FRQVWLWXLUtDQ REVWiFXORV SDUD SURFHGHU SHQDOPHQWH FRQWUD OD SHUVRQD MXUtGLFDLPSOLFDGD7DOHVVXSXHVWRVSUHVHQWDQDQDORJtDFRQORVFDVRVHQTXHVHKDFH SUHFLVR HQMXLFLDU DO SDUWtFLSH HQ XQ KHFKR GHOLFWLYR KDELHQGR IDOOHFLGR KDELpQGRVH IXJDGR R VLHQGR GHFODUDGR QR FXOSDEOH HO DXWRU SULQFLSDO &DEH UHFRUGDU HQ HVWH SXQWRTXHGHDFXHUGRFRQHOSULQFLSLRGHDFFHVRULHGDGOLPLWDGDGHODSDUWLFLSDFLyQ HO SDUWtFLSH QR UHDOL]D XQ KHFKR SURSLR VLQR TXH SDUWLFLSD HQ HO KHFKR DMHQR VL 3RU HO FRQWUDULR HQ ,WDOLD OD DXVHQFLD GH XQD FRQGLFLyQ GH SURFHGLELOLGDG TXH LPSLGD LQLFLDU R SURVHJXLU OD DFFLyQ SHQDO IUHQWH D OD SHUVRQD ItVLFD LPSLGH WDPELpQ SURFHGHU FRQWUD HO HQWH $Vt ORV GLVSRQH H[SUHVDPHQWH HO DUW ' /JV DO VHxDODU TXH ³Non si procede all'accertamento dell'illecito amministrativo dell'ente quando l'azione penale non puo' essere iniziata o proseguita nei confronti dell'autore del reato per la mancanza di una condizione di procedibilita´(QHVWHVHQWLGR 0$1&862 ( 0 ³$XWRQRPLD GL DFFHUWDPHQWR H VLPXOWDQHRXV SURFHVVXV´ HQ $$99 La responsabilità amministrativa degli enti ,SVRD SS S VH UHILHUH D OD ³LPSURFHGLELOLGDG´FRPROtPLWHDODDXWRQRPtDGHOHQMXLFLDPLHQWR (Q WDO SUHFHSWR VH GLVSRQH TXH ³si el Senado o el Congreso negasen la autorización pedida, se sobreseerá respecto al Senador o Diputado a Cortes; pero continuará la causa contra los demás procesados´ (Q HVWH VHQWLGR HO SUHFHSWR GLVSRQH TXH ³Si la demencia sobreviniera después de cometido el delito, concluso que sea el sumario, se mandará archivar la causa por el Tribunal competente hasta que el procesado recobre la salud, disponiéndose además respecto de éste lo que el Código penal prescribe para los que ejecutan el hecho en estado de demencia. Si hubiese algún otro procesado por razón del mismo delito que no se encontrase en el caso del anterior, continuará la causa solamente en cuanto al mismo”; 'H KHFKR HQ OD UHJXODFLyQ LWDOLDQD HVWH VXSXHVWR FRQVWLWX\H XQD GH ODV H[FHSFLRQHVDODUHJODJHQHUDOGHOHQMXLFLDPLHQWRFRQMXQWRSUHYLVWDH[SUHVDPHQWHHQODOH\HVSHFLDO TXHUHJXODODUHVSRQVDELOLGDGGHOHQWHGHULYDGDGHOGHOLWR(QHVWHVHQWLGRGLVSRQHHODUWD' /JVTXHVHSURFHGHUiVHSDUDGDPHQWHSRUHOLOtFLWRDGPLQLVWUDWLYRGHOHQWHFXDQGRVHDFXHUGHOD VXVSHQVLyQGHOSURFHGLPLHQWRSRULQFDSDFLGDGGHOLPSXWDGRFX\RHVWDGRPHQWDOOHLPSLGHSDUWLFLSDU FRQVFLHQWHPHQWHHQHOSURFHVR 9pDQVH HQ HVWH VHQWLGR HQWUH PXFKDV RWUDV ODV 6676 6DOD GH GH HQHUR GH 5- ?)-6DODQ~PGHGHPDU]R5-?)-HQODTXHDILUPDQ HQUHODFLyQFRQODFRPSOLFLGDGTXH³La participación, a diferencia de la autoría, que es la realización 251 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO ELHQSDUDFDVWLJDUDOSDUWtFLSHHVSUHFLVRFRQVWDWDUTXHHODXWRUSULQFLSDOKDUHDOL]DGR XQKHFKRDOPHQRVWtSLFR\DQWLMXUtGLFR(QWDOHVFDVRVLQLFLDOPHQWHHO76HQWHQGtD TXH VyOR HUD SRVLEOH FRQGHQDU D ORV SDUWtFLSHV VL HO DXWRU SULQFLSDO HUD DVLPLVPR HQMXLFLDGR HQ HO FRUUHVSRQGLHQWH SURFHGLPLHQWR SHQDO 6LQ HPEDUJR SRVWHULRUPHQWH FDPELy GH FULWHULR \ DFWXDOPHQWH QR YH REVWiFXOR LQVDOYDEOH SDUD FDVWLJDU D ORV SDUWtFLSHV D SHVDU GH QR VHJXLUVH HO SURFHVR SHQDO FRQWUD HO DXWRU SULQFLSDO (Q GHILQLWLYD FDEH FRQFOXLU TXH ODV UHVSRQVDELOLGDGHV GH OD SHUVRQD MXUtGLFD \ GHO DXWRU PDWHULDO GHO GHOLWR VRQ DXWyQRPDV HQ WDQWR TXH FXHQWDQ FRQ FULWHULRV GH LPSXWDFLyQ SDUFLDOPHQWH GLYHUVRV VXV FXOSDELOLGDGHV VH DSUHFLDQ GH IRUPD LQGLYLGXDOODHQWLGDGSXHGHVHUMX]JDGDDXQFXDQGRQRORVHDODSHUVRQDItVLFDDXWRUD GHOGHOLWR\ODLQGLYLGXDOL]DFLyQ\GXUDFLyQGHODVSHQDVUHVSRQGHWDPELpQDFULWHULRV SURSLRV6LQHPEDUJRODFRPLVLyQGHXQKHFKRWtSLFR\DQWLMXUtGLFRSRUSDUWHGHXQD SHUVRQD ItVLFD HV XQ SUHVXSXHVWR LQHOXGLEOH GH OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD ,QFOXVR VL VH DGPLWH TXH HO VLVWHPD GH UHVSRQVDELOLGDG GH ODV SHUVRQDV MXUtGLFDVGHEHVHULQWHUSUHWDGRFRPRXQVLVWHPDSRUHOKHFKRSURSLRGHWDOIRUPD TXH VH DILUPH OD H[LVWHQFLD GH XQ LQMXVWR WtSLFR GH OD SHUVRQDMXUtGLFD TXH DFWXDUtD FRQ GROR SURSLR \ UHVSRQGHUtD GH DFXHUGR D VX SURSLD FXOSDELOLGDG HO FRPSRUWDPLHQWRWtSLFR\DQWLMXUtGLFRGHODSHUVRQDItVLFDVHUiQRIXQGDPHQWRSHURVL SUHVXSXHVWR GH OD UHVSRQVDELOLGDG SHQDO GH OD HQWLGDG FRQ OR TXH HQ WRGR FDVR VHUiREMHWRGHOSURFHVRHLQWHJUDUiHOthema probandi &RPRFRQVHFXHQFLDVHGHEHFRQYHQLUTXHODFRQGHQDGHODSHUVRQDItVLFDDXWRUDGHO GHOLWR QR HV QHFHVDULD QL VXILFLHQWH SDUD GHFODUDU OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD1RHVQHFHVDULDSRUTXHKD\VXSXHVWRVHQORVFXDOHVHVSRVLEOHLPSXWDU del hecho propio, es contribución al hecho ajeno. El partícipe, pues, no realiza por sí mismo el hecho delictivo, sino que favorece o coopera en la realización ajena´ 9pDVHHQHVWDOtQHDOD6766DODQ~PGHGHMXOLRGH5-? (Q HVWD OtQHD VH SXHGHQ YHU HQWUH RWUDV OD 6676 6DOD Q~P GH GH MXQLR 5- ?)-6DODQ~PGHGHDEULO5-?)-6DOD6HFFLyQ Q~P GH GH MXQLR 5-?? )- (Q WRGDV HOODV VH VLJXH OD WHRUtD GH OD DFFHVRULHGDGOLPLWDGDGHODSDUWLFLSDFLyQGHWDOIRUPDTXHODDEVROXFLyQGHODXWRUGHOGHOLWRSRUIDOWD GH FXOSDELOLGDG QR LPSLGH OD FRQGHQD GH ORV SDUWtFLSHV \D VHD FRPR FRRSHUDGRUHV QHFHVDULRV R LQGXFWRUHVTXHWDQSUHVXSRQHXQKHFKRSULQFLSDOWtSLFRDQWLMXUtGLFR\GRORVRSHURH[FOX\HQGRTXHHO KHFKRSULQFLSDOGHEDVHULJXDOPHQWHFXOSDEOH\RSXQLEOH8QDFUtWLFDPX\ELHQIXQGDPHQWDGDDHVWD IRUPDGHSURFHGHUSXHGHYHUVHHQ9,'$/&$67$fÏ1$ ³¢$UJXPHQWDFLyQRSUHWH[WR"REFLW GRQGH VH WUDWD OD SUREOHPiWLFD HQ WRUQR D FyPR HV SRVLEOH DILUPDU HO GROR GHO DXWRU VLQ TXH HO SURFHGLPLHQWR SHQDO VH VLJD FRQWUD pO &XHVWLyQ VREUH OD TXH VH SURIXQGL]DUi HQ HO FDStWXOR HQ HO HStJUDIH9UHODWLYRDODSUXHED *Ï0(=-$5$'Ë(=&³)XQGDPHQWRVGHODUHVSRQVDELOLGDGSHQDO«REFLWS $VtORHQWLHQGH*Ï0(=-$5$'Ë(=&³)XQGDPHQWRVGHODUHVSRQVDELOLGDGSHQDO«REFLWSS SDUDTXLHQODWLSLFLGDGREMHWLYDGHOLQMXVWRWtSLFRGHODSHUVRQDMXUtGLFDVHUtDHOGHIHFWRGH RUJDQL]DFLyQ HVWR HV OD RUJDQL]DFLyQ GH OD HQWLGDG GH IRUPD TXH VH VXSHUHQ ORV QLYHOHV GH ULHVJR SHUPLWLGR\ODPDWHULDOL]DFLyQGHWDOULHVJRHQXQUHVXOWDGROHVLYRODWLSLFLGDGREMHWLYDRHOGRORGHOD SHUVRQD MXUtGLFD FRQVLVWLUtD HQ HO FRQRFLPLHQWR FROHFWLYR VREUH WDO GHIHFWR RUJDQL]DWLYR \ VX FXOSDELOLGDGHQXQDODFXOWXUDHPSUHVDULDOGHLQFXPSOLPLHQWRGHODOHJDOLGDG(QORVFDStWXORVGHOD PLVPD REUD ³(O LQMXVWR WtSLFR GH OD SHUVRQD MXUtGLFD«RE FLW \ ³/D FXOSDELOLGDG GH OD SHUVRQD MXUtGLFD«REFLWHODXWRUGHVDUUROODSRUPHQRUL]DGDPHQWHHVWDVLGHDV $VtORDGPLWHHOSURSLR*Ï0(=-$5$'Ë(=&³)XQGDPHQWRVGHODUHVSRQVDELOLGDGSHQDO«RE FLWS (Q HVWH VHQWLGR YHU *21=È/(=&8e//$5 6(55$12 1 -8$1(6 3(&(6 $ ³/D UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDV«REFLW 252 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD DFXVDU\FRQGHQDUDXQDSHUVRQDMXUtGLFDVLQKDEHUGLULJLGRODDFFLyQSHQDOFRQWUDHO UHVSRQVDEOHLQGLYLGXDOGHOGHOLWRRLQFOXVRVLQKDEHUORLGHQWLILFDGR(QWDOHVFDVRV EDVWDUtDWDO\FRPRGLVSRQHHO&3FRQFRQVWDWDUOD³comisión de un delito que haya tenido que cometerse´VLFSRUGHWHUPLQDGDVSHUVRQDVItVLFDVDUWWHU&3HVWR HV GH XQ KHFKR WtSLFR \ DQWLMXUtGLFR DWULEXLEOH D WDOHV LQGLYLGXRV VLQ QHFHVLGDG GH SUREDUVXFXOSDELOLGDGSHUVRQDO0LHQWUDVTXHSRURWUDSDUWHODFRQGHQDDODSHUVRQD QDWXUDOQRHVVXILFLHQWHSDUDDILUPDUODUHVSRQVDELOLGDGGHODSHUVRQDMXUtGLFDHQOD PHGLGD HQ TXH HO DUW ELV &3 HVWDEOHFH FULWHULRV HVSHFtILFRV GH LPSXWDFLyQ SDUD WDOHVHQWHVVLQTXHVHDEDVWDQWHODFRQVWDWDFLyQVLQPiVGHODFRPLVLyQGHXQGHOLWR HQVXVHQR$GLFLRQDOPHQWHKDEUiTXHSUREDUTXHHOVXMHWRDFWXyHQQRPEUH\SRU FXHQWDGHODHQWLGDG\HQVXEHQHILFLR\TXHHOGHOLWRSXGRFRPHWHUVHSRUODRPLVLyQ GHOFRQWUROGHELGRGHORVVXSHULRUHVVREUHORVVXEDOWHUQRVRSRUHOLQFXPSOLPLHQWRR HO HMHUFLFLR LQVXILFLHQWH GH ORV GHEHUHV GH YLJLODQFLD \ VXSHUYLVLyQ GHO yUJDQR GH FRQWURO VREUH OD DGHFXDFLyQ GH OD DFWLYLGDG VRFLDO DO PRGHOR GH RUJDQL]DFLyQ \ JHVWLyQRULHQWDGRDODSUHYHQFLyQGHOLFWLYD /DV GLILFXOWDGHV SDUD FRQMXJDU HO PRGHOR GH UHVSRQVDELOLGDG YLFDULDOFRQHOHQMXLFLDPLHQWRDXWyQRPRGHOHQWH $XQFXDQGRH[LVWDXQDMXVWLILFDFLyQSROtWLFRFULPLQDOSDUDSHUPLWLUHOHQMXLFLDPLHQWR DXWyQRPRGHOHQWHFROHFWLYRFXDOHVFXEULUODVODJXQDVGHSXQLELOLGDGDSXQWDGDV OD SRVLELOLGDG GH MX]JDU D OD HQWLGDG GH IRUPD LQGHSHQGLHQWH FXDQGR VX UHVSRQVDELOLGDG GHSHQGH DO PHQRV SDUFLDOPHQWH GH XQ KDFKR DMHQR HV IXHQWH GH LPSRUWDQWHV FRQWUDGLFFLRQHV (O PRWLYR UDGLFD HQ TXH PLHQWUDV SRU XQ ODGR VH DGRSWD XQ PRGHOR GH UHVSRQVDELOLGDG SHQDO HPSUHVDULDO YLFDULDO R SRU HO KHFKR DMHQRDOPLVPRWLHPSRVHGHVYLQFXODODUHVSRQVDELOLGDGGHODSHUVRQDMXUtGLFDGHOD SURSLDGHODXWRUGHWDOKHFKRWDQWRHQORTXHVHUHILHUHDODFXOSDELOLGDGDUWWHU &3FRPRDOHQMXLFLDPLHQWRDUWWHU&3&RPRFRQVHFXHQFLDGHWDOVLVWHPD GHLPSXWDFLyQHQHOSURFHVRVHJXLGRH[FOXVLYDPHQWHIUHQWHDODSHUVRQDMXUtGLFDHV QHFHVDULR SUREDU OD FRPLVLyQ GH XQ KHFKR WtSLFR \ DQWLMXUtGLFR SRU SDUWH GH FLHUWDV SHUVRQDV ItVLFDV TXH QR VRQ SDUWH HQ HVH SURFHVR GH OR FXDO VH GHULYDQ FLHUWDV LQFRKHUHQFLDV H LQFHUWLGXPEUHV WDQWR GHVGH OD SHUVSHFWLYD GH OD GRJPiWLFD SHQDO FRPRGHVGHHOSXQWRGHYLVWDSURFHVDO (O &3 DERUGDODFXHVWLyQDILUPDQGRTXH³la responsabilidad penal de las personas jurídicas será exigible siempre que se constate la comisión de un delito que haya tenido que cometerse por quien ostente los cargos o funciones aludidas en el párrafo (QHVWHVHQWLGRVRVWLHQH=Òf,*$52'5Ë*8(=/Bases para un modelo de imputación«RE FLW S TXH HO PRGHOR GH DXWRUUHVSRQVDELOLGDG SUHVHQWD OD YHQWDMD GH TXH SHUPLWH VXSHUDU HO LPSRUWDQWH REVWiFXOR TXH SUHVHQWDQ HVWRV LOtFLWRV FXDO HV OD GLILFXOWDG GH FRPSUREDU HO GHOLWR FRPHWLGRSRUXQVXMHWRLQGLYLGXDO &IU *Ï0(=-$5$ 'Ë(= & ³/D DWHQXDFLyQ GH OD UHVSRQVDELOLGDG SHQDO HPSUHVDULDO HQ HO $QWHSUR\HFWR GH &yGLJR 3HQDO GH ORV compliance programs \ OD FRODERUDFLyQ FRQ OD $GPLQLVWUDFLyQGHMXVWLFLD´HQ$$99El anteproyecto de modificación del Código Penal de 2008. Algunos aspectos, &XDGHUQRVSHQDOHV-RVp0DUtD/LGyQQ~P3XEOLFDFLRQHVGHOD8QLYHUVLGDGGH 'HXVWR%LOEDRSSS 253 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO anterior´ DUW WHU &3 $GHPiV GH ORV GHIHFWRV GH UHGDFFLyQ GHO SUHFHSWR HO PLVPRSDUWHGHODPX\FXHVWLRQDEOHSRVWXUDGHTXHHVSRVLEOHFRQVWDWDUODFRPLVLyQ GHXQGHOLWR\DWULEXLUORDFLHUWDVSHUVRQDVHQDWHQFLyQDVXVFDUJRVRIXQFLRQHVHQOD RUJDQL]DFLyQVLQTXHWDOHVVXMHWRVVHDQSDUWHHQHOSURFHVRSHQDORLQFOXVRHQFLHUWRV VXSXHVWRVVLQOOHJDUDVHUSHUVRQDOPHQWHLGHQWLILFDGRV(QWRGRFDVRDPLPRGRGH YHU UHVXOWD LQFXHVWLRQDEOH TXH SDUD TXH OD SHUVRQD MXUtGLFD UHVXOWH FRQGHQDGD XQD SHUVRQD ItVLFD KD GHELGR GH FRPHWHU XQ GHOLWR R XQ KHFKR DO PHQRV WtSLFR \ DQWLMXUtGLFR DXQTXH QR QHFHVDULDPHQWH GH IRUPD FXOSDEOH &RQVLGHUR TXH HVWD DILUPDFLyQ GHELHUD VHU DGPLWLGD LQFOXVR SRU DTXHOORV DXWRUHV TXH LQWHUSUHWDQ HO PRGHORSUHYLVWRSRUHOOHJLVODGRUFRPRXQPRGHORGHUHVSRQVDELOLGDGSURSLDGH WDO IRUPD TXH OD HQWLGDG UHVSRQGH SRU VX LQMXVWR WtSLFR DO KDEHU DFWXDGR GH IRUPD GRORVDRLPSUXGHQWH +D\ TXH VHU PX\ FDXWHORVR SDUD FRQMXJDU OD FLWDGD UHJXODFLyQ FRQ HO LUUHQXQFLDEOH UHVSHWRDODSUHVXQFLyQGHLQRFHQFLDGHODSHUVRQDMXUtGLFD\GHVXVPLHPEURV3RU XQDSDUWHSDUDFRQGHQDUDODSHUVRQDMXUtGLFDWRGRVORVHOHPHQWRVFRQVWLWXWLYRVGHO LOtFLWRSHQDOTXHVHOHLPSXWDKDQGHVHUREMHWRGHSUXHEDVLQTXHSXHGDQSUHVXPLUVH VLQPiV(QWUHWDOHVHOHPHQWRVVHHQFRQWUDUtDHOGHOLWREDVHRHOKHFKRGHUHIHUHQFLD WDQWDVYHFHVUHIHULGRHQWHQGLGRFRPRKHFKRWtSLFRHVGHFLUWLSLILFDGRFRPRGHOLWR HQ HO &3 \ UHDOL]DGR FRQ GROR R LPSUXGHQFLD \ DQWLMXUtGLFR HVWR HV VLQ OD FRQFXUUHQFLDGHFDXVDVGHMXVWLILFDFLyQUHDOL]DGRSRUDOJ~QPLHPEURGHODHQWLGDG HQ QRPEUH \ EHQHILFLR GH OD PLVPD 3HUR DO PLVPR WLHPSR SUDFWLFDU SUXHEDV GHVWLQDGDV D DILUPDU TXH HO DGPLQLVWUDGRU R UHSUHVHQWDQWH OHJDO GH XQD HQWLGDG KD DFWXDGRGHIRUPDGRORVDRLPSUXGHQWH\DQWLMXUtGLFDVLQTXHWDOLQGLYLGXRVHDSDUWH HQHOSURFHVRSRGUtDGDUOXJDUDXQDIODJUDQWHVLWXDFLyQGHLQGHIHQVLyQDXQFXDQGR REYLDPHQWH WDO SURQXQFLDPLHQWR FDUH]FD GH IXHU]D GH FRVD MX]JDGD R HIHFWRV SUHMXGLFLDOHVSRVLWLYRVHQXQHYHQWXDOIXWXURSURFHVRSHQDOIUHQWHDODSHUVRQDItVLFD SUHVXQWDPHQWHDXWRUDGHOGHOLWRHQFXHVWLyQ (O SUREOHPD UDGLFD HQ TXH DQWH OD LPSRVLELOLGDG GH H[DPLQDU D OD SHUVRQD ItVLFD DXWRUD GHO GHOLWR QR VHUtD SRVLEOH SUREDU TXH DFWXy FRQ GROR HVWR HV TXH VX FRQRFLPLHQWR\VXYROXQWDGDEDUFDURQHQHOPRPHQWRGHFRPHWHUVHHOKHFKRWRGRV ORV HOHPHQWRV REMHWLYRV GHO WLSR SHQDO (Q WDO FDVR VLHQGR ULJXURVRV OD SHUVRQD MXUtGLFD QXQFD SRGUtD UHVXOWDU FRQGHQDGD VL OD SHUVRQD ItVLFD QR KXELHVH VLGR LQGLYLGXDOL]DGD \ VH HQFRQWUDVH LJXDOPHQWH DFXVDGD HQ HO PLVPR SURFHVR \D TXH IDOWDUtDHOKHFKRGHUHIHUHQFLDSUHVXSXHVWRGHVXUHVSRQVDELOLGDGHQSDUWLFXODUHQOR TXHVHUHILHUHDODWLSLFLGDGVXEMHWLYD$VtSXHVH[LVWLUiQHYLGHQWHVGLILFXOWDGHVSDUD SUREDUTXHXQLQGLYLGXRTXHRELHQQRKDVLGRLQGLYLGXDOL]DGRRELHQQRKDSRGLGR VHU MX]JDGR SRU DOJ~Q RWUR PRWLYR UHDOL]y XQD DFWXDFLyQ WtSLFD \ DQWLMXUtGLFD HQ SURYHFKR GH OD SHUVRQD MXUtGLFD DFXVDGD R LQFOXVR TXH DFWXy FRQ XQ GHWHUPLQDGR iQLPRVXEMHWLYRFRPRSRUHMHPSORHOGHHQJDxDUUHTXHULGRSRUODGHVFULSFLyQWtSLFD GHO GHOLWR GH HVWDID TXH VH HQFXHQWUD HQWUH ORV LPSXWDEOHV D ODV SHUVRQDV MXUtGLFDV DUWELV&3 (Q HVWH VHQWLGR HQWLHQGH *Ï0(=-$5$ 'Ë(= & ³$VSHFWRV VXVWDQWLYRV UHODWLYRV D OD UHVSRQVDELOLGDG«RE FLW SS TXH HO OHJLVODGRU KD DGRSWDGR XQ VLVWHPD VLTXLHUD SDUFLDO GH DXWRUUHVSRQVDELOLGDG SHQDO SULQFLSDOPHQWH SRUTXH ODV UHVSRQVDELOLGDGHV GH OD SHUVRQD ItVLFD \ OD SHUVRQDMXUtGLFDVRQDXWyQRPDV\SRUTXHODVFLUFXQVWDQFLDVTXHDJUDYDQRDWHQ~DQODUHVSRQVDELOLGDG GHODSHUVRQDItVLFDQRDIHFWDQDODSHUVRQDMXUtGLFD *Ï0(=-$5$'Ë(=&³$VSHFWRVVXVWDQWLYRVUHODWLYRVDODUHVSRQVDELOLGDG«REFLWSS 254 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD /D FXHVWLyQ GH OD SUXHED GHO GROR UHVXOWD FLHUWDPHQWH FRPSOHMD (Q WRGR FDVR VLQ SUHWHQGHUUHDOL]DUXQHVWXGLRH[KDXVWLYRVREUHHOWHPDSRUH[FHGHUODVSUHWHQVLRQHV GHHVWHWUDEDMRSDUDFRQMXJDUODSRVLELOLGDGGHHQMXLFLDUDXQDSHUVRQDMXUtGLFDFX\D UHVSRQVDELOLGDG GHSHQGH GHO KHFKR FRPHWLGR SRU XQD SHUVRQD ItVLFD TXH QR HVWi VLHQGRMX]JDGDDOPLVPRWLHPSRHVQHFHVDULRUHFXUULUDODFRQFHSFLyQQRUPDWLYDGHO GROR VHJ~Q OD FXDO pVWH SRGUi GHGXFLUVH D WUDYpV GH XQ MXLFLR GH LQIHUHQFLD UHQXQFLDQGRDVtDODFRQFHSFLyQSVLFROyJLFDGHOPLVPR $VLPLVPR PiV DOOi GH ORV SUREOHPDV SUREDWRULRV TXH SRGUtDQ VXUJLU HQ RUGHQ D H[DPLQDUORVHOHPHQWRVVXEMHWLYRVGHOWLSRWDOHVFRPRHOGRORRODLPSUXGHQFLDGHOD FRQGXFWD FRQVWLWXWLYD GHO KHFKR GH UHIHUHQFLD UHVXOWD FXHVWLRQDEOH TXH XQD VHQWHQFLD SXHGD GHFODUDU KHFKRV SUREDGRV HQ ORV TXH KD LQWHUYHQLGR XQD SHUVRQD LQGHWHUPLQDGD R TXH HQ WRGR FDVR QR KD VLGR SDUWH HQ HO FRUUHVSRQGLHQWH SURFHVR SRULPSRVLELOLGDGGHSURFHGHUFRQWUDHOODSRUKDEHUIDOOHFLGRRSRUKDEHUVHVXVWUDtGR DODDFFLyQGHODMXVWLFLD (QFRQFUHWRSDUDHOVXSXHVWRGHTXHHODXWRUSULQFLSDOGHOGHOLWRKXELHVHIDOOHFLGRHO 76VRVWXYRHQDOJXQDUHVROXFLyQSXQWXDOTXHHQUHODFLyQFRQXQDSHUVRQDIDOOHFLGD QR FDEUtD ³pronunciamiento de hechos en los que haya podido intervenir y menos incardinar su conducta en un tipo delictivo previsto en el Código Penal´ 'H KDEHUVH PDQWHQLGR HVWD GRFWULQD OD HIHFWLYD DSOLFDFLyQ GHO UpJLPHQ GH UHVSRQVDELOLGDGSHQDOGHODVSHUVRQDVMXUtGLFDVH[LJLUtDVXUHYLVLyQHQWDQWRTXHDOD KRUD GH MX]JDU D OD SHUVRQD MXUtGLFD HV LQHYLWDEOH TXH HO WULEXQDO VH SURQXQFLH DO PHQRV LQFLGHQWDOPHQWH VREUH OD FRPLVLyQ GH XQ KHFKR WtSLFR \ DQWLMXUtGLFR SRU XQ VXMHWRTXHWHQJDHOFDUiFWHUGHVXEDOWHUQRDGPLQLVWUDGRURUHSUHVHQWDQWHGHODHQWLGDG \ WDO \ FRPR VH LQGLFy ut supra, XQR GH ORV SXQWRV IXHUWHV GH OD UHIRUPD UDGLFD 6LQHPEDUJRHVSUHFLVRGDUFXHQWDGHTXHWDQWRHO7('+FRPRHO76\HO7&DSXHVWDQFDGDYH] PiV SRU XQD FRQVLGHUDFLyQ GHO DVSHFWR VXEMHWLYR GH OD FRQGXFWD FRPR KHFKR HVWR HV FRPR XQD FXHVWLyQ IiFWLFD \ QR FRPR XQD YDORUDFLyQ MXUtGLFD GHGXFLEOH D WUDYpV GH XQ MXLFLR GH LQIHUHQFLD 5HVXOWD H[SUHVLYD DO UHVSHFWR OD 676 6DOD 6HFFLyQ Q~P GH GH PD\R 5- ? ) - DSWGR HQ OD TXH VH SRQH GH PDQLILHVWR HVH WUiQVLWR GHVGH XQD FRQFHSFLyQ YDORUDWLYDQRUPDWLYD GHO GROR D VX DFWXDO HQWHQGLPLHQWR FRPR XQD FXHVWLyQ IiFWLFD \ SRU WDQWR QHFHVLWDGDGHSUXHEDGLUHFWD(QHVWHVHQWLGRODFLWDGDUHVROXFLyQGLVSRQHTXH³esa teoría [la de los juicios de valor] no pondera debidamente que el elemento del dolo contiene un importante componente factual al exigirse que el autor de los hechos actúe con conocimiento de los elementos objetivos del tipo penal y asumiendo o aceptando cuando menos el resultado o las consecuencias de su acción. Por lo tanto, aun admitiendo las relevantes connotaciones normativas que presenta el dolo, no puede negarse una base o sustrato fáctico integrado por fenómenos psicológicos naturalísticos inferibles mediante prueba indiciaria´6LVHDFRJHODFRQFHSFLyQIiFWLFDGHOGRORMXVWRHVUHFRQRFHU TXHSUiFWLFDPHQWHHQQLQJ~QFDVRVHUtDSRVLEOHFRQGHQDUDXQDSHUVRQDMXUtGLFDVLQHQMXLFLDUWDPELpQ DODXWRUPDWHULDOGHOGHOLWRHQWDQWRTXHHOGRORHQWHQGLGRFRPRIHQyPHQRSVLFROyJLFRRELHQGHEHUtD SUHVXPLUVHORTXHLUtDHQFRQWUDGHODSUHVXQFLyQGHLQRFHQFLDRELHQQRSRGUtDVHUSUREDGR &XHVWLyQTXHVHDERUGDUiFRQPD\RUGHWHQLPLHQWRHQHOHStJUDIH9GHOFDStWXORUHODWLYRDOREMHWR GHODSUXHED 6766DODQ~PGHGHPDU]R5-??)-HQHOTXHODUHVROXFLyQTXH UHVXHOYH XQ UHFXUVR GH FDVDFLyQ FRQWLQ~D GLFLHQGR ORV VLJXLHQWH ³la sentencia de instancia ha prescindido total y absolutamente de las normas esenciales del procedimiento, y al hacer declaración de hechos probados respecto de una persona fallecida, que indudablemente no asistió a juicio ni fue defendida, ha vulnerado los principios de audiencia y contradicción con efectiva indefensión´SRUOR TXHVHGHFODUDODQXOLGDGGHODFWRMXGLFLDOHQFXHVWLyQ 255 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO SUHFLVDPHQWH HQ SHUPLWLU HO HQMXLFLDPLHQWR DXWyQRPR GH OD SHUVRQD MXUtGLFD (Q FXDOTXLHU FDVR DFWXDOPHQWH OD GRFWULQD GHO 76 FRQWHPSOD VLQ SUREOHPDV OD SRVLELOLGDGGHTXHH[LVWLHQGRRWURVHQFDXVDGRVTXHSXHGHQVHUPHURVSDUWtFLSHVHO SURFHVR SHQDO SXHGD FRQWLQXDU DXQ FXDQGR HO DXWRU GH GHOLWR KXELHVH IDOOHFLGR GLOXFLGiQGRVH HQ OD PLVPD OD UHVSRQVDELOLGDG FLYLO GH VXV KHUHGHURV \ OD UHVSRQVDELOLGDG GH ORV SDUWtFLSHV SDUD OR FXDO HQ DWHQFLyQ DO SULQFLSLR GH DFFHVRULHGDGOLPLWDGDGHODSDUWLFLSDFLyQUHVXOWDLQHOXGLEOHDILUPDUODUHDOL]DFLyQSRU HOIDOOHFLGRGHXQKHFKRDOPHQRVWtSLFR\DQWLMXUtGLFR(QHVWHVHQWLGRH[SOLFDPX\ JUiILFDPHQWHHO76TXH³La extinción de la responsabilidad penal por muerte de un posible autor principal de un delito conforme a lo dispuesto en el núm. 1º del art. 112, como es fácilmente comprensible, sólo tiene eficacia en cuanto a la persona del fallecido, de modo que el proceso penal puede desarrollarse sin obstáculo alguno a fin de exigir las otras responsabilidades no afectadas por esa muerte. Si existe un hecho descrito en la norma como delito, es posible una condena penal a los copartícipes, aunque el autor principal quede exento de pena por alguna razón de carácter personal. La accesoriedad del inductor, autor mediato, coautor directo, cooperador necesario, cómplice o encubridor, etc., lo es sólo en relación al hecho típico y antijurídico, no respecto de la culpabilidad o cualquier otra causa de exclusión de la pena que pudiera afectar en particular al autor principal´ 7DPELpQVHSUHYpODVXEVLVWHQFLDGHODUHVSRQVDELOLGDGSHQDOGHOHQWHHQHOFDVRGH TXHHODXWRUPDWHULDOGHORVKHFKRVVHKXELHVHVXVWUDtGRDODDFFLyQGHODMXVWLFLDDUW WHU&3(QHVWHFDVRSURFHGHUtDODGHFODUDFLyQGHUHEHOGtD GHOVXMHWRIXJDGROD FRQVLJXLHQWH VXVSHQVLyQ GHO MXLFLR RUDO \ HO DUFKLYR GH ORV DXWRV HQ UHODFLyQ FRQ HO PLVPR DUW /(&ULP PLHQWUDV TXH HQ UHODFLyQ FRQ OD SHUVRQD MXUtGLFD VH GLVSRQGUtD OD FRQWLQXDFLyQ GHO SURFHGLPLHQWR DUW /(&ULP &DEH UHFRUGDU HQ HVWHSXQWRTXHVLODSHUVRQDMXUtGLFDQRSXHGHVHUQRWLILFDGDSDUDODFRPSDUHFHQFLD LQLFLDOGHLPSXWDFLyQSRUIDOWDGHGRPLFLOLRVRFLDOFRQRFLGRWDPELpQVHUiGHFODUDGD HQUHEHOGtDDUWELV/(&ULPSHURDOFRQWUDULRGHORTXHRFXUUHHQUHODFLyQ FRQODVSHUVRQDVItVLFDVWDOGHFODUDFLyQQRLPSHGLUiODFRQWLQXDFLyQGHORVWUiPLWHV SURFHVDOHVKDVWDVXFRQFOXVLyQDUWELV/(&ULP(QGHILQLWLYDFXDQGRRELHQ OD SHUVRQD ItVLFD R ELHQ DPERV VXMHWRV VH VLW~HQ HQ XQD VLWXDFLyQ GH ³LORFDOL]DELOLGDG´TXHGpOXJDUDVXGHFODUDFLyQHQUHEHOGtDHOSURFHVRFRQWLQXDUi H[FOXVLYDPHQWHIUHQWHDODSHUVRQDMXUtGLFDDUWELV/(&ULPPLHQWUDVTXHHO SURFHVRFRQWUDODSHUVRQDItVLFDVHVXVSHQGHUiDOILQDOL]DUODLQVWUXFFLyQDUWV\ /(&ULP'HQXHYRVXUJLUtDHOPLVPRSUREOHPDTXHHQHOVXSXHVWRDQWHULRU(O -XH]SDUDFRQGHQDUDODSHUVRQDMXUtGLFDWHQGUtDTXHGHFODUDUFRPRKHFKRSUREDGR HQ WDQWR TXH VH WUDWD GH XQR GH ORV HOHPHQWRV FRQVWLWXWLYRV GHO LOtFLWR LPSXWDEOH DO HQWH TXH OD SHUVRQD ItVLFD UHEHOGH KD FRPHWLGR XQ KHFKR WtSLFR \ DQWLMXUtGLFR HQ GHWHUPLQDGDV FLUFXQVWDQFLDV TXH SHUPLWDQ LPSXWDU UHVSRQVDELOLGDG D OD SHUVRQD MXUtGLFD 2WURVXSXHVWRHQHOTXHHOOHJLVODGRUSUHYpH[SUHVDPHQWHHOHQMXLFLDPLHQWRDXWyQRPR GHODHQWLGDGHVHOFDVRGHFRQIRUPLGDGSDUFLDO(ODUW/(&ULPSHUPLWHDOD SHUVRQD MXUtGLFD FRQIRUPDUVH FRQ OD SHQD PiV JUDYH VROLFLWDGD SRU ODV DFXVDFLRQHV VLQ TXH VHD QHFHVDULD OD FRQIRUPLGDG GHO UHVWR GH FRDFXVDGRV (Q HVWH FDVR HO 9HUSRUWRGDVOD6766DODQ~PGHGHRFWXEUH5- 6766DODGHGHMXQLRGH5-?)-. 256 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD SUREOHPDTXHSRGUtDSODQWHDUVHVHUtDHOGHODFRQWUDGLFFLyQGHORVKHFKRVFRQWHQLGRV HQ OD VHQWHQFLD GH FRQIRUPLGDG FRQ ORV TXH HQ VX GtD VH GHFODUHQ SUREDGRV HQ OD VHQWHQFLDGHDEVROXFLyQRFRQGHQDGLFWDGDFRQWUDODSHUVRQDItVLFDWUDVODSUiFWLFDGH ODSUXHEDHQXQSURFHVRSHQDOS~EOLFR$VtFRPRODFDOLGDGHQODTXHLQWHUYHQGUtD HO FRQGHQDGR SRU FRQIRUPLGDG HQ HO SURFHVR GHVDUUROODGR IUHQWH DO UHVWR GH FRDFXVDGRV FXHVWLyQ TXH VHUi REMHWR GH WUDWDPLHQWR HQ HO DSGR GHO SUHVHQWH HStJUDIH DO KLOR GHO HVWXGLR GH ODV FRQVHFXHQFLDV GHO HQMXLFLDPLHQWR VHSDUDGR GH SHUVRQDV ItVLFDV \ SHUVRQDV MXUtGLFDV GDGR TXH OD FRQIRUPLGDG SDUFLDO HV SUHFLVDPHQWHXQDGHODVFDXVDVTXHSRGUtDSURYRFDUHVDVHSDUDFLyQGHSURFHVRV /D GHWHUPLQDFLyQ GHO REMHWR GHO SURFHVR HQWUH OD XQLGDG \ OD SOXUDOLGDG $QWHV GH DGHQWUDUVH HQ OD GHWHUPLQDFLyQ GHO REMHWR GHO SURFHVR VHJXLGR FRQWUD XQD SHUVRQDMXUtGLFDFRQYLHQHOODPDUODDWHQFLyQVREUHODWUDQVFHQGHQWDOLPSRUWDQFLDGH HVWHDVSHFWRGHOHVWXGLRTXHVHHULJHFRPRXQDFXHVWLyQWUDVYHUVDOHQODPHGLGDHQ TXHVHUHIOHMDHQHOWUDWDPLHQWRGHRWUDVPXFKDVFXHVWLRQHVSURFHVDOHVUHOHYDQWHV 3RU HMHPSOR HO thema probandi \ HO thema decidendi VRQ DVSHFWRV TXH YHQGUiQ GHWHUPLQDGRVSRUHOREMHWRGHOSURFHVRDVtPLVPRODFRUUHODFLyQHQWUHODDFXVDFLyQ \ODVHQWHQFLDORVOtPLWHVGHODOLWLVSHQGHQFLD\GHODFRVDMX]JDGDRODDSOLFDFLyQGH OD FRQH[LyQ VRQ WDQ VyOR DOJXQRV GH ORV WHPDV FX\R HVWXGLR DSDUHFH FRQGLFLRQDGR SRUODGHWHUPLQDFLyQGHOREMHWRGHOSURFHVR $ SHVDU GH OD UHOHYDQFLD WHyULFD \ SUiFWLFD GH OD FXHVWLyQ QR H[LVWH XQD SRVLFLyQ XQiQLPH HQ FXDQWR D OR TXH HV HO REMHWR GHO SURFHVR SHQDO R FyPR GHEH 6REUH HVWD SUREOHPiWLFD VH YROYHUi HQ HO DSGR HStJUDIH ,9 GHO FDStWXOR UHODWLYR D OD FRQIRUPLGDGGHODVSHUVRQDVMXUtGLFDV (QHVWHVHQWLGRVHSXHGHYHU0217(52$52&$-Principios del proceso penal…REFLWSS UHVDOWDQGRODUHOHYDQFLDGHOREMHWRGHOSURFHVRSDUDLQGLYLGXDOL]DUXQSURFHVRSHQDOUHVSHFWR GH WRGRV ORVGHPiV SRVLEOHV H[LVWHQWHVRTXHSXHGDQSUHVHQWDUVH GH PRGRKLSRWpWLFR HQ HOIXWXUR \ VHxDODQGR DGHPiV XQ OLVWDGR GH FXHVWLRQHV SURFHVDOHV FX\D UHVROXFLyQ GHSHQGH GH OD FRUUHFWD GHWHUPLQDFLyQGHOREMHWRGHOSURFHVR $Vt VRVWLHQH 6$1*8,1e 2 ³'HUHFKRV IXQGDPHQWDOHV GH ODV SHUVRQDV MXUtGLFDV HQ HO SURFHVR SHQDO´ HQ $$ 99 0 2QWLYHURV $ORQVR FRRUG La responsabilidad penal de las personas jurídicas, 7LUDQWOR%ODQFK9DOHQFLDSSSTXH³el sistema de responsabilidad penal de la persona jurídica exige definir cuáles son los hechos que constituyen el objeto del proceso penal, que conforman lo que en él será el “thema probandi” y “thema decidendi”. Es necesario haber establecido cuáles son los hechos o conductas de los que se deriva la responsabilidad penal de la persona jurídica, para definir en consecuencia lo que debe ser probado y, en general, cuál es la “questio facti”´ $PD\RUDEXQGDPLHQWR0217(52$52&$-Principios del proceso penal…REFLWSS VH UHILHUH D RWUDV FXHVWLRQHV SDUD ODV FXDOHV OD GHWHUPLQDFLyQ GHO REMHWR GHO SURFHVR UHVXOWDUtD UHOHYDQWH WDOHV FRPR OD ILMDFLyQ GH OD MXULVGLFFLyQ \ OD FRPSHWHQFLD GH OD FODVH GH SURFHVR GHO SHUMXGLFDGR\HORIHQGLGR\SRUHQGHGHODOHJLWLPDFLyQSDUDDFWXDUFRPRDFXVDFLyQSDUWLFXODU\DOD SURKLELFLyQ GH YDULDFLyQ VXVWDQFLDO REMHWLYD HQ ODV FDOLILFDFLRQHV GHILQLWLYDV UHVSHFWR GH ODV SURYLVLRQDOHV 257 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GHOLPLWDUVH $ HIHFWRV GH HVWH HVWXGLR VH HQWHQGHUi TXH HO REMHWR SULQFLSDO GHO SURFHVRSHQDOYLHQHFRQVWLWXLGRSRUODSUHWHQVLyQSXQLWLYDHQWHQGLpQGRVHSRUWDO³la declaración de voluntad, dirigida contra el acusado, en la que se solicita del Juzgado o Tribunal de lo Penal una sentencia de condena al cumplimiento de una pena o medida de seguridad fundada en la comisión por aquel de un hecho punible´ 'H WDO GHILQLFLyQ VH GHVSUHQGH TXH HO REMHWR GHO SURFHVR SHQDO TXHGD GHOLPLWDGR SRU XQ HOHPHQWR VXEMHWLYR FXDO HV OD SHUVRQD GHO DFXVDGR \ GH XQ HOHPHQWR REMHWLYR FRQVWLWXLGR SRU HO KHFKR SXQLEOH $ VX YH] SDUD GHWHUPLQDU HO KHFKRSXQLEOHH[LVWHQGRVJUDQGHVWHRUtDVODQDWXUDOLVWDTXHHQWLHQGHHOKHFKRFRPR DFRQWHFHU KLVWyULFR GHVOLJDGR GH WRGD YDORUDFLyQ MXUtGLFD \ OD WHRUtD QRUPDWLYD R MXUtGLFD TXH VH FHQWUD HQ DTXHOORV DVSHFWRV GHO KHFKR TXH UHVXOWDQ WUDQVFHQGHQWHV SDUDVXVXEVXQFLyQHQXQQRUPDSHQDO'HXQDFRPELQDFLyQGHDPEDVFRQFHSFLRQHV VHH[WUDHTXHHOKHFKRSXQLEOHVHUiHOKHFKRKLVWyULFRVXEVXPLEOHHQWLSRVSHQDOHVGH FDUiFWHU KRPRJpQHR 3RU OR WDQWR HO REMHWR GHO SURFHVR TXHGDUi H[FOXVLYDPHQWH GHWHUPLQDGR SRU OD LGHQWLGDG VXEMHWLYD GHO DFXVDGR OD LGHQWLGDG REMHWLYD GHO KHFKR SXQLEOH\ODKRPRJHQHLGDGGHOELHQMXUtGLFR 6LHQGRHOHOHPHQWRVXEMHWLYRHVWRHVODSHUVRQDGHODFXVDGRGHWHUPLQDQWHGHOREMHWR GHOSURFHVRXQSURFHGLPLHQWRHQHOTXHVHHQMXLFLHODUHVSRQVDELOLGDGGHGRVVXMHWRV HVWDUi LQWHJUDGR LQHOXGLEOHPHQWH SRU GRV REMHWRV SURFHVDOHV DXQ FXDQGR FRPSDUWDQ XQ Q~FOHR IiFWLFR FRP~Q (VWR HV OR TXH RFXUUH FRQ OD SHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFDTXHVLHQGRVXMHWRVGLIHUHQWHVUHVSRQGHQSRUKHFKRVSDUFLDOPHQWHFRPXQHV 'HWDOFRPXQLGDGIiFWLFDVHGHULYDQFLHUWDVFRQVHFXHQFLDV$VtSXHVHOKHFKRGHTXH OD SHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFD SXHGDQ RSWDU SRU HVWUDWHJLDV GH GHIHQVD GLYHUVDV SHUR UHODWLYDV D KHFKRV FRPXQHV GD OXJDU D XQ SRWHQFLDO FRQIOLFWR GH LQWHUHVHVHQWUHHOORVTXHDVXYH]LQWHUILHUHHQODIRUPDGHLQWHUYHQFLyQGHODSHUVRQD MXUtGLFD HQ HO SURFHVR R HQ OD SRVLELOLGDG GH FRPSDUWLU SRVWXODQWHV FRQ VXV UHSUHVHQWDQWHV SHUVRQDOPHQWH LQYHVWLJDGRV R HQFDXVDGRV 'HO PLVPR PRGR HVH HQWUDPDGR IiFWLFR FRP~Q SXHGH DIHFWDU DO UpJLPHQ LPSXJQDWRULR SURYRFDQGR OD H[WHQVLyQ GH ORV HIHFWRV GHO UHFXUVR LQWHUSXHVWR SRU HO VXMHWRUHFXUUHQWH DO RWUR TXH GHMyWUDVFXUULUORVSOD]RVSDUDUHFXUULUFXDQGRODLPSXJQDFLyQVHIXQGHHQPRWLYRV FRPXQHV R QR H[FOXVLYDPHQWH SHUVRQDOHV 3RU ~OWLPR OD UHIHULGD XQLGDG IiFWLFD 3XHGHQYHUVHODVGLVWLQWDVWHRUtDVVREUHHOREMHWRGHOSURFHVRSHQDODVtFRPRODIRUPDHQTXHVHYD SURJUHVLYDPHQWH GHOLPLWDQGR D OR ODUJR GHO SURFHVR HQ 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5* - / Derecho Procesal…REFLWSS$VtPLVPRUHSDUD0217(52$52&$-Principios del proceso penal…RE FLW S VREUH OD LQGHWHUPLQDFLyQ HQ WRUQR D HVWD WUDVFHQGHQWDO FXHVWLyQ \ VREUH OD H[LVWHQFLDGHRSLQLRQHVGRFWULQDOHVFRQWUDGLFWRULDV *,0(126(1'5$9Derecho Procesal penal…REFLWS (QHVWH VHQWLGR FDEH WUDHU D FRODFLyQ OD([SGH 0RWLYRV GHOD 3URSXHVWD &33GHO DxR DO GLVSRQHUTXH³siendo el objeto del proceso penal un hecho normativo, un cambio de calificación que altere el acontecimiento de la vida relevante para la disposición penal resulta una modificación inadmisible de los términos del debate. Con el fin de definir de forma clara el margen en el cual la acusación puede cambiar la calificación durante el juicio, en conclusiones, o el Tribunal aplicar una disposición penal no invocada por la acusación, se define la homogeneidad como coincidencia de bienes jurídicos tutelados o situación de los mismos en la misma línea de ataque, de modo que la lesión o puesta en peligro de uno dañe necesariamente al otro´ 6REUH OD KRPRJHQHLGDG GHO ELHQ MXUtGLFR FRPR FULWHULR GH GHOLPLWDFLyQ GHO REMHWR GHO SURFHVR YHU 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5* - / Derecho Procesal…REFLWSS *,0(126(1'5$9Derecho Procesal penal…REFLWSS 258 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD WDPELpQ WHQGUi FRQVHFXHQFLDV HQ OD GHWHUPLQDFLyQ GH ORV HYHQWXDOHV HIHFWRV SUHMXGLFLDOHV R SRVLWLYRV GH OD FRVD MX]JDGD FXDQGR OD UHVSRQVDELOLGDG GH DPERV VXMHWRVVHDMX]JDGDHQSURFHGLPLHQWRVVHSDUDGRV /D UHODFLyQ SDUWLFLSDWLYD GH OD SHUVRQD ItVLFD \ OD SHUVRQD MXUtGLFD HQ HO GHOLWR 3DUD GHWHUPLQDU HO REMHWR GHO SURFHVR SHQDO VHJXLGR FRQWUD XQD SHUVRQD MXUtGLFD SXHGHUHVXOWDU~WLOFRPRSDVRSUHYLRUHDOL]DUXQDUHIOH[LyQVREUHFXiOHVGHVGHHO SXQWR GH YLVWD GHO GHUHFKR PDWHULDO OD FRQGLFLyQ HQ TXp SHUVRQD ItVLFD \ SHUVRQD MXUtGLFD LQWHUYLHQHQ HQ HO GHOLWR 6LQ iQLPR GH SURIXQGL]DU HQ WDO FXHVWLyQ SRU HVFDSDUVH D OD ILQDOLGDG GHO SUHVHQWH HVWXGLR FDEH FRQVLGHUDU ODV VLJXLHQWHV SRVLELOLGDGHV(QSULPHUOXJDUVLODSHUVRQDMXUtGLFDIXHVHDXWRUDGHXQGHOLWRVHJ~Q OR SUHYLVWR HQ HO DUW &3 HV SRVLEOH LQWHUSUHWDU R ELHQ TXH FDGD VXMHWR SHUVRQD ItVLFD\MXUtGLFDHVDXWRUGHXQGHOLWRRELHQTXHDPERVVRQFRDXWRUHVGHOPLVPR GHOLWR6LQHPEDUJRWDPELpQFDEUtDVRVWHQHUTXHODSHUVRQDMXUtGLFDSDUWLFLSDHQHO GHOLWRFRPHWLGRSRUODSHUVRQDItVLFD~QLFDDXWRUDGHOPLVPR\DFRPRFyPSOLFHDUW &3\DFRPRFRRSHUDGRUDQHFHVDULDDUWE&3VHJ~QVLVXLQWHUYHQFLyQVH FRQVLGHUDGHWHUPLQDQWHRQRSDUDODUHDOL]DFLyQGHOKHFKR(QWDOFDVRHODXWRUGHO GHOLWR VHUtD OD SHUVRQD ItVLFD HQ WDQWR TXH HMHFXWDUtD ORV DFWRV HMHFXWLYRV WtSLFRV \ GRPLQDUtDILQDOPHQWHODUHDOL]DFLyQGHOKHFKRPLHQWUDVTXHODUHVSRQVDELOLGDGGHOD SHUVRQD MXUtGLFD TXHGDUtD VRPHWLGD DO SULQFLSLR GH DFFHVRULHGDG OLPLWDGD GH OD SDUWLFLSDFLyQ ,QFOXVR FDEUtD HQWHQGHU TXH OD HQWLGDG HV DXWRUD FXDQGR DFW~DQ VXV UHSUHVHQWDQWHVHQWDQWRTXHODVDFWXDFLRQHVGHHVWRVVHFRQVLGHUDQFRPRSURSLRVGH ODSHUVRQDMXUtGLFDHQYLUWXGGHODGRFWULQDGHOalter ego \SDUWtFLSHFXDQGRTXLHQ DFW~DHVXQVXEDOWHUQRTXHVHYDOHGHODHVWUXFWXUDVRFLHWDULD\GHODIDOWDGHFRQWUROHV SDUDGHOLQTXLU (QWRGRFDVRLQGHSHQGLHQWHPHQWHGHTXHODSHUVRQDMXUtGLFDVHDFRQVLGHUDGDFRPR DXWRUD FRRSHUDGRUD QHFHVDULD R FyPSOLFH FRQVLGHUR TXH VX SDUWLFLSDFLyQ HQ ORV KHFKRVVHIXQGDPHQWDUtDHQODPRGDOLGDGGHFRPLVLyQSRURPLVLyQDUW&3DO PHQRV FXDQGR TXLHQ GHOLQTXH HV XQ VXEDOWHUQR (Q WDO VXSXHVWR OD HQWLGDG HVWDUtD MXUtGLFDPHQWHREOLJDGDDHMHUFHUXQFRQWUROVREUHVXVWUDEDMDGRUHVHQRUGHQHYLWDUOD (VWDSRVLELOLGDGVHEDVDUtDHQODVFRQVWUXFFLRQHVGRJPiWLFDVTXHGHVDUUROODQXQDWHRUtDMXUtGLFDGHO GHOLWRSDUDODVSHUVRQDVMXUtGLFDVWDOFRPRORKDFH*Ï0(=-$5$'Ë(=&³$VSHFWRVVXVWDQWLYRV UHODWLYRVDODUHVSRQVDELOLGDG«REFLWSSDOVRVWHQHUTXHODSHUVRQDMXUtGLFDUHDOL]DXQKHFKR WtSLFR DQWLMXUtGLFR \ FXOSDEOH \ SRU OR WDQWR UHVSRQGH SRU XQ GHOLWR GLVWLQWR DO FRPHWLGR SRU OD SHUVRQDItVLFD $IDYRUGHHVWDRSFLyQVHSURQXQFLD*Ï0(=720,//20Introducción a la responsabilidad penal…RE FLW S SDUD TXLHQ HV OD FRQMXQFLyQ GH OD DFWXDFLyQ GH OD SHUVRQD ItVLFD FRQ ODV HVSHFLDOHVSRVLELOLGDGHVFRPLVLYDVGHODSHUVRQDMXUtGLFDODTXHGHWHUPLQDHOUHVXOWDGRILQDO/RFXDO SUHVHQWDUtDHQRSLQLyQGHODXWRUUDVJRVSUy[LPRVDODFRDXWRUtDWDOHVFRPRHOGRPLQLRIXQFLRQDOGHO KHFKRODLQWHUYHQFLyQHQIDVHHMHFXWLYD\HODFXHUGRGHYROXQWDGHV (Q HVWH VHQWLGR 3e5(= 0$&+Ë2 $ , ³0RGHORV WUDGLFLRQDOHV GH UHVSRQVDELOLGDG SHQDO«RE FLW S IXQGDPHQWD VX SRVLFLyQ GH JDUDQWH HQ XQ DFWXDU SUHFHGHQWH LQMHUHQFLD HVWR HV HQ HO LQFXPSOLPLHQWR GH ODV REOLJDFLRQHV GH DXWRUUHJXODFLyQ TXH SRQH HQ SHOLJUR D GHWHUPLQDGRV ELHQHV MXUtGLFRVFRPRFRQVHFXHQFLDGHODDFWLYLGDGHPSUHVDULDO 259 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO FRPLVLyQGHGHOLWRVHQHOGHVDUUROORGHODVDFWLYLGDGHVVRFLDOHV$VtSXHVWDOGHEHU GH DGRSFLyQ GH FLHUWDV PHGLGDV GH SUHYHQFLyQ YLJLODQFLD \ FRQWURO GH ORV GHOLWRV YHQGUtDDIXQGDPHQWDUVXSRVLFLyQGHJDUDQWHHQUHODFLyQFRQODHYLWDFLyQGHGHOLWRV UHODFLRQDGRV FRQ VX DFWLYLGDG (Q HVWH VHQWLGR DO RPLWLUVH OD LPSOHPHQWDFLyQ GH WDOHVPHGLGDVSUHYHQWLYDVVLFRQHOORVHIDYRUHFHRIDFLOLWDODFRPLVLyQGHXQGHOLWR OD HQWLGDG GHEH UHVSRQGHU GHO KHFKR SXQLEOH SRU QR KDEHU UHDOL]DGR OD FRQGXFWD GHELGD TXH OH FRUUHVSRQGHUtD HIHFWXDU HQ DWHQFLyQ D VX SRVLFLyQ LQVWLWXFLRQDO GH JDUDQWH GH ORV ELHQHV MXUtGLFRV TXH VH SRQHQ HQ ULHVJR FRPR FRQVHFXHQFLD GHO HMHUFLFLR GH VX DFWLYLGDG $Vt SXHV WDO SRVLFLyQ GH JDUDQWH VH IXQGDPHQWDUtD HQ VX GHEHU GH QHXWUDOL]DU R PLQLPL]DU ORV ULHVJRV GHOLFWLYRV LQKHUHQWHV D VX DFWLYLGDG PDQWHQLpQGRORVHQQLYHOHVMXUtGLFRSHQDOPHQWHDFHSWDEOHV $XQTXH QR HV HO SURSyVLWR GH HVWH WUDEDMR FDOLILFDU SHQDOPHQWH OD DFWXDFLyQ GH OD SHUVRQDMXUtGLFDHQRFDVLRQHVSURQXQFLDUVHVREUHWDOHVFXHVWLRQHVUHVXOWDLQHYLWDEOH 3XHVELHQFUHRTXHODDFWXDFLyQGHODSHUVRQDMXUtGLFDVHDVLPLODUtDDXQVXSXHVWRGH SDUWLFLSDFLyQGHOLFWLYDHQWDQWRTXHHODUWELV&3QRGHVFULEHXQGHOLWRDXWyQRPR VLQR TXH VH UHILHUH D XQD IRUPD GH SDUWLFLSDFLyQ R GH FRODERUDFLyQ HQ HO GHOLWR GH RWUR (Q HVWH VHQWLGR HO DUW ELV &3 QR FRQWLHQH QLQJ~Q WLSR SHQDO GH IRUPD DQiORJD D OR TXH RFXUUH FRQ OD GHVFULSFLyQ GH ODV FRQGXFWDV GH LQGXFFLyQ R FRRSHUDFLyQQRGHVFULEHXQDFRQGXFWDDFWLYDRSDVLYDPHUHFHGRUDGHVDQFLyQVLQR XQDPRGDOLGDGGHDFWXDFLyQTXHSHUPLWHLPSXWDUDODSHUVRQDMXUtGLFDODYHUGDGHUD FRQGXFWDGHOLFWLYDSURWDJRQL]DGDSRURWURVXMHWRTXHHVODTXHVHGHILQHHQOD3DUWH (VSHFLDOGHO&3(VGHFLUQRKDEUtDXQQXHYRGHOLWRGHOTXHODSHUVRQDMXUtGLFDIXHVH UHVSRQVDEOHSHQDOPHQWHVLQRXQDSDUWLFXODUUHVSRQVDELOLGDGSHQDOSRUHO~QLFRGHOLWR FRPHWLGR HO GH OD SHUVRQD ItVLFD 3RU RWUD SDUWH XQD LQWHUSUHWDFLyQ VLVWHPiWLFD FRQGXFHLJXDOPHQWHDFRQFHSWXDUODUHVSRQVDELOLGDGGHODVSHUVRQDVMXUtGLFDVFRPR XQD IRUPD GH SDUWLFLSDFLyQ HQ HO GHOLWR GH RWUR HQ WDQWR TXH HO DUW ELV &3 HVWi XELFDGR HQ XQ WtWXOR TXH OOHYD SRU U~EULFD ³De las personas criminalmente responsables de los delitos´ HQ HO TXH VH UHJXODQ ODV IRUPDV GH SDUWLFLSDFLyQ GHOLFWLYD $GHPiV WDO SDUWLFLSDFLyQ VH UHDOL]DUtD SRU RPLVLyQ HQ WDQWR TXH HO IXQGDPHQWR GH OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV FRQVLVWH HQ QR KDEHU FXPSOLGR FRQ ORV GHEHUHV GH VXSHUYLVLyQ YLJLODQFLD \ FRQWURO \ HQ QR KDEHU '23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWS &IU*Ï0(=-$5$'Ë(=&³)XQGDPHQWRVGHODUHVSRQVDELOLGDGSHQDO«REFLWSS\ 6HJ~Q 52%/(6 3/$1$6 5 ³3HQD \ SHUVRQD MXUtGLFD«RE FLW UHVXOWD GXGRVR TXH H[LVWD XQ WtWXORGHLPSXWDFLyQDXWyQRPRSDUDODSHUVRQDMXUtGLFD\HQWRGRFDVRHVHYLGHQWHTXHHOGHIHFWRGH RUJDQL]DFLyQ DXWyQRPDPHQWH FRQVLGHUDGRQR FRQVWLWX\H LOtFLWR SHQDO DOJXQRQL VLTXLHUD PHUFDQWLO R FLYLOHQWDQWRQRSURYRTXHXQGDxR8QDUJXPHQWRTXHSUREDUtDVHJ~Q520$9$/'e6$,(VFR] *DUFtDFRRUGResponsabilidad de las personas…REFLWSTXHHOGHIHFWRGHRUJDQL]DFLyQQR HV XQREMHWR SURFHVDO DXWyQRPR FRQVLVWLUtD HQ WRPDU HQ FRQVLGHUDFLyQ TXH FXDQGRXQD GHWHUPLQDGD SHUVRQD ItVLFD \ MXUtGLFD VRQ FRQGHQDGDV FRQMXQWDPHQWH SRVWHULRUPHQWH OD PLVPD DXVHQFLD GH VLVWHPDV GH FRQWURO R SUHYHQFLyQ QR GHEH LPSHGLU HO HQMXLFLDPLHQWR GH OD PLVPD SHUVRQD MXUtGLFD FXDQGRFRQHOPLVPRIXQGDPHQWRSUHWHQGDVHUHQMXLFLDGDODHQWLGDGSRUGLVWLQWRVKHFKRVFRPHWLGRV SRU OD PLVPD R SRU RWUD SHUVRQD ItVLFD (Q XQD OtQHD VLPLODU =$5=$/(-26 1,(72 - ³/D SDUWLFLSDFLyQGHODSHUVRQDMXUtGLFDLPSXWDGDHQODIDVHLQWHUPHGLD\GHMXLFLRRUDO´HQ-%DQDFORFKH 3DODR - =DU]DOHMRV 1LHWR & *yPH]-DUD 'tH] Responsabilidad penal de las personas jurídicas. Aspectos sustantivos y procesales /D /H\ 0DGULG SS SS VRVWLHQH TXH FDGDGHOLWRLQGLYLGXDOJHQHUDXQDQXHYDUHVSRQVDELOLGDGSRUTXHFDPELDHOHOHPHQWRREMHWLYR &IU0$1=$1$5(66$0$1,(*2-/³/DVSHQDVGHODVSHUVRQDVMXUtGLFDV´Diario La Ley Q~PGHVHSWLHPEUHGH 260 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD DGRSWDGR PHGLGDV GH SUHYHQFLyQ GH GHOLFWLYD HILFDFHV SDUD HYLWDU R PLQLPL]DU HO ULHVJRGHFRPLVLyQGHGHOLWRVHQVXVHQR /DXQLGDGRSOXUDOLGDGGHGHOLWRV /DH[LVWHQFLDGHGRVVXMHWRVSHQDOPHQWHUHVSRQVDEOHVGHWHUPLQDODH[LVWHQFLDGHGRV REMHWRV SURFHVDOHV VL ELHQ FDEH SUHJXQWDUVH VL VH WUDWD WDPELpQ GH GRV GHOLWRV GLIHUHQWHVRHQUHDOLGDGDPEDVSHUVRQDVItVLFD\MXUtGLFDUHVSRQGHQSRUXQDPLVPD LQIUDFFLyQ([LVWHQGRVSRVWXUDVGLYHUVDVHQWRUQRDHVWDFXHVWLyQ3RUXQDSDUWHVH HQFRQWUDUtDQ TXLHQHV FRQVLGHUDQ TXH ORV KHFKRV FRQVWLWXWLYRV GH OD UHVSRQVDELOLGDG GHO HQWH YLHQHQ GHWHUPLQDGRV SRU HO GHIHFWR GH RUJDQL]DFLyQ TXH FRQVWLWXLUtD XQD FRQGXFWDDXWyQRPDDWULEXLEOHDODHQWLGDG3RURWUDTXLHQHVDUJXPHQWDQHQFRQWUD GH WDO RSLQLyQ TXH HO GHIHFWR GH RUJDQL]DFLyQ DXWyQRPDPHQWH FRQVLGHUDGR QR FRQVWLWX\HLOtFLWRSHQDODOJXQRVLQRTXHHVWDQVyORXQDFLUFXQVWDQFLDTXHSHUPLWH WUDVIHULUDODVSHUVRQDVMXUtGLFDVODUHVSRQVDELOLGDGGHULYDGDGHOGHOLWRFRPHWLGRSRU VXVDJHQWHV 2WUDIRUPDGHDERUGDUODFXHVWLyQGHODXQLGDGRSOXUDOLGDGGHOLFWLYDVHUtDGHWHUPLQDU OD FRQVLGHUDFLyQ TXH PHUHFHQ HQ WpUPLQRV GRJPiWLFRV ORV FULWHULRV GH LPSXWDFLyQ SUHYLVWRVSDUDODSHUVRQDMXUtGLFDHQHODUWELV&36LORVPLVPRVVHFRQVLGHUDQ IXQGDPHQWRGHODFXOSDELOLGDGGHOHQWHFROHFWLYRDODVD]yQVHGHEHDGPLWLUTXHFDGD VXMHWRUHVSRQGHUiSRUHOPLVPRKHFKRWtSLFR\DQWLMXUtGLFRVLELHQHQDWHQFLyQDVX SURSLD FXOSDELOLGDG TXH SDUD OD SHUVRQD MXUtGLFD YHQGUtD FRQILJXUDGD SUHFLVDPHQWH SRU WDOHV FULWHULRV GH LPSXWDFLyQ 6L SRU HO FRQWUDULR VH FRQVLGHUD TXH WDOHV HOHPHQWRVFRQVWLWX\HQUHTXLVLWRVWtSLFRVGHOLOtFLWRLPSXWDEOHDODSHUVRQDMXUtGLFDOD HQWLGDG UHVSRQGHUtD SRU XQ KHFKR WtSLFR GLVWLQWR GHO KHFKR GH UHIHUHQFLD TXH LQWHJUDUtDXQQXHYRGHOLWRGHWLSLILFDFLyQFRPSOHMDRGREOHPHQWHWtSLFRHQWDQWRTXH LQWHJUDGR SRU OD FRQGXFWD GHVFULWD HQ OD 3DUWH (VSHFLDO \ DGLFLRQDOPHQWH SRU ORV UHTXLVLWRVWtSLFRVSUHYLVWRVHQHODUWELV&3ORFXDOLPSOLFDUtDODH[LVWHQFLDGH (QHVWHVHQWLGR'23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLW SVRVWLHQHTXHFRPRH[LJHQFLDGHOSULQFLSLRGHFXOSDELOLGDGDODSHUVRQDMXUtGLFDVyORHVSRVLEOH UHSURFKDUOHVXVSURSLDVLQIUDFFLRQHVSRUORTXHVyORUHVSRQGHUiSHQDOPHQWHFXDQGRHOGHOLWRKD\DVLGR SRVLEOH GHELGR D XQ IDOOR RUJDQL]DWLYR GH pVWD HV GHFLU FXDQGR KD\D WHQLGR OXJDU XQD RPLVLyQ GHO FXLGDGR GHELGR HQ OD HYLWDFLyQ GH GHOLWRV HQ VX VHQR constituyendo dicho fallo organizativo la conducta propia de la persona jurídica y el objeto del reproche penal ODFXUVLYDHVPtD(QXQDOtQHD VLPLODU VRVWLHQH $02',2 ³3UHYHQ]LRQH GHO ULVFKLR SHQDOH GL LPSUHVD H PRGHOL LQWHJUDWL GL UHVSRQVDELOLWj GHJOL HQWL´ Cassazione Penale S TXH H[LVWH XQD FRQGXFWD DXWyQRPD GHO HQWHFRQVLVWHQWHHQODculpa in vigilando (QHVWHVHQWLGRVHSURQXQFLDQ52%/(63/$1$65³3HQD\SHUVRQDMXUtGLFD«REFLW520$ 9$/'e6 $ , (VFR] *DUFtD FRRUG Responsabilidad de las personas…RE FLW S =$5=$/(-261,(72-³/DSDUWLFLSDFLyQGHODSHUVRQDMXUtGLFDLPSXWDGD«REFLWSS (QHVWDOtQHDDUJXPHQWD*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWSTXH ORVKHFKRVLQWHUQRVGHODSHUVRQDMXUtGLFDVRQDTXHOORVHQORVTXHVHIXQGDPHQWDVXFXOSDELOLGDG $Vt SXHV *Ï0(=-$5$ 'Ë(= & ³$VSHFWRV VXVWDQWLYRV UHODWLYRV D OD UHVSRQVDELOLGDG SHQDO«RE FLW SS VRVWLHQH TXH OD WLSLFLGDG REMHWLYD HQ HO FDVR GH ODV SHUVRQDV MXUtGLFDV TXHGDUtDLQWHJUDGDSRUHOGHIHFWRGHRUJDQL]DFLyQ(QXQDOtQHDVLPLODU*$6&Ï1,1&+$867,) Proceso penal y persona…RE FLW S DILUPD TXH SHUVRQD ItVLFD \ SHUVRQD MXUtGLFD FRPHWHQ GRV GHOLWRVGLVWLQWRV\DTXHVHWUDWDGHWLSRVSHQDOHVGLVWLQWRVHOGHODUWELV&3\HOFRUUHVSRQGLHQWHGH 261 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO GRVFRQGXFWDVGHOLFWLYDVGLVWLQWDV$VtFDEUtDUD]RQDUVLVHHQWLHQGHQFRPRODKDFH SDUWHGHODGRFWULQDSHQDOODVQRUPDVGHSDUWLFLSDFLyQFRPRXQDH[SUHVDDPSOLDFLyQ GHORVGLIHUHQWHVWLSRVRVLPSOHPHQWHVLVHFRQVLGHUDTXHODFRQGXFWDLPSXWDEOHD ODSHUVRQDMXUtGLFDHVHQUHDOLGDGHOGHIHFWRGHRUJDQL]DFLyQRODRPLVLyQGHOFRQWURO GHELGRVREUHVXVDJHQWHV $ PL SDUHFHU OD FRQIXVLyQ UDGLFD HQ TXH HO &3 VH UHILHUH DO GHOLWR FRPHWLGR SRU OD SHUVRQDItVLFDFXDQGRHQUHDOLGDGGHEHUtDUHIHULUVHDOKHFKRGHUHIHUHQFLDHQWHQGLGR pVWH FRPR KHFKR WtSLFR \ DQWLMXUtGLFR 3DUD FHUUDU HVWH DSGR UHVXOWD DSURSLDGR UHFRQRFHU TXH OD XQLGDG R OD SOXUDOLGDG GH GHOLWRV GHSHQGHUiQ GH OD FRQFHSFLyQ GH GHOLWRTXHVHPDQHMH$VtSXHVVLVHDVLPLODHOGHOLWRDOKHFKRGHUHIHUHQFLDHVWRHV DOKHFKRWtSLFR\DQWLMXUtGLFRWDPELpQGHQRPLQDGRGHOLWREDVH\VHHQWLHQGHTXHOD SHUVRQD MXUtGLFD UHVSRQGH SRU OD WLSLFLGDG \ DQWLMXULGLFLGDG GH OD FRQGXFWD KXPDQD H[LVWLUtD XQ~QLFRGHOLWRHOGHODSHUVRQD ItVLFD6LQHPEDUJRVL VH HQWLHQGH FRPR WUDGLFLRQDOPHQWH OR KDFH OD GRJPiWLFD SHQDO TXH HO GHOLWR HV XQD DFFLyQ WtSLFD DQWLMXUtGLFD FXOSDEOH \ SXQLEOH HQWRQFHV HQ WDQWR TXH FDGD VXMHWR UHVSRQGH GH DFXHUGRFRQVXSURSLDFXOSDELOLGDGODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDFRPHWHUtDQ VHQGRV GHOLWRV ,JXDOPHQWH ODV FRQVWUXFFLRQHV GRJPiWLFDV TXH HQWLHQGHQ TXH OD SHUVRQDMXUtGLFDUHVSRQGHQRVyORFRQIRUPHDVXSURSLDFXOSDELOLGDGVLQRWDPELpQ SRU XQ LQMXVWR WtSLFR SURSLR \ HVSHFtILFR VLHQGR HO KHFKR GH UHIHUHQFLD XQ VLPSOH SUHVXSXHVWRGHVXUHVSRQVDELOLGDGWDPELpQLPSOLFDQODH[LVWHQFLDGHGRVGHOLWRV (Q WRGR FDVR D HIHFWRV GH FRQH[LGDG OR UHOHYDQWH QR HV FRPR SXGLHUD HTXLYRFDGDPHQWHKDFHUSHQVDUODOLWHUDOLGDGGHODUW/(&ULPHOGHOLWRHQWHQGLGR HQ VHQWLGR GRJPiWLFR VLQR OD SOXUDOLGDG GH REMHWRV SURFHVDOHV FRQ OR TXH HVWD GLVTXLVLFLyQWHyULFDFDUHFHGHUHOHYDQFLDSUiFWLFDDORVHIHFWRVGHHVWHHVWXGLR /DXQLGDGRSOXUDOLGDGGHKHFKRVSXQLEOHV 6LVHSDUWHGHTXHHQWUHODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDH[LVWHXQDUHODFLyQGH SDUWLFLSDFLyQ GHOLFWLYD HQWRQFHV VH KDFH SUHFLVR FRQYHQLU TXH DPERV VXMHWRV UHVSRQGHQ SRU XQ ~QLFR KHFKR WtSLFR DXQ FXDQGR OR KDJDQ FRQIRUPH D VX FXOSDELOLGDG LQGLYLGXDO (Q HVWD OtQHD FDEH UHFRUGDU TXH ³la participación, a diferencia de la autoría, que es la realización del hecho propio, es contribución al hecho ajeno. El partícipe, pues, no realiza por sí mismo el hecho delictivo, sino que favorece o coopera en la realización ajena. De la estructura de la participación, se deriva como consecuencia necesaria su carácter accesorio (…) Y ello quiere decir que la punibilidad del partícipe depende de la realización de un hecho principal de OD3DUWH(VSHFLDOTXHVRQGLVWLQWDVODVFRQGXFWDVRKHFKRV\ORVWtWXORVGHLPSXWDFLyQ(VWROOHYDDO DXWRUDDILUPDUTXHVLVHSHUVLJXHQFRQMXQWDPHQWHDSHUVRQDItVLFD\SHUVRQDMXUtGLFDHOSURFHVRSHQDO WHQGUiXQREMHWRSOXUDO *Ï0(=25%$1(-$(Comentarios a la Ley …REFLW S '23,&2*Ï0(=$//(5-³5HVSRQVDELOLGDGGHSHUVRQDVMXUtGLFDV´«REFLWS %$&,*$/832=$3$7(5(³/DWHRUtDMXUtGLFDGHOGHOLWRGH-LPpQH]GH$V~DRHOQDFLPLHQWR GH OD GRJPiWLFD SHQDO GH KDEOD FDVWHOODQD´ HQ 0 -DpQ 9LOOHMR ( 0RUHQR \ %UDYR 0 / 6LOYD &DVWDxRGLUV(0RUHQR\%UDYR FRRUGLa teoría jurídica del delito, &XDGHUQRV/XLV-LPpQH]GH $V~D'\NLQVRQS &IU*Ï0(=-$5$'Ë(=&³)XQGDPHQWRVGHODUHVSRQVDELOLGDGSHQDO«REFLWSS 262 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD uno o varios autores´ 3HUR DXQ FXDQGR HO KHFKR DQWLMXUtGLFR VHD FRP~Q OD FXOSDELOLGDGGHFDGDSDUWtFLSHHVLQGLYLGXDOGHDKtTXHFXDQGRFRPHWHHOGHOLWRXQ VXEDOWHUQRVHH[LJHTXHHOPLVPRKD\DVLGRSRVLEOHSRUODRUJDQL]DFLyQGHIHFWXRVD GHOHQWHRSRUHOLQFXPSOLPLHQWRGHVXVGHEHUHVGHVXSHUYLVLyQYLJLODQFLD\FRQWURO PLHQWUDV TXH ODV FLUFXQVWDQFLDV TXH DIHFWDQ D OD FXOSDELOLGDG GH OD SHUVRQD ItVLFD GHYLHQHQLUUHOHYDQWHVSDUDVXHQMXLFLDPLHQWRDUWWHU&3 (QPLRSLQLyQHODUWELV&3GHMDFODURTXHH[LVWHXQKHFKRKLVWyULFR\WtSLFRTXH VHHULJHHQHOHPHQWRFRQVWLWXWLYRFRP~QGHODUHVSRQVDELOLGDGGHDPEDVSHUVRQDVOD ItVLFD \ OD MXUtGLFD (VWH KHFKR HV HO WDQWDV YHFHV UHIHULGR FRPR ³KHFKR GH UHIHUHQFLD´ HQ RFDVLRQHV GHQRPLQDGR LPSURSLDPHQWH ³GHOLWR EDVH´ GHO FXDO EDMR FLHUWDV FLUFXQVWDQFLDV VH GHULYDQ UHVSRQVDELOLGDGHV DXWyQRPDV SDUD VHQGRV VXMHWRV (QRWURVWpUPLQRVQLEDMRHOSHUILOQDWXUDOtVWLFRQLEDMRHOHPStULFRFULPLQROyJLFRHV PDQLILHVWD OD H[LVWHQFLD GH XQD FRQGXFWD DXWyQRPD GHO VXMHWR FROHFWLYR $Vt HO KHFKRSXQLEOHHQVXYHUWLHQWHREMHWLYDHVSDUFLDOPHQWHFRP~QDDPERVVXMHWRVDOD SHUVRQD ItVLFD TXH OR SURWDJRQL]D \ D OD SHUVRQD MXUtGLFD GH FX\D UHVSRQVDELOLGDG SHQDOVHHULJHFRPRSUHVXSXHVWR $KRUDELHQORVHOHPHQWRVGHWHUPLQDQWHVGHODUHVSRQVDELOLGDGGHXQR\RWURVXMHWR VRQGLIHUHQWHV(QHVWHVHQWLGRODFRQGXFWDLPSXWDEOHDODSHUVRQDItVLFDKDGHELGR UHDOL]DUVH SRU FXHQWD \ HQ SURYHFKR GHO HQWH SDUD TXH DOFDQFH XQD GLPHQVLyQ FRUSRUDWLYDHVWRHVUHOHYDQFLDMXUtGLFRSHQDOSDUDODFRUSRUDFLyQ$VtPLVPRSDUD DILUPDU OD UHVSRQVDELOLGDG SHQDO GH OD SHUVRQD MXUtGLFD SXHGH VHU SUHFLVR FRQVWDWDU TXH OD UHDOL]DFLyQ GHO KHFKR GH UHIHUHQFLD IXH SRVLEOH SDUD HO VXEDOWHUQR SRU HO LQFXPSOLPLHQWR GH ORV GHEHUHV GH VXSHUYLVLyQ SRU SDUWH GH VXV VXSHULRUHV R GHO RUJDQLVPRGHFRQWURO $ IDYRU GH FRQVLGHUDU TXH HO KHFKR LPSXWDEOH D OD SHUVRQD ItVLFD \ D OD MXUtGLFD HV ~QLFRFDEHWUDHUDFRODFLyQXQDUJXPHQWRGHGHUHFKRSRVLWLYR/DOLWHUDOLGDGGHODUW WHUin fine &3VHUHILHUHDOVXSXHVWRHQTXHcomo consecuencia de los mismos hechos, VHLPSRQJDDDPERVVXMHWRVODSHQDGHPXOWDGLVSRQLHQGRTXHHQWDOFDVR OD FXDQWtD GH OD VDQFLyQ GHELHUD VHU PRGXODGD HQ DWHQFLyQ D OD JUDYHGDG GH ORV PLVPRV$VtSXHVHOSUHFHSWRVHUHILHUHDHVDXQLGDGIiFWLFDGHODTXHOOHJDDGHULYDU ODSRVLELOLGDGGHTXHODDMXVWDUODSHQDOLGDGHQDWHQFLyQDODJUDYHGDGGHOFRQMXQWR IDFWXDOGHOTXHUHVSRQGHQDPEDVSHUVRQDV(QHVWHVHQWLGRUHVXOWDUtDQ LJXDOPHQWH GLJQRV GH PHQFLyQ ORV DUJXPHQWRV GH OD GRFWULQD LWDOLDQD TXH VRVWLHQHQ TXH OD LQWURGXFFLyQ GH OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD VXSRQH XQD GXSOLFDFLyQ QRUPDWLYDSHURQRIiFWLFDFRQORTXHHOFRPSRQHQWHIiFWLFRHQHOTXHVHIXQGDUtD ODUHVSRQVDELOLGDGGHDPERVVXMHWRVVHUtDLGpQWLFR 6766DODQ~PGHGHPDU]R5-?)- $VtORH[SUHVD5(1=(77,6Le misure cautelari interdittive applicabili agli enti giuridiciS TXH IXH VX WHVLV GH GRFWRUDGR GLVSRQLEOH HQ KWWSDPVGRWWRUDWRFLEXQLERLW7HVLB5HQ]HWWLB6LOYLDSGI~OWLPDFRQVXOWD (QHVWHVHQWLGRVHDILUPDTXHHOLOtFLWRHVVyORXQRHOFRPHWLGRSRUODSHUVRQDItVLFDPLHQWUDVTXH HQ UHODFLyQ FRQ OD SHUVRQD MXUtGLFD GHEHUtD KDEODUVH PiV ELHQ GH XQD HVSHFLH IiFWLFD GH HVWUXFWXUD FRPSOHMD GH OD TXH HO LOtFLWR SHQDO UHSUHVHQWD VyOR XQR GH ORV HOHPHQWRV HVHQFLDOHV H LUUHQXQFLDEOHV &IU ),'(/%2 * ³/H DWWULEX]LRQL GHO JLXGLFH SHQDOH«RE FLW S %$66, $ ³,O 263 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 6LQ HPEDUJR WDO DILUPDFLyQ SDUWH D PL PRGR GH YHU GH XQ VRILVPD FXDO HV OD GLVWLQFLyQHQWUHKHFKR\'HUHFKRDEVROXWDPHQWHGHVDFUHGLWDGRSRUODFLHQFLDMXUtGLFD PRGHUQD/RIiFWLFR\ORMXUtGLFRYDQLQGLVROXEOHPHQWHXQLGRVFXDQGRVHSUHWHQGH GHWHUPLQDUHOREMHWRGHOSURFHVRSHQDO3RUORTXHDXQFXDQGRHOKHFKRGHUHIHUHQFLD VHD HOHPHQWR FRP~Q D VHQGDV UHVSRQVDELOLGDGHV SHQDOHV UHVXOWD HYLGHQWH TXH HO KHFKRSXQLEOHTXHVHDWULEX\HDFDGDXQRGHORVUHVSRQVDEOHVQRHVLGpQWLFRHQWDQWR TXH VH HVWDEOHFHQ UHTXLVLWRV GH WLSLILFDFLyQ H LPSXWDFLyQ GLVWLQWRV SDUD DPERV (V GHFLU TXH GHVGH XQD SHUVSHFWLYD MXUtGLFD ORV KHFKRV UHOHYDQWHV SDUD VRVWHQHU OD UHVSRQVDELOLGDGGHXQD\RWUDSHUVRQDQRVRQORVPLVPRV 'HVGHODSHUVSHFWLYDGHODWHRUtDQDWXUDOLVWDTXHDWLHQGDDOKHFKRSXQLEOHFRPRXQ DFRQWHFHUKLVWyULFRFDEHDILUPDUTXHDPERVVXMHWRVUHVSRQGHQSRUHOPLVPRKHFKR $KRUDELHQGHVGHHOSXQWRGHYLVWDQRUPDWLYRORVKHFKRVUHOHYDQWHVVRQWDQVyORHQ SDUWHFRLQFLGHQWHVGHWDOIRUPDTXHGHOGHOLWRSUHVXQWDPHQWHFRPHWLGRSRUODSHUVRQD QDWXUDOKD\TXHHOLPLQDUORUHODWLYRDVXFXOSDELOLGDGSHUVRQDO\DJUHJDUHOUHVWRGH UHTXLVLWRVRHOHPHQWRVWtSLFRVSUHYLVWRVHQHODUWELV&3TXHGHVFULEHQODFRQFUHWD PRGDOLGDG FRPLVLYD HQ OD TXH VH IXQGDPHQWD OD UHVSRQVDELOLGDG GHO HQWH (Q GHILQLWLYDODDXWRQRPtDHQWUHODUHVSRQVDELOLGDGGHOHQWH\ODGHVXVDGPLQLVWUDGRUHV GLUHFWLYRV R HPSOHDGRV FRPSRUWD TXH SDUD OD GHWHUPLQDFLyQ GH OD UHVSRQVDELOLGDG SHQDOGHXQDRGHRWURVVHDQUHOHYDQWHVHQSDUWHKHFKRV\FRQGXFWDVGLIHUHQWHV< SUHFLVDPHQWH HQ HVD FRLQFLGHQFLD GH FDUiFWHU SDUFLDO VH HQFXHQWUD OD HVHQFLD GH OD LQVWLWXFLyQGHODFRQH[LyQTXHFRPRWDORFXSDXQSXHVWRLQWHUPHGLRHQWUHODXQLGDG \ODSOXUDOLGDG (Q HVWH VHQWLGR GHVGH OD WHRUtD QRUPDWLYD GHO KHFKR SXQLEOH UHVXOWD SUHFLVR UHFRQRFHUTXHORVKHFKRVLPSXWDEOHVDXQR\RWURVXMHWRVRQWDQVyORSDUFLDOPHQWH FRLQFLGHQWHVRHQRWUDVSDODEUDVTXHHO~QLFRHOHPHQWRFRQVWLWXWLYRFRP~QDDPEDV UHVSRQVDELOLGDGHV HV HO KHFKR GH UHIHUHQFLD 3DUD DUURMDU OX] VREUH HVWD FXHVWLyQ UHVXOWD ~WLO UHFRJHU OD GHOLPLWDFLyQ TXH *$6&Ï1 ,1&+$867, UHDOL]D VREUH ORV KHFKRVREMHWRGHOSURFHVRIUHQWHDODSHUVRQDItVLFD\DODSHUVRQDMXUtGLFD(ODXWRU GLYLGH WDOHV KHFKRV HQ WUHV FDWHJRUtDV 7DO GLYLVLyQ DXQTXH D QLYHO SUiFWLFR SRGUtD UHVXOWDUXQWDQWRDUWLILFLDOHQHOSODQRWHyULFRUHVXOWDFLHUWDPHQWHFODULILFDGRUDGHORV KHFKRVSHQDOPHQWHUHOHYDQWHVSDUDFDGDXQRGHORVVXMHWRVUHVSRQVDEOHV/DSULPHUD FDWHJRUtD HVWDUtD LQWHJUDGD SRU ORV ³hechos de referencia o por el delito base´ FRQVWLWXLGRVSRUODFRQGXFWDFRPHWLGDSRUXQDSHUVRQDItVLFDTXHRVWHQWDODFRQGLFLyQ GHGLUHFWLYRRHPSOHDGRQRFRQWURODGR\VXVFHSWLEOHGHWLSLILFDUVHFRPRXQRGHORV GHOLWRVLPSXWDEOHVDOHQWH(QVHJXQGROXJDUHVWDUtDQORVGHQRPLQDGRVSRUHODXWRU ³hechos internos de la persona jurídica´ TXH VHUtDQ WRGRV ORV UHOHYDQWHV SDUD UDSSUHVHQWDQWH OHJDOH QHO SURFHVVR D FDULFR GHOO HQWH XQD ILJXUD SUREOHPDWLFD´ Rivista 231, Q VHSWLHPEUHS'(6,021(*³,SURILOLVRVWDQ]LDOLGHOODUHVSRQVDELOLWjREFLWS (QHVWHVHQWLGRVRVWLHQH1,(9$)(12//-Fundamentos de Derecho procesal…REFLWS HQUHODFLyQFRQODVWHRUtDVVREUHHOREMHWRGHOSURFHVRTXH³no tiene ningún sentido fijarse solamente en una parte de la expresión: “hecho delictivo”. Es decir, al contrario de lo que hicieron las viejas teorías naturalista y normativa, no tiene lógica alguna separar el sustantivo “hecho” del adjetivo “delictivo”, porque sólo la expresión global en sí, toda ella, adquiere significado para el proceso penal. Hecho y derecho deben estar unidos a estos efectos´ &IU*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWS &IU)26&+,1,*Diritto processuale penale. La connessione *LXIIUq 0LODQRS 264 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHWHUPLQDUODH[LVWHQFLD\HOJUDGRGHFXOSDELOLGDGGHODHQWLGDG6HLQFOXLUtDQDTXt ORV KHFKRV GH ORV TXH VH GHULYD HO GHIHFWR GH RUJDQL]DFLyQ ORV UHIHULGRV D OD H[LVWHQFLDGHXQSURJUDPDGHFXPSOLPLHQWRDVtFRPRHOUHVWRGHFXHVWLRQHVIiFWLFDV GH ODV TXH GHSHQGH OD DSUHFLDFLyQ GH ODV DWHQXDQWHV DUW TXiWHU &3 \ OD GHWHUPLQDFLyQ GH ODV SHQDV DUW ELV &3 GH OD SHUVRQD MXUtGLFD 3RU ~OWLPR HVWDUtDQ ³los hechos internos de la persona física´ TXH VHUtDQ ORV UHODWLYRV D OD FXOSDELOLGDGstricto sensu GHODSHUVRQDTXHUHDOL]yHOKHFKRGHUHIHUHQFLD'HWDOHV FDWHJRUtDV VyOR ODV GRV SULPHUDV FRQIRUPDUtDQ HO KHFKR SXQLEOH DWULEXLEOH D OD SHUVRQDMXUtGLFDPLHQWUDVTXHHOKHFKRGHUHIHUHQFLDSHUWHQHFHUtDWDQWRDODSHUVRQD ItVLFD FRPR D OD SHUVRQD MXUtGLFD (Q UHDOLGDG WDO KHFKR GH UHIHUHQFLD IRUPDUtD SDUWHGHGRVREMHWRVSURFHVDOHVGLYHUVRVHQWDQWRTXHFRQVWLWXLUtDHOVXVWUDWRIiFWLFR FRP~QGHVHQGRVREMHWRVSURFHVDOHVSHQDOHVFODUDPHQWHGHOLPLWDGRVHQWUHVtSRUOD LQGLYLGXDOLGDGGHORVVXMHWRVHQFDXVDGRV 'HWUiV GH HVWD DUJXPHQWDFLyQ VH HQFXHQWUD HO WUDGLFLRQDO GHEDWH HQWUH ODV WHRUtDV QDWXUDOLVWDV \ QRUPDWLYDV TXH LQWHQWDQ GHWHUPLQDU OR TXH HV HO KHFKR SXQLEOH FRPR HOHPHQWRREMHWLYRGHWHUPLQDQWHGHOSURFHVDOSHQDO6HVLJXHDTXtODWHRUtDQRUPDWLYD VHJ~QODFXDOORUHOHYDQWHSDUDHOSURFHVRSHQDOQRHVHOKHFKRQDWXUDOVLQRWDQVyOR VXVDVSHFWRVWUDVFHQGHQWHVSDUDODVXEVXQFLyQHVWRHVORVKHFKRVWtSLFRV3RUHVR DXQTXHHOKHFKRSXQLEOHHQWHQGLGRFRPRXQDFRQWHFHUQDWXUDOHQXQDVGHWHUPLQDGDV FRRUGHQDGDVGHHVSDFLR\WLHPSRSXHGHVHUHOPLVPRORVHOHPHQWRVGHWHUPLQDQWHVGH ODUHVSRQVDELOLGDGGHXQR\RWURVXMHWRUHVXOWDQVyORHQSDUWHFRPXQHV(VWRHVGHVGH XQD ySWLFD MXUtGLFD QR KD\ FRLQFLGHQFLD SOHQD HQWUH ORV KHFKRV TXH VH LPSXWDQ D VHQGRVVXMHWRV /D GXSOLFLGDG GH REMHWRV SURFHVDOHV \ OD GHWHUPLQDFLyQ GHO REMHWR GHO SURFHVRLQVWDXUDGRIUHQWHODSHUVRQDMXUtGLFD (QWRGRFDVRKD\TXHWHQHUHQFXHQWDTXHDXQTXHORVVXMHWRVUHVSRQGLHVHQSRUXQ ~QLFR GHOLWR R SRU HO PLVPR KHFKR SXQLEOH VHJXLUtDQ H[LVWLHQGR GRV REMHWRV SURFHVDOHV SRU HO PHUR KHFKR GH TXH VH DWULEX\D UHVSRQVDELOLGDG D GRV VXMHWRV MXUtGLFDPHQWHLQGHSHQGLHQWHVHVGHFLUSRUODH[LVWHQFLDGHGRVSHUVRQDVHQFDXVDGDV 7DOFLUFXQVWDQFLDFRQVWLWXLUtDper seFRQGLFLyQVXILFLHQWHSDUDDILUPDUODH[LVWHQFLDGH GRV REMHWRV SURFHVDOHV WRGD YH] TXH OD GHWHUPLQDFLyQ GH OD LGHQWLGDG GHO DFXVDGR FRQIRUPD HO REMHWR GHO SURFHVR SHQDO GH WDO VXHUWH TXH H[LVWHQ WDQWDV SUHWHQVLRQHV FXDQWDVSHUVRQDVVHOHVKD\DGHGLULJLUODDFXVDFLyQDXQFXDQGRODPLVPDVHIXQGHHQ ODFRPLVLyQGHXQVRORKHFKRSXQLEOH $VtORH[SRQH*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWSS &IU3e5(=&58=0$57Ë1$-)(55(,52%$$021'(;;3,f2/52'5Ë*8(=-5 6(2$1(63,(*(/%(5*-/Derecho Procesal…REFLWS (Q IDYRU GH HVWD DUJXPHQWDFLyQ DGXFHQ 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5* - / Derecho Procesal…REFLWSTXHVRQ³GHOLWRVFRQH[RV´ORVFRPHWLGRVVLPXOWiQHDPHQWHSRUGRVRPiV SHUVRQDVDUWV\/(&ULP 265 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO 3DUDDSUHFLDUODH[LVWHQFLDGHGRVREMHWRVSURFHVDOHVSRUORWDQWRHVVXILFLHQWHFRQ TXH VH HQMXLFLH OD UHVSRQVDELOLGDG GH GRV VXMHWRV FRQ H[LVWHQFLD LQGHSHQGLHQWH 'H KHFKRDOJXQRVDXWRUHVKDQPDQWHQLGRODLQXWLOLGDGGHODGLYHUVLyQHQWUHHOHOHPHQWR REMHWLYR\HOHOHPHQWRVXEMHWLYRGHOREMHWRGHOSURFHVRSHQDO\DTXHQRSXHGHKDEHU LGHQWLGDG HQ ORV KHFKRV VL QR KD\ LGHQWLGDG GHO VXMHWR SRU OR TXH OD LGHQWLGDG VXEMHWLYD GHEHUtD LU LQFOXLGD HQ HO HVWXGLR GH OD SULPHUD (VWR HV FXDQGR GRV SHUVRQDV SDUWLFLSDQ HQ OD FRPLVLyQ GH XQ GHOLWR FDGD XQD UHDOL]D XQD LQWHUYHQFLyQ SHUVRQDO\GLVWLQWDHQORVKHFKRV6LQHPEDUJRWDOUD]RQDPLHQWRGHEHVHUPDWL]DGR HQHOFDVRGHODVSHUVRQDVMXUtGLFDVHQWDQWRTXHHQUHODFLyQFRQVXUHVSRQVDELOLGDG SHQDOHOKHFKRWtSLFR\DQWLMXUtGLFRFRPHWLGRSRUFLHUWDVSHUVRQDVItVLFDVVHHULJHHQ SUHVXSXHVWRGHVXUHVSRQVDELOLGDG (Q GHILQLWLYD QRFDEHGXGDGHTXHODGXSOLFLGDGGHUHVSRQVDELOLGDGHVSHQDOHVDXQ VXUJLGDGHXQDFRQWHFLPLHQWRIiFWLFRSDUFLDOPHQWHXQLWDULRLPSOLFDODH[LVWHQFLDGH GRV REMHWRV SURFHVDOHV 8QR GH WDOHV REMHWRV YHQGUtD GHWHUPLQDGR SRU OD SHUVRQD ItVLFD DXWRUD GHO GHOLWR EDVH TXH GHELHUD VHU LGHQWLILFDGD FRPR DOJ~Q UHSUHVHQWDQWH OHJDOGHODHQWLGDGDOJXLHQDXWRUL]DGRSDUDWRPDUGHFLVLRQHVHQQRPEUHGHODSHUVRQD MXUtGLFD DOJXLHQ TXH RVWHQWDVH IDFXOWDGHV GH RUJDQL]DFLyQ \ FRQWURO GHQWUR GH OD PLVPD RHQVXFDVRXQVXERUGLQDGRDORVDQWHULRUHVDVtFRPRSRUHOSURSLRGHOLWR EDVH HQ WDQWR TXH KHFKR SXQLEOH DWULEXLGR D WDO VXMHWR (O VHJXQGR REMHWR SURFHVDO YHQGUtD GHWHUPLQDGR VXEMHWLYDPHQWH SRU OD LGHQWLGDG GHO HQWH MXUtGLFR HQ FX\R EHQHILFLR VH DFWXy \ REMHWLYDPHQWH R ELHQ SRU XQD DFWXDFLyQ WtSLFD \ DQWLMXUtGLFD UHDOL]DGD SRU FXHQWD R HQ QRPEUH \ HQ EHQHILFLR GH OD HQWLGDG SRU DOJXQR GH VXV UHSUHVHQWDQWHVDGPLQLVWUDGRUHVXRWURVVXMHWRVFRQSRGHUHVGHGHFLVLyQRUJDQL]DFLyQ RFRQWURORELHQSRUXQDDFWXDFLyQWtSLFD\DQWLMXUtGLFDUHDOL]DGDHQHOHMHUFLFLRGHOD DFWLYLGDGVRFLDO\SRUFXHQWD\HQEHQHILFLRGHODHQWLGDGSRUDOJ~QVXEDOWHUQR\DVH WUDWH GH GLUHFWLYRV GH OD OtQHD PHGLD R GH VLPSOHV HPSOHDGRV VLHPSUH TXH HQ HVWH FDVR HO GHOLWR KD\D VLGR SRVLEOH SRU HO LQFXPSOLPLHQWR JUDYH GH ORV GHEHUHV GH VXSHUYLVLyQ\YLJLODQFLDTXHFRUUHVSRQGHFXPSOLUDODHQWLGDGDWUDYpVGHVXVyUJDQRV GHFRQWURO 3XHV ELHQ FRQVWDWDGD OD H[LVWHQFLD GH GRV REMHWRV SURFHVDOHV VH KDFH QHFHVDULR GHWHUPLQDUODUHODFLyQHQWUHDPERVTXHGHSHQGHUiSULQFLSDOPHQWHGHODYLQFXODFLyQ H[WUDSURFHVDOHQWUHORVKHFKRVLPSXWDGRVDXQR\RWURVXMHWR(QIXQFLyQGHFXiOVHD HOQH[RHQWUHDPERVREMHWRVSURFHVDOHVFXHVWLyQTXHVHWUDWDUiHQHOVLJXLHQWHDSGR GHHVWHPLVPRHStJUDIHFDEUiFXHVWLRQDUVHODQHFHVLGDGGHHQMXLFLDPLHQWRFRQMXQWRR ODVSRVLELOLGDGHVGHHQMXLFLDPLHQWRVHSDUDGRGHDPERVVXMHWRV$VtSXHVHQIXQFLyQ GH OD LQWHQVLGDG GH HVH QH[R HQWUH ORV KHFKRV LPSXWDGRV D XQR \ RWUR VXMHWR VH (QHVWHVHQWLGRVHSURQXQFLDQ/,8.Der Begriff der Identität der Tat im geltenden deutschen Strafprozeßrecht 6FKOHWWHU %UHVODX S &$51(/877, Principii del processo penale 0RUDQR 1DSROL S (VWD FRUULHQWH GH SHQVDPLHQWR HV UHFRJLGD SRU 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1( 63,(*(/%(5*-/Derecho Procesal Penal«REFLWS 3RUVXSDUWH3257$/0$158%,$-³(OSURFHVRSHQDOFRQWUDODSHUVRQDMXUtGLFD«REFLWS SDUWLGDULRGHH[LJLUXQGHIHFWRGHRUJDQL]DFLyQHQWRGRFDVRHVWRHVWDPELpQFXDQGRGHOLQTXHQ ORV VXMHWRV DSLFDOHV HQWLHQGH TXH HO REMHWR GHO SURFHVR IUHQWH D OD SHUVRQD MXUtGLFD TXHGDUtD GHOLPLWDGRSRUODDFWXDFLyQSXQLEOHTXHSRUXQIDOORGHVHJXULGDGHQVXHVWUXFWXUDHMHFXWDODSHUVRQD ItVLFDLQWHJUDGDHQODGLUHFFLyQGHOHQWHRTXHIRUPDSDUWHGHVXHVWUXFWXUDYHUWLFDODVtFRPRSRUOD LGHQWLGDGGHOHQWHMXUtGLFRTXHHVUHVSRQVDEOHGHGLFKDDFWXDFLyQSRUWUDVIHUHQFLD 266 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD GHWHUPLQDUiVLHVSRVLEOHSURFHGHUVHSDUDGDPHQWHIUHQWHDDPERVVXMHWRVSRUUD]RQHV GH RSRUWXQLGDG R VL SRU HO FRQWUDULR WDO VHSDUDFLyQ QR VHUtD SRVLEOH VLQ URPSHU OD FRQWLQHQFLDGHODFDXVDXVDQGRORVWpUPLQRVGHOD/(& 7DOHV UHIOH[LRQHV UHVXOWDQHVSHFLDOPHQWHRSRUWXQDVDOKLORGHOD~OWLPDUHIRUPDGHOD/(&ULPDUDt]GH ODHQWUDGDHQYLJRUGHOD/H\GHGHRFWXEUHTXHKDPRGLILFDGRHOUpJLPHQ GHODFRQH[LGDGSDUDHYLWDUDXWRPDWLVPRVHQODDFXPXODFLyQGHODVFDXVDVVHxDODQGR TXH DXQ HQ ORV VXSXHVWRV OHJDOPHQWH WDVDGRV GH FRQH[LGDG OD LQYHVWLJDFLyQ \ HO HQMXLFLDPLHQWR FRQMXQWRV VyOR SURFHGHUiQ FXDQGR UHVXOWH FRQYHQLHQWH SDUD HO HVFODUHFLPLHQWR GH ORV KHFKRV \ SDUD OD GHWHUPLQDFLyQ GH ODV UHVSRQVDELOLGDGHV SURFHGHQWHV SXGLHQGR H[FOXLUVH FXDQGR WDO DFXPXODFLyQ VXSRQJD H[FHVLYD FRPSOHMLGDGRGLODFLyQSDUDHOSURFHVRDUW/(&ULP 5'GHIHEUHURGHDSUREDQGROD/H\GH(QMXLFLDPLHQWR&LYLO 267 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO /DFRQH[LGDGHQWUHDPERVREMHWRVSURFHVDOHV $ SHVDU GH TXH VH WUDWD GH GRV REMHWRV SURFHVDOHV LQWHJUDGRV SRU KHFKRV DO PHQRV GHVGH OD SHUVSHFWLYD QRUPDWLYD SDUFLDOPHQWH GLVWLQWRV \ GH ORV TXH VH GHULYDQ GRV UHVSRQVDELOLGDGHV DXWyQRPDV OD YLQFXODFLyQ IiFWLFD HQWUH DPERV REMHWRV UHVXOWD LQQHJDEOH (O KHFKR GH UHIHUHQFLD VH HQFXHQWUD LQWHJUDGR R FRQWHQLGR HQ DPERV REMHWRV SURFHVDOHV SRU OR TXH HO HQMXLFLDPLHQWR VHSDUDGR FRQ WRWDO VHJXULGDG LPSOLFDUi GLYLGLU OD FRQWLQHQFLD GH OD FDXVD (O ULHVJR GH VHQWHQFLDV FRQWUDGLFWRULDV FXDQGRODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDVRQHQMXLFLDGDVVHSDUDGDPHQWHRPHMRU GLFKR HO ULHVJR GH FRQWUDGLFFLRQHV HQWUH ODV GHFODUDFLRQHV GH KHFKRV SUREDGRV GH DPEDV UHVROXFLRQHV MXGLFLDOHV UHVXOWD HYLGHQWH WRGD YH] TXH SDUD HQMXLFLDU D OD SHUVRQDMXUtGLFDVHUiSUHFLVRFRQVWDWDUODFRPLVLyQGHXQKHFKRWtSLFR\DQWLMXUtGLFR SRU XQD SHUVRQD ItVLFD GHWHUPLQDGD D OD TXH VH DWULEX\H VX DXWRUtD PDWHULDO &RQVHFXHQWHPHQWH HO IXHUWH OLJDPHQ TXH H[LVWH HQWUH DPERV REMHWRV DERJD SRU IDYRUHFHUHQODPHGLGDGHORSRVLEOHVXHQMXLFLDPLHQWRFRQMXQWR 'HKHFKRFDEHDILUPDUTXHHQWUHHOGHOLWRLPSXWDEOHDODSHUVRQDQDWXUDO\HOLOtFLWR DWULEXLGR DO HQWH H[LVWH XQD UHODFLyQ GH SUHMXGLFLDOLGDG TXH MXVWLILFDUtD HO IDYRUHFLPLHQWR HQ OD PHGLGD GH OR SRVLEOH GHO H[DPHQ FRP~Q GH ODV SRVLFLRQHV IRUHQVHV GH DPERV VXMHWRV 'HVGH XQD SHUVSHFWLYD OyJLFD XQD FXHVWLyQ VHUtD SUHMXGLFLDO D RWUD FXDQGR HQWUH DPEDV H[LVWLHUD XQ YtQFXOR WDQ HVWUHFKR TXH OD GHFLVLyQGHXQDUHVXOWDVHLPSUHVFLQGLEOHSDUDSRGHUOOHJDUDODRWUDRGLFKRHQRWURV WpUPLQRV FXDQGR OD GHFLVLyQ GH XQD KXELHUD GH LQIOXLU GH XQ PRGR QHFHVDULR HQ OD UHVROXFLyQGHODRWUD<HVWRHVSUHFLVDPHQWHORTXHRFXUUHFRQHOGHOLWREDVH\HO LOtFLWRLPSXWDEOHDOHQWH6LQHPEDUJRVLHQGRDPEDVLQIUDFFLRQHVGHFDUiFWHUSHQDO QR FDEH DSUHFLDU XQD UHODFLyQ SUHMXGLFLDO HQ HO VHQWLGR SUHYLVWR HQ OD /(&ULP TXH VyORFRQWHPSODODSRVLELOLGDGGHFXHVWLRQHVSUHMXGLFLDOHVKHWHURJpQHDVHQSDUWLFXODU GHFDUiFWHUFLYLORDGPLQLVWUDWLYR(QHVWHSXQWRFDEHWUDHUDFRODFLyQODVLWXDFLyQGHO RUGHQDPLHQWR LWDOLDQR HQ HO TXH VLHQGR OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD IRUPDOPHQWHDGPLQLVWUDWLYDVXFRQRFLPLHQWRSRUHO-XH]SHQDOSRGUtDFRQVWLWXLUXQD VXHUWHGHFXHVWLyQSUHMXGLFLDOWDPELpQHQORVWpUPLQRVGHILQLGRVHQOD/(&ULP (QHVWDOtQHDVHxDODHQPLRSLQLyQDFHUWDGDPHQWH'(/$2/,9$6$1726$La conexión en el proceso penal«REFLWSTXHHODUJXPHQWRGHHYLWDUVHQWHQFLDVFRQWUDGLFWRULDVSXHGHDWDFDUVH GLFLHQGRTXHVLVHWUDWDGHGHOLWRVGLVWLQWRV±\ODSOXUDOLGDGGHGHOLWRVHVSUHVXSXHVWRHVHQFLDOGHOD FRQH[LyQQRSDUHFHTXHHQULJRUTXHSDKDEODUGHGHFLVLRQHVFRQWUDGLFWRULDV$VtSXHVORPiVJUDYH TXHSRGUtDVXFHGHUVLJXLpQGRVHXQSURFHVRGLVWLQWRSDUDFDGDGHOLWRVHUtDTXHVHDSUHFLDUDGHGLVWLQWD PDQHUDSRUFDGDMX]JDGRHOHOHPHQWRGHSDUFLDOFRLQFLGHQFLDTXHIXQGDUtDODFRQH[LyQ\HVWHHOHPHQWR QRWLHQHUHOHYDQFLDHQODGHFLVLyQSURSLDPHQWHGLFKD/DFRQWUDGLFFLyQSRGUtDUHVLGLUHQWRGRFDVRQR WDQWRHQODVGHFLVLRQHVHQVtPLVPDVFRQVLGHUDGDVFRPRHQVXIXQGDPHQWDFLyQIiFWLFD &IU025&,//2025(12-Teoría y práctica de las cuestiones prejudiciales…REFLWS $VtSXHVHQHO'/JVTXHUHJXODODUHVSRQVDELOLGDGDGPLQLVWUDWLYDGHODVSHUVRQDVMXUtGLFDV\ RWURV HQWHV VLQ SHUVRQDOLGDG VH HVWDEOHFH OD UHVSRQVDELOLGDG GH WDOHV HQWHV SRU ORV LOtFLWRV DGPLQLVWUDWLYRVGHULYDGRVGHOGHOLWRFIUDUW'/JVGLVSRQLpQGRVHTXHGHODFRPLVLyQGHXQ GHOLWRHQHOVHQRGHXQDGHWHUPLQDGDHQWLGDGHQFLHUWDVFLUFXQVWDQFLDVSXHGHGHULYDUVHODLPSXWDFLyQ DOHQWHGHXQDLQIUDFFLyQGHQDWXUDOH]DDGPLQLVWUDWLYD3RUORWDQWRFXDQGRHO-XH]SHQDOFRPSHWHQWH SDUDMX]JDUHOGHOLWRFRQRFHFXPXODWLYDPHQWHGHWDOLQIUDFFLyQDGPLQLVWUDWLYDODGRFWULQDREVHUYDXQD UHODFLyQ GH SUHMXGLFLDOLGDG HQ HO HQMXLFLDPLHQWR FRQMXQWR GHO GHOLWR \ GH GLFKD LQIUDFFLyQ (Q HVWH VHQWLGR VH SURQXQFLD HQ HO VHQR GH OD GRFWULQD LWDOLDQD 5,*2 ) ³,O JLXGL]LR´«RE FLW S VHxDODQGRTXHHQ,WDOLDDOVHUODUHVSRQVDELOLGDGGHODSHUVRQDMXUtGLFDIRUPDOPHQWHDGPLQLVWUDWLYD VXFRQRFLPLHQWRSRUHO-XH]SHQDOFRQVWLWX\HXQDYHUGDGHUDFXHVWLyQSUHMXGLFLDOWDPELpQHQWpUPLQRV 268 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD &DEHUHFRUGDUHQHVWHSXQWRTXHODDFXPXODFLyQQRHVOD~QLFDIRUPDGHWUDWDPLHQWR SURFHVDOGHOIHQyPHQRGHODFRQH[LyQQRKD\TXHROYLGDUODVXVSHQVLyQSUHMXGLFLDO\ ODFRJQLFLyQRFDVLRQDO3XHVELHQHQHOFDVRREMHWRGHHVWXGLRGHQRVHUSRVLEOHOD DFXPXODFLyQ LQLFLDO \ GHVFDUWDGD OD VXVSHQVLyQ SUHMXGLFLDOHQ WDQWR TXH DPEDV res iudicandae WLHQHQ QDWXUDOH]D SHQDO ODV SRVLELOLGDGHV TXHGDUtDQ UHGXFLGDV D OD FRJQLFLyQRFDVLRQDOGHOGHOLWREDVHSRUHO-XH]SHQDOTXHFRQRFHGHODFDXVDIUHQWHD OD SHUVRQD MXUtGLFD (Q HVWH VHQWLGR VL DPERV REMHWRV SURFHVDOHV VH HVFLQGHQ HO yUJDQRLQYHVWLGRGHFRPSHWHQFLDSDUDFRQRFHUGHOMXLFLRVREUHODUHVSRQVDELOLGDGGHO HQWH GHEHUi UHVROYHU incidenter tantum OD FXHVWLyQ UHODWLYD DO GHOLWR LPSXWDEOH D OD SHUVRQDItVLFD$VtHO-XH]TXHMX]JDDODSHUVRQDMXUtGLFDGHEHSURQXQFLDUVHVREUH HO GHOLWR EDVH HQ WDQWR TXH SUHVXSXHVWR GH OD UHVSRQVDELOLGDG SHQDO GH OD HQWLGDG DXQTXHWDOSURQXQFLDPLHQWRVHUHDOLFHHQYtDSXUDPHQWHLQFLGHQWDO\SRUORWDQWRVLQ UHIOHMDU VX HILFDFLD GH FRVD MX]JDGD QL HIHFWRV SUHMXGLFLDOHV HQ RWURV SURFHVRV TXH HYHQWXDOPHQWH SXGLHUDQ GHVDUUROODUVH SRVWHULRUPHQWH IUHQWH DO DXWRU R DXWRUHV TXH SURWDJRQL]DURQHOKHFKRGHUHIHUHQFLD (OHQMXLFLDPLHQWRGHODVXEVLVWHQFLDGHOGHOLWR\GHVXSUHVXQWDFRPLVLyQSRUSDUWHGH XQRGHORVVXMHWRVLQGLFDGRVHQHODUWELV&3FRQVWLWX\HQXQDFXHVWLyQSUHYLD SUHVXSXHVWR OyJLFR SDUD OD DILUPDFLyQ GH OD UHVSRQVDELOLGDG GH OD SHUVRQD MXUtGLFD 3RUHVWHPRWLYRHOSURFHVRDOHQWHQRSXHGHSUHVFLQGLUGHODSRVLWLYDYHULILFDFLyQGH WDOHV KHFKRV TXH FRQVWLWX\HQ OD SUHPLVD OyJLFRMXUtGLFD SDUD OD LUURJDFLyQ GH ODV VDQFLRQHVSUHYLVWDVFRQWUDODVSHUVRQDVMXUtGLFDV(VDUHODFLyQOyJLFRMXUtGLFDHQWUH DPERV REMHWRV SURFHVDOHV FRQVWLWX\H SUHFLVDPHQWH HO IXQGDPHQWR GH OD FRQH[LyQ HQWUH HOORV \ FRQVLJXLHQWHPHQWH GH OD QHFHVLGDG GH VX HQMXLFLDPLHQWR FRQMXQWR $KRUD ELHQ FXDQGR WDO DFXPXODFLyQ QR VHD SRVLEOH \ SRU WDQWR VH YHULILTXH OD VLWXDFLyQ GH VHSDUDFLyQ HQWUH DPERV SURFHVRV HO -XH] DO HQMXLFLDU D OD SHUVRQD MXUtGLFD GHEHUi SURQXQFLDUVH HQ YtD LQFLGHQWDO VREUH OD VXEVLVWHQFLD GHO KHFKR GHOLFWLYR ³SURGUyPLFR´ \ VX DWULEXFLyQ D DOJXQD GH ODV FDWHJRUtDV GH SHUVRQDV VHxDODGDVHQHODUWELV&3(QHVWHVHQWLGRODUHVROXFLyQGHEHUiLQGLFDUWDQVyOR HO FDUJR R IXQFLyQ TXH WDO SHUVRQD RFXSDED HQ OD HQWLGDG VLQ TXH H[LVWD QLQJXQD REOLJDFLyQQLDXQSRVLELOLGDGGHDWULEXLUHOGHOLWREDVHDQLQJXQDSHUVRQDItVLFDHQ FRQFUHWRVRSHQDGHYXOQHUDUVXSUHVXQFLyQGHLQRFHQFLD\VXGHUHFKRGHGHIHQVD DVtFRPRGHLQIULQJLUSULQFLSLRVLQKHUHQWHVDODHVWUXFWXUDGHOSURFHVRWDOHVFRPRORV GHDXGLHQFLD\FRQWUDGLFFLyQ (OSUREOHPDGHOHQMXLFLDPLHQWRFRQMXQWRGHDPERVREMHWRVSURFHVDOHVUDGLFDHQTXH ODSHFXOLDUVLWXDFLyQTXHVHGDHQWUHODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDQRHQFDMD FODUDPHQWHHQORVVXSXHVWRVGHFRQH[LyQSUHYLVWRVHQHODUW/(&ULPTXHDGHPiV MXUtGLFRV ,JXDOPHQWH FDOLILFD HO QH[R HQWUH DPERV REMHWRV SURFHVDOHV GH OLJDPHQ SUHMXGLFLDO 9$55$62*Il procedimento per gli illeciti…REFLWSS '(/$2/,9$6$1726$La conexión en el proceso penal«REFLWS (QWpUPLQRVVLPLODUHVDXQTXHHQUHODFLyQFRQODUHJXODFLyQLWDOLDQDVHSURQXQFLD&25'(52) Procedura penale Procedura penale «REFLWS (Q XQ VHQWLGR VLPLODU VH SURQXQFLD 5,*2 ) ³,O JLXGL]LR´«RE FLW S HQ UHODFLyQ FRQ HO RUGHQDPLHQWRLWDOLDQR $VtORDILUPD0$1&862(0³$XWRQRPLDGLDFFHUWDPHQWRHVLPXOWDQHRXV«REFLWSS SDUDODUHJXODFLyQLWDOLDQD 269 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO VRQ FRQVLGHUDGRV numerus clausus 6HJ~Q *$6&Ï1 ,1&+$867, ORV GHOLWRV LPSXWDGRVDODSHUVRQDItVLFD\DODSHUVRQDMXUtGLFDSRGUtDQFRQVLGHUDUVHFRQH[RVHQ HO VHQWLGR GHO DUW /(&ULP TXH VH UHILHUH D ORV GHOLWRV FRPHWLGRV VLPXOWiQHDPHQWHSRUGRVRPiVSHUVRQDVUHXQLGDV(VWDUHJODGHFRQH[LyQUHTXLHUH OD FRPLVLyQ GH XQ GHOLWR SRU GRV SHUVRQDV HQ XQLGDG GH HVSDFLR UHXQLGDV \ GH WLHPSR DFWXDFLyQ VLPXOWiQHD &RQ OD LQWHQFLyQ GH VXEVXPLU HO VXSXHVWR GH ODV SHUVRQDVItVLFDV\MXUtGLFDVDFXVDGDVSRUORVPLVPRKHFKRVHQHODUW/(&ULP VHDUJXPHQWDTXHVLVHREYLDODH[LJHQFLDGHSHUVRQDVUHXQLGDVHQVHQWLGRItVLFRVH SXHGHHQWHQGHUTXHODFRPLVLyQHVVLPXOWiQHDDXQTXH³en rigor, la persona jurídica no comete un delito en un momento determinado, sino que se le imputa responsabilidad porque su organización defectuosa y su falta de control han permitido la comisión del delito en su provecho´ (Q HVWH VHQWLGR HO FLWDGR DXWRU HQWLHQGHTXH³si pudiera hablarse de comisión esta se produciría en el momento de comisión del delito por la persona física´DXQTXHUHFRQRFHTXHHVWHHQFDMHVXSRQH IRU]DUODOHWUDGHODOH\\DTXHHQVHQWLGRHVWULFWRQLORVGHOLWRVse cometenDODYH] QLODVSHUVRQDVHVWiQreunidas $KRUD ELHQ D SHVDU GH OD GLILFXOWDG SDUD HQFDMDU OD UHVSRQVDELOLGDG SHQDO GH ODV SHUVRQDV MXUtGLFDV \ GH TXLHQHV SRU HOOD DFW~DQ HQ OD OLWHUDOLGDG GH ORV VXSXHVWRV SUHYLVWRV HQ HO DUW /(&ULP OD UHODFLyQ GH FRQWLQHQFLD TXH H[LVWH HQWUH VHQGRV REMHWRV SURFHVDOHV HQ YLVWD GHO LGpQWLFR Q~FOHR IiFWLFR HQ HO TXH VH IXQGDPHQWDQ DPEDV UHVSRQVDELOLGDGHV VXSRQH D PL MXLFLR XQ OLJDPHQ OR VXILFLHQWHPHQWH IXHUWH FRPR SDUD LQWHUSUHWDU H[WHQVLYDPHQWH ODV FDXVDV GH FRQH[LyQ 'H RWUR PRGR VH SHUGHUtDQ ODV YHQWDMDV GHULYDGDV GH XQD LQYHVWLJDFLyQ \ XQ HQMXLFLDPLHQWR FRQMXQWR GH DPERV VXMHWRV \ VH LQFXUULUtD HQ XQ HYLGHQWH ULHVJR GH VHQWHQFLDV FRQWUDGLFWRULDV FRQ ODV QHJDWLYDV LPSOLFDFLRQHV TXH FRQOOHYD HQ WpUPLQRV GH VHJXULGDGMXUtGLFD\GHMXVWLFLDTXHXQRVPLVPRV KHFKRV H[LVWDQ\ GHMHQGHH[LVWLU SDUDORVGLVWLQWRVyUJDQRVGHO(VWDGR (QUHDOLGDGHQDOJXQDRFDVLyQHO76KDDGPLWLGRHOFDUiFWHUDELHUWRGHODVFDXVDVGH FRQH[LyQ VHxDODGDV HQ HO DUW /(&ULP (Q HVWH VHQWLGR HQ XQ VXSXHVWR GH UHFHSWDFLyQ VRVWXYR TXH ³si bien la jurisprudencia patria se ha inclinado por una 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1(63,(*(/%(5*-/Derecho Procesal…REFLWS &IU*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWS 9HU*$6&Ï1,&+$867,)³&RQVHFXHQFLDVSURFHVDOHVGHOQXHYR…REFLWS,JXDOPHQWH GHOPLVPRDXWRUProceso penal y…REFLWSS &IU*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWSTXHKDFHUHIHUHQFLDDOD QHFHVLGDGGHREYLDUXQDLQWHUSUHWDFLyQOLWHUDOGHODH[LJHQFLDOHJDOGHTXHODVSHUVRQDVHVWpQUHXQLGDV (QODPLVPDOtQHDVRVWLHQH*$6&Ï1,1&+$867,)Proceso penal y persona…REFLWS TXH ³a todos los efectos, resulta básico que pueda investigarse y enjuiciarse conjuntamente a la persona física y a la persona jurídica, pues está claro que la imputación de responsabilidad penal a una y a otra se funda, en parte, en unos hechos comunes (…) y conviene evitar que se divida “la continencia de la causa´´ (QHVWHVHQWLGRVRVWLHQHHO7&TXHHVFODURTXHXQRVPLVPRVKHFKRVQRSXHGHQH[LVWLU\GHMDUGH H[LVWLU SDUD ORV yUJDQRV GHO (VWDGR OR TXH RFXUUH FXDQGR HO RUGHQDPLHQWR SHUPLWH XQD GXDOLGDG GH SURFHGLPLHQWRV\HQFDGDXQRGHHOORVVHSURGXFHQUHVROXFLRQHVFRQWUDGLFWRULDVSHURODFRQWUDGLFFLyQ QR GHULYD GH KDEHUVH DERUGDGR XQRV PLVPR KHFKRV GHVGH SHUVSHFWLYDV MXUtGLFDV GLYHUVDV VLQR TXH UHVLGHSUHFLVDPHQWHHQTXHXQRVPLVPRVKHFKRVRFXUULHURQRQRRFXUULHURQRTXHXQDPLVPDSHUVRQD IXHVXDXWRURQRORIXHORTXHUHGXQGDUtDHQXQDYXOQHUDFLyQGHOSULQFLSLRGHVHJXULGDGMXUtGLFD9HU SRUWRGDV667&GHGHRFWXEUH\GHGHIHEUHUR 270 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD exégesis estricta, favorable al «númerus clausus», no faltan argumentos para la posición contraria´(QODPLVPDUHVROXFLyQHO$OWR7ULEXQDOFRQWLQ~DGLFLHQGRTXH ³la razón misma de la conexidad material como criterio de competencia puede no agotarse en las previsiones expresas, y el texto del precepto no sólo no excluye otras posibilidades, sino que incluso parece admitirlas con la fórmula de que los supuestos enumerados «considérense delitos conexos», como si otros pudieran serlo al margen de tal consideración explícita´(QHVWHRUGHQGHLGHDVFDEHHQWHQGHUTXHYDULDV res iudicandae SHQDOHV VRQ FRQH[DV FXDQGR WLHQHQ HQ FRP~Q DOJ~Q HOHPHQWR HQ SDUWLFXODU FXDQGR H[LVWH XQ QH[R H[WUDSURFHVDO HQWUH ORV KHFKRV \ QR H[FOXVLYDPHQWHHQORVVXSXHVWRVFRQWHPSODGRVHQODOH\ 'HKHFKRODHYROXFLyQGHOGHOLWRGHUHFHSWDFLyQDOTXHVHUHILHUHODFLWDGDUHVROXFLyQ GHO76SRGUtDHQFRQWUDUFLHUWDDQDORJtDFRQQXHVWURREMHWRGHHVWXGLR/DUHFHSWDFLyQ HUDFRQVLGHUDGDLQLFLDOPHQWHFRPRXQPRGRGHSDUWLFLSDFLyQHQHOGHOLWRGHURER\ VyOR SRVWHULRUPHQWH VH WLSLILFy FRPR FRQGXFWD DXWyQRPD 'H PRGR DQiORJR HQ HO PRPHQWRHQTXHHO&3LQWURGXFHODUHVSRQVDELOLGDGGHODVSHUVRQDVMXUtGLFDVWLSLILFD FRPRFRQGXFWDDXWyQRPDORTXHKDVWDKDFHSRFRHUDSHQDOPHQWHLUUHOHYDQWHSHUR TXHQRGHMDGHVHUPDWHULDOPHQWHXQDIRUPDGHSDUWLFLSDFLyQHQHOGHOLWRGHRWUR3RU RWUDSDUWHDOLJXDOTXHRFXUUHFRQODSHQDOLGDGGHODUHFHSWDFLyQODVSHQDVSUHYLVWDV SDUDODVSHUVRQDVMXUtGLFDVWRPDQFRPRUHIHUHQFLDSDUDILMDUVXGXUDFLyQODVSHQDV SULYDWLYDV GH OLEHUWDG SUHYLVWDV SDUD OD SHUVRQD ItVLFD DXWRUD GHO GHOLWR DUW ELV &3ORTXHWDPELpQSRGUtDVHUYLUGHDSR\RDODWHVLVTXHFDOLILFDGHSDUWLFLSDFLyQ ODUHODFLyQHQWUHDPERVVXMHWRVUHVSRQVDEOHVFRQHOFRQVLJXLHQWHOLJDPHQHVWUXFWXUDO TXHVHGDUtDHQWUHORVWLSRVSHQDOHV&RPRFRQVHFXHQFLDFDEHDILUPDUDOLJXDOTXHOR KDFHHO76HQUHODFLyQFRQORVGHOLWRVGHURER\UHFHSWDFLyQTXHODFRQH[LGDGHQWUH DPERV GHOLWRV GH GHVFDQVD HQ OD SURSLD HVWUXFWXUD GH ORV WLSRV $QiORJDPHQWH FRQVLGHURTXHODFRQH[LGDGH[LVWHQWHHQWUHORVGHOLWRVLPSXWDEOHVDODSHUVRQDItVLFD\ DODSHUVRQDMXUtGLFDVHVXVWHQWDUtDHQHOSURSLRVLVWHPDGHLPSXWDFLyQSUHYLVWRSDUD ORVHQWHVFROHFWLYRV 6766DODGHGHVHSWLHPEUH5-?)- &IU'(/$2/,9$6$1726$La conexión en el proceso penal«REFLWS 6REUHHVWHSDUWLFXODUVHxDOD'(/$2/,9$6$1726$La conexión en el proceso penal«RE FLWSTXHODFRQH[LyQSHQDOVHUHILHUHDXQQH[RHQWUHKHFKRVH[WUDSURFHVDOHVTXHYLHQHQOXHJRDO SURFHVRSHQDOIUHQWHDODFRQH[LyQFLYLOTXHLPSOLFDXQQH[RHQWUHDFFLRQHV (Q HVWH VHQWLGR HO DUW ELV ILMD HO OtPLWH WHPSRUDO GH GHWHUPLQDV SHQDV SUHYLVWDV SDUD ODV SHUVRQDVMXUtGLFDVHQDWHQFLyQDODGXUDFLyQPi[LPDGHODSHQDSULYDWLYDGHOLEHUWDGSUHYLVWDSDUDHO FDVRGHTXHHOGHOLWRIXHUDFRPHWLGRSRUSHUVRQDItVLFD 6766DODGHGHVHSWLHPEUH5-)- 271 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO (OHQMXLFLDPLHQWRFRQMXQWRRVHSDUDGRGHDPERVREMHWRV SURFHVDOHV /DHVWUHFKDUHODFLyQHQWUHHOGHOLWREDVH\HOLOtFLWRSHQDOLPSXWDEOHDOHQWHLPSRQHOD WHQGHQFLDDOSURFHVRDFXPXODWLYR'HKHFKRHQODGRFWULQDVHKDOOHJDGRDDILUPDU TXHHVXQDUD]yQGHSXUDOyJLFDODTXHFRQGXFHDOHQMXLFLDPLHQWRFRQMXQWRGHDPEDV UHVSRQVDELOLGDGHVHQWDQWRTXHHVWDOODLQWHUFRQH[LyQGHODUHVSRQVDELOLGDGSHQDOGH ODSHUVRQDItVLFD\GHODSHUVRQDMXUtGLFDTXHODOyJLFD\HOVHQWLGRFRP~QLPSRQHQ FRPRUHJODJHQHUDO\FXDQGRVHDIDFWLEOHHOHQMXLFLDPLHQWRFRQMXQWRGHDPEDVFODVHV GHSHUVRQDV3RUORWDQWRDSHVDUGHTXHFRQODQXHYDUHJXODFLyQGHODFRQH[LGDG OD DFXPXODFLyQ VH VRPHWH D UD]RQHV GH RSRUWXQLGDG UHODWLYDV DODV IDFLOLGDGHV SDUD LQYHVWLJDU\SUREDUORVKHFKRVDVtFRPRDODHYLWDFLyQGHGLODFLRQHVVHWUDWDUtDHQ PLRSLQLyQGHXQVXSXHVWRGHFRQH[LyQQHFHVDULD\QRPHUDPHQWHFRQYHQLHQWHHQ YLUWXG GH OD IXHU]D TXH FDEH DWULEXLU DO QH[R H[WUDSURFHVDO TXH VH REVHUYD HQWUH DPERVREMHWRV 3UHFLVDPHQWHHVHQ~FOHRIDFWXDOFRP~QHVHOIXQGDPHQWRGHODUHJODGHOsimultaneus processus SRUODTXHVHKDRSWDGRHQODUHJXODFLyQLWDOLDQD(QHVWHVHQWLGRHODUW '/JVHVWDEOHFHTXHHOSURFHGLPLHQWRSRUHOLOtFLWRDGPLQLVWUDWLYR GHO HQWH VH UH~QH FRQ HO SURFHGLPLHQWR SHQDO LQVWDXUDGR IUHQWH DO DXWRU GHO GHOLWR GHO TXH GHSHQGH WDO LOtFLWR 'H HVWD IRUPD OD OH\ HVSHFLDO TXH UHJXOD HQ ,WDOLD OD UHVSRQVDELOLGDGGHORVHQWHVSRUODFRPLVLyQGHGHOLWRVHVWDEOHFHHOSULQFLSLRJHQHUDO GHHQMXLFLDPLHQWRFRQMXQWRHQDQWtWHVLVGHOfavor separationisTXHLPSUHJQDHO&33 LWDOLDQR (VWD RSFLyQ OHJLVODWLYD VH MXVWLILFD SRU UD]RQHV GH HIHFWLYLGDG GH KRPRJHQHLGDGGHHFRQRPtDSURFHVDODVtFRPRGHLQWHJULGDGGHOHQMXLFLDPLHQWRTXH SUHYDOHFHQ VREUH ODV UD]RQHV GH FHOHULGDG 6LQ HPEDUJR D FRQWLQXDFLyQ OD OH\ LWDOLDQDHVWDEOHFHDOJXQDVH[FHSFLRQHVDODUHJODJHQHUDOGHOHQMXLFLDPLHQWRFRQMXQWR FRPR VHUtDQ OD LQFDSDFLGDG VREUHYHQLGD GH OD SHUVRQD ItVLFD R OD WUDPLWDFLyQ GHO SURFHVRIUHQWHDOHQWHSRUDOJ~QSURFHGLPLHQWRHVSHFLDO3RU~OWLPRVHHVWDEOHFHXQD FOiXVXODDELHUWDTXHVHJ~QSDUWHGHODGRFWULQDTXHEUDUtDHOFDUiFWHUWD[DWLYRGHORV VXSXHVWRVGHVHSDUDFLyQ(VWDQRUPDGLVSRQHTXHVHSURFHGDVHSDUDGDPHQWHIUHQWH *,*/,2/, 0 ,O SURFHGLPHQWR GL DFFHUWDPHQWR H DSSOLFD]LRQH GHOOH VDQ]LRQL DPPLQLVWUDWLYH 3URILOL JHQHUDOL HQ $$99 $ 'L $PDWR GLU $ ' $UULYR $ 'L $PDWR FRRUGV Trattato di diritto penale dell'impresa. La responsabilitá da reato degli enti9RO&HGDP9HURQDSS S &IU*$5&Ë$3e5(=--³&XHVWLRQHVSURFHVDOHVHQODH[LJHQFLD«REFLWSS (VWD GLIHUHQFLD MXULVSUXGHQFLDO HQWUH OD FRQH[LyQ QHFHVDULD \ VXILFLHQWH HV DQDOL]DGD HQ 3e5(= &58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= -5 6(2$1( 63,(*(/%(5*-/Derecho Procesal…REFLWS $VtGLVSRQHHODUW'/JVTXH³Il procedimento per l'illecito amministrativo dell'ente e' riunito al procedimento penale instaurato nei confronti dell'autore del reato da cui l'illecito dipende´ 9$55$62*Il procedimento per gli illeciti…REFLWS(QLGpQWLFRVHQWLGRVHSURQXQFLD &259,3³$WWULEX]LRQLGHOJLXGLFHSHQDOHLQPDWHULDGLUHVSRQVDELOLWjGHJOLHQWL´HQ$$99La responsabilità amministrativa degli enti. D.lgs. 8 giugno 2001, n. 231,SVRD0LOiQSS S $ILUPD 9$55$62 * Il procedimento per gli illeciti…RE FLW SS TXH OD QRUPD GH FLHUUHGHODUWF'/JVFRQVXDEVWUDFFLyQTXLHEUDODWD[DWLYLGDGGHODVH[FHSFLRQHVHQ FXDQWRTXHGDHQWUDGDDVLWXDFLRQHVQRSUHILJXUDGDVH[SUHVDPHQWHSHURTXHVHLPSRQHQSRUUD]RQHV GHFRKHUHQFLDVLVWHPiWLFD(QODPLVPDOtQHDVHSURQXQFLDQHQWUHRWURV&25'(52)Procedura penale « RE FLW S )(558$ 3 ³,O SURFHVVR SHQDOH FRQWUD JOL HQWL LQFRHUHQ]H H 272 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD DO HQWH FXDQGR OD REVHUYDQFLD GH ODV GLVSRVLFLRQHV SURFHVDOHV OR KDJD QHFHVDULR 6L ELHQHVFLHUWRTXHHVWDFOiXVXODGHFLHUUHGHMDXQHQRUPHHVSDFLRDODGLVFUHFLRQDOLGDG MXGLFLDO GHEH DGPLWLUVH TXH DO PLVPR WLHPSR JDUDQWL]D OD HFRQRPtD SURFHVDO \ HO GHUHFKR D XQD GHIHQVD HILFD] HQ WRGDV ODV IDVHV GHO SURFHVR VLHPSUH TXH HQ VX LQWHUSUHWDFLyQVHSDUWDGHODHVWULFWDQHFHVLGDGGHVHSDUDFLyQVLQYDFLDUGHFRQWHQLGR ODUHJODJHQHUDOGHOsimultaneus processus. (O SUREOHPD HQ (VSDxD WDO \ FRPR VH VHxDOy HQ HO DSGR DQWHULRU UDGLFD HQ OD LQH[LVWHQFLD GH XQD QRUPD ad hoc TXH HVWDEOH]FD OD UHJOD GHO HQMXLFLDPLHQWR FRQMXQWR DVt FRPR HQ HO GLItFLO HQFDMH GH OD SHFXOLDU VLWXDFLyQ TXH VH GD HQWUH OD SHUVRQDItVLFD\ODSHUVRQDMXUtGLFDHQORVVXSXHVWRVGHFRQH[LyQSUHYLVWRVHQHODUW /(&ULP TXH JHQHUDOPHQWH VRQ FRQVLGHUDGRV numerus clausus < HV TXH SDUWLHQGRGHODH[LVWHQFLDGHGRVREMHWRVSURFHVDOHVODUHJODJHQHUDOHVTXHFDGDXQR VXSRQJD OD IRUPDFLyQ GH XQD FDXVD DUW /(&ULP GH WDO VXHUWH TXH HO HQMXLFLDPLHQWRFRQMXQWRVyORHVSRVLEOHVLDPERVSXHGHQVHUFRQVLGHUDGRVFRQH[RV HQYLUWXGGHODUW/(&ULP6LQHPEDUJRDSHVDUGHTXHODDXVHQFLDGHXQDUHJOD OHJDOHVSHFtILFDTXHGLVSRQJDHOHQMXLFLDPLHQWRFRQMXQWRSDUDODVSHUVRQDVItVLFDV\ ODVSHUVRQDVMXUtGLFDVKD\TXHWRPDUHQFRQVLGHUDFLyQTXHFRPRUHJODJHQHUDOQR SXHGHQ SHUVHJXLUVH HQ SURFHGLPLHQWRV VHSDUDGRV D ODV GLYHUVDV SHUVRQDV DFWXDOPHQWHLQFXOSDGDVSRUHOPLVPRKHFKR$VtSXHVSDUHFHTXHHQYLVWDGHOD HVWUHFKD FRQH[LyQ H[LVWHQWH HQWUH HO FRPSOHMR IiFWLFR TXH IXQGDPHQWD OD UHVSRQVDELOLGDG SHQDO GHO HQWH \ HO KHFKR SXQLEOH LPSXWDGR D OD SHUVRQD QDWXUDO UHVXOWD FXDQGR PHQRV DFRQVHMDEOH VL QR REOLJDGR HQ OD PHGLGD GH OR SRVLEOH TXH SDUD IDFLOLWDU OD LQYHVWLJDFLyQ \ OD SUXHED GH ORV KHFKRV \ OD GHWHUPLQDFLyQ GH ORV SUHVXQWRV UHVSRQVDEOHV DVt FRPR SDUD DOFDQ]DU XQD PD\RU FRPSOHWLWXG HQ HO HQMXLFLDPLHQWR \ SDUD HYLWDU SURQXQFLDPLHQWRV FRQWUDGLFWRULRV DPERV FDXVDV GLVFXUUDQSRUHOPLVPRSURFHGLPLHQWR $QWHODIDOWDGHXQDUHJODOHJDOGHFRQH[LyQSRUVLHOOLJDPHQLQKHUHQWHDODPLVPD HVWUXFWXUDGHORVWLSRVSHQDOHV\ODVLPLOLWXGFRQHOVXSXHVWRGHFRQH[LyQSUHYLVWRHQ HO DUW /(&ULP QR IXHUDQ VXILFLHQWHV FDEH HVJULPLU DOJXQRV RWURV DUJXPHQWRV FRPSOHPHQWDULRV GH GHUHFKR SRVLWLYR TXH DSR\DUtDQ LJXDOPHQWH OD VROXFLyQ GHO HQMXLFLDPLHQWRFRQMXQWR D (QSULPHUOXJDUVLVHDWLHQGHDODOLWHUDOLGDGGHODUW/(&ULPVHJ~QHO FXDO cada delito dará lugar a la formación de una causa SDUWLHQGR GHO HQWHQGLPLHQWRGHTXHODSHUVRQDItVLFD\ODSHUVRQDMXUtGLFDSDUWLFLSDQHQXQ mismo delito DPERV GHEHUtDQ VHU HQMXLFLDGRV HQ XQ PLVPR SURFHGLPLHQWR (VGHFLUVLVHLQWHUSUHWDTXHHQVHQWLGRHVWULFWRVHFRPHWHXQ~QLFRGHOLWR GHO TXH VH GHULYDQ VHQGDV UHVSRQVDELOLGDGHV HO SURFHGLPLHQWR KD GH VHU DQRPDOLHQHOOHUHJROHGLDFFHUWDPHQWR´HQ$$99**DUXWLFRRUGResponsabilità degli enti per illeciti amministrativi dipendenti da reato&HGDP3DGRYDSSS &IU63$1*+(5*I procedimenti speciali…REFLWS 3e5(=&58= 0$57Ë1 $- )(55(,52 %$$021'( ;; 3,f2/ 52'5Ë*8(= - 5 6(2$1(63,(*(/%(5*-/ Derecho Procesal…REFLWS *Ï0(=25%$1(-$(Comentarios a la Ley …REFLW S 273 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO WDPELpQ~QLFR(VWDLQWHUSUHWDFLyQLPSOLFDHQWHQGHUTXHODVUHODFLRQHVGH FRQH[LGDG VH SURGXFHQ QHFHVDULDPHQWH HQWUH GRV GHOLWRV \ QR HQWUH GRV REMHWRVSURFHVDOHVVLELHQHVFLHUWRTXHHVWiFODURVLOD/(&ULPSUHWHQGtD UHDOL]DUWDOGLVWLQFLyQ E (QVHJXQGROXJDUODUHJODFRPSHWHQFLDOGHODUWELV/(&ULPSDUHFHWHQGHU DOHQMXLFLDPLHQWRFRQMXQWR(QHVWHVHQWLGRFDEHHQWHQGHUTXHDODOX]GHO OLJDPHQ SUHMXGLFLDO TXH H[LVWH HQWUH HO LOtFLWR LPSXWDEOH DO HQWH \ HO GHOLWR SUHVXSXHVWR FRQ HO ILQ GH IDFLOLWDU XQ F~PXOR SURFHVDO QR QHFHVDULR SHUR LGyQHR SDUD HYLWDU HO ULHVJR GH GHFLVLRQHV FRQWUDGLFWRULDV OH KD SDUHFLGR QDWXUDO DO OHJLVODGRU DVLJQDU OD FRPSHWHQFLD SDUD FRQRFHU GH ORV LOtFLWRV LPSXWDEOHV DO HQWH DO PLVPR yUJDQR FRPSHWHQWH SDUD FRQRFHU GHO GHOLWR EDVH'HHVWDIRUPDODFRPSHWHQFLDREMHWLYDDOYHQLUDWULEXLGDDOPLVPR MX]JDGRRWULEXQDOQRWLHQHTXHVHUPRGLILFDGDSRUUD]yQGHODFRQH[LyQSDUD ORJUDUHOGHVHDEOHUHVXOWDGRGHOHQMXLFLDPLHQWRFRQMXQWRGHDPERVVXMHWRV F 3RU VX SDUWH OD UHJOD LQWURGXFLGD HQ HO DUW /(&ULP VHJ~Q OD FXDO OD SHUVRQD MXUtGLFD SRGUi SUHVWDU VX FRQIRUPLGDG FRQ LQGHSHQGHQFLD GH OD SRVLFLyQTXHDGRSWHQORVGHPiVDFXVDGRVSDUHFHSUHVXSRQHUWDOUHXQLyQDO UHIHULUVH D OD FRQIRUPLGDG DXWyQRPD GH OD HQWLGDG HQ XQ SURFHVR LQLFLDGR FRQWUDXQDSOXUDOLGDGGHHQFDXVDGRV6LELHQHVFLHUWRTXHHVWDQRUPDSUHYp XQ VXSXHVWR GH VHSDUDFLyQ SDUD HO FDVR HQ TXH OD SHUVRQD MXUtGLFD VH FRQIRUPH\FRQWLQ~HHOSURFHVRIUHQWHDORVLQGLYLGXRVGLVFRQIRUPHVQRHV PHQRV FLHUWR TXH WDO HYHQWXDOLGDG SRGUi WHQHU OXJDU VLHPSUH \ FXDQGR HO SURFHGLPLHQWR VH KD\D HQWDEODGR LQLFLDOPHQWH GH IRUPD FRQMXQWD IUHQWH D WRGRV $ SHVDU GH ODV SRGHURVDV UD]RQHV TXH VH KDQ HVJULPLGR D IDYRU GHO HQMXLFLDPLHQWR FRQMXQWRQRHVSRVLEOHLJQRUDUTXHHQFLHUWRVVXSXHVWRVDPERVVXMHWRVWHQGUiQTXH VHUHQMXLFLDGRVVHSDUDGDPHQWH7DOHQMXLFLDPLHQWRVHSDUDGRUHVXOWDSRVLEOHWRGDYH] TXH HQ HO SURFHVR SHQDO QR H[LVWH OD ILJXUD GHO OLWLVFRQVRUFLR SDVLYR QHFHVDULR (Q HVWD OtQHD FDEUtD LQWHUSUHWDU TXH KD\ XQLGDG GH REMHWRV FXDQGR VH DFXVD GH XQ VROR KHFKR SXQLEOH D XQR R YDULRV VXMHWRV $Vt OR HQWLHQGHQ 720e *$5&Ë$ - $ *$5&Ë$ /8%e1 %$57+( 3 Temario de derecho procesal penal, adaptado al nuevo programa de las pruebas selectivas para el ingreso en las carreras judicial y fiscalHG&ROH[0DGULGSS SDUDTXLHQHVODSOXUDOLGDGGHREMHWRVVHSURGXFLUtDFXDQGRVHDFXVDGHYDULRVKHFKRVSXQLEOHVDXQRR YDULRV DFXVDGRV 6LQ HPEDUJR QR SDUHFH TXH HVWD VHD OD FRQFHSFLyQ GH XQLGDG \ FRQH[LyQ TXH FRQWHPSODOD/(&ULPHQWDQWRTXHHOSULPHUVXSXHVWRGHFRQH[LyQTXHOD/H\SUHYpVHUHILHUHDORV GHOLWRVFRPHWLGRVVLPXOWiQHDPHQWHSRUGRVRPiVSHUVRQDVUHXQLGDVDUW/(&ULPHQGRQGHVH LQWHJUDUtDQODVFRQGXFWDVHQTXHGRVLQGLYLGXRVFRPHWHQXQPLVPRGHOLWR (VWDOtQHDDUJXPHQWDWLYDSRGUtDYHQLUDYDODGDSRU'(/$2/,9$6$1726$La conexión en el proceso penal«REFLWSS\SDUDTXLHQODFRDXWRUtDRODSDUWLFLSDFLyQGHYDULDVSHUVRQDVHQ XQ PLVPR KHFKR GHOLFWLYR QR FRQVWLWXLUtD XQ FDVR GH FRQH[LyQ HQ VHQWLGR HVWULFWR SRU IDOWDU OD SOXUDOLGDGGHOLFWLYDTXHFRQVWLWX\HSUHVXSXHVWRHVHQFLDOGHODFRQH[LyQ (Q WpUPLQRV VHPHMDQWHV LQWHUSUHWD 9$55$62 * Il procedimento per gli illeciti…RE FLW SS HO DUW 'OJV HO FXDO GH IRUPD DQiORJD DO DUW ELV /(&ULP GLVSRQH TXH ³la competenza a conoscere gli illeciti amministrativi dell'ente appartiene al giudice penale competente per i reati dai quali gli stessi dipendono´ (QHVWHVHQWLGRVRVWLHQH6(55$'20Ë1*8(=0Estudios de Derecho procesal«REFLWS TXHKDGHUHSXGLDUVHODSRVLEOHH[LVWHQFLDGHOLWLVFRQVRUFLRSDVLYRQHFHVDULRHQHOSURFHVRSHQDO 274 /RVSUHVXSXHVWRVSURFHVDOHV\HOREMHWRSURFHVDOVHJXLGRIUHQWHDXQDSHUVRQDMXUtGLFD &RQVHFXHQWHPHQWH DXQTXH HO SURFHVR VH LQVWDXUH IUHQWH D XQR VyOR GH ORV VXMHWRV LQYHVWLJDGRV \ QR IUHQWH D DPERV OD UHODFLyQ MXUtGLFRSURFHVDO HVWDUi ELHQ FRQVWLWXLGD (V GHFLU HO HQMXLFLDPLHQWR FRQMXQWR GH DPERV VXMHWRV VLHQGR FRQYHQLHQWH\DXQQHFHVDULRHQYLUWXGGHODXQLGDGIiFWLFDGHULYDGDGHOVLVWHPDGH UHVSRQVDELOLGDG SRU DWULEXFLyQ GH KHFKRV DMHQRV QR REHGHFH D LQH[RUDEOHV QHFHVLGDGHVGHODlitisWRGDYH]TXHODUHVSRQVDELOLGDGGHORVDFXVDGRVHVSHUVRQDO \VXGHUHFKRGHGHIHQVDGHWLWXODULGDG\HMHUFLFLRLQGLYLGXDO (O SURSLR &3 HVWDEOHFH WDO \ FRPR VH VHxDOy HQ HO DSGR GHO SUHVHQWH HStJUDIH FLHUWRVVXSXHVWRVHQORVTXHHVSRVLEOHMX]JDUH[FOXVLYDPHQWHDODSHUVRQDMXUtGLFD VLQ HQMXLFLDU D OD SHUVRQD ItVLFD DXWRUD GH ORV KHFKRV (Q WDOHV FDVRV HO SURFHVR VH VLJXH ~QLFDPHQWH IUHQWH DO HQWH FROHFWLYR HQ DWHQFLyQ D OD DXWRQRPtD GH VX UHVSRQVDELOLGDG IUHQWH D OD DWULEXLGD D OD SHUVRQD ItVLFD VL ELHQ VH KDFH SUHFLVR HO SURQXQFLDPLHQWRDOPHQRVincidenter tantum, VREUHODFRPLVLyQGHXQGHOLWRSRUXQ LQGLYLGXR TXH QR HV SDUWH HQ HO SURFHVR /RV PRWLYRV TXH SRGUtDQ FRQGXFLU D XQ HQMXLFLDPLHQWRVHSDUDGRGHDPERVVXMHWRVSXHGHQGLYLGLUVHDHIHFWRVH[SRVLWLYRVHQ UD]RQHVGHtQGROHSHQDO\UD]RQHVGHtQGROHSURFHVDO$XQTXHHQUHDOLGDGWRGDFDXVD PDWHULDOGHVHSDUDFLyQWLHQHXQUHIOHMRSURFHVDO\WRGDUD]yQGHQDWXUDOH]DSURFHVDO HQFXHQWUDVXIXQGDPHQWR~OWLPRHQXQDFLUFXQVWDQFLDIiFWLFDRH[WUDSURFHVDO $Vt SXHV GH OD UHJXODFLyQ SUHYLVWD HQ HO &3VHGHGXFHTXHODSHUVRQDMXUtGLFDVHUi HQMXLFLDGD DO PDUJHQ GH OD SHUVRQD ItVLFD FXDQGR HVWD ~OWLPD QR KD\D VLGR LQGLYLGXDOL]DGDRQRKD\DVLGRSRVLEOHGLULJLUHOSURFHGLPLHQWRFRQWUDHOODDUWWHU &3DVtFRPRFXDQGRODPLVPDVHHQFXHQWUHH[HQWDGHUHVSRQVDELOLGDGSRUKDEHU DFWXDGR GH IRUPD QR FXOSDEOH R QR SXHGD VHU MX]JDGD SRU KDEHUVH VXVWUDtGR D OD DFFLyQ GH OD MXVWLFLD R SRU KDEHU IDOOHFLGR DUW WHU &3 'H WDOHV FDXVDV OD LQFXOSDELOLGDG GH OD SHUVRQD ItVLFD \ VX IDOOHFLPLHQWR SRGUtDQ FRQVLGHUDUVH GH QDWXUDOH]D SHQDO HQ WDQWR TXH OD FXOSDELOLGDG KDFH UHIHUHQFLDD XQD FDWHJRUtD GH OD WHRUtD GHO GHOLWR PLHQWUDV TXH HO IDOOHFLPLHQWR HV XQD FDXVD GH H[WLQFLyQ GH OD UHVSRQVDELOLGDGSHQDODUW&3\QRVyORGHODDFFLyQSHQDO(OUHVWRGHORV VXSXHVWRVDSHVDUGHHVWDUSUHYLVWRVHQHO&3VHUtDQGHQDWXUDOH]DSURFHVDO$VtODQR LQGLYLGXDOL]DFLyQ GHO VXMHWR HQ HO PDUFR GH OD LQYHVWLJDFLyQ OD FRQFXUUHQFLD GH XQ yELFHGHSURFHGLELOLGDGTXHLPSLGDGLULJLUHOSURFHGLPLHQWRIUHQWHDODSHUVRQDItVLFD R OD IXJD GHO DXWRU GH ORV KHFKRV TXH LPSOLFDUi VX GHFODUDFLyQ HQ UHEHOGtD FRQ OD HQDWHQFLyQDTXH³el criterio general de nuestra Ley es considerar la posición de cada imputado con total independencia de los restantes´ ³la sentencia que ponga término al proceso debe tener en cuenta no solamente la comisión del hecho delictivo, sino muy principalmente la personalidad de los delincuentes y sus circunstancias subjetivas (…)´ ³por tal motivo, la sentencia que declara la existencia de un delito y considera autores del mismo a varios imputados puede, sin infringir ley alguna, condenar a algunos a determinada pena, a otros a una pena inferior e incluso absolver a algunos de los imputados´ (Q XQD OtQHD VLPLODU VH SURQXQFLD 'Ë$= 3,7$ 0 3 Conformidad, reconocimiento de hechos y pluralidad de imputados en el procedimiento abreviado, 7LUDQWOR%ODQFK 9DOHQFLDSS,JXDOPHQWHDSXQWDQ*,0(126(1'5$9025(12&$7(1$9 &257(6'20Ë1*8(=9Lecciones de Derecho procesal penal&ROH[0DGULGSTXH FXDQGRKD\SOXUDOLGDGGHVXMHWRVHQODSDUWHSDVLYDGHOSURFHVR\DFRPRDXWRUHV\DFRPRSDUWtFLSHV GH XQ VROR KHFKR GHOLFWLYR R GH KHFKRV FRQH[RV TXH GHEDQ UHVROYHUVH HQ XQD PLVPD VHQWHQFLD QR H[LVWLUiHQWUHORVGLVWLQWRVDFXVDGRVQLQJ~QWLSRGHYtQFXORQLGHEHUiQFRUUHULJXDOGDGGHVXHUWHV &IU 3257$/ 0$158%,$ - ³(O HQMXLFLDPLHQWR SHQDO GH«RE FLW 7DPELpQ VHxDOD OD LQH[LVWHQFLD GH OLWLVFRQVRUFLR SDVLYR QHFHVDULR *$6&Ï1 ,1&+$867, ) Proceso penal y persona…REFLWS 275 /DSHUVRQDMXUtGLFDFRPRSDUWHSDVLYDGHOSURFHVRSHQDO FRQVLJXLHQWH LPSRVLELOLGDG GH MX]JDUOH FRQVWLWX\HQ LPSHGLPHQWRV GH FDUiFWHU SURFHVDO 3HUR QR VyOR ORV VXSXHVWRV H[SUHVDPHQWH SUHYLVWRV HQ HO &3 VHUtDQ FDXVD GH HQMXLFLDPLHQWR VHSDUDGR VLQR TXH LJXDOPHQWH VL XQR GH ORV VXMHWRV SUHVWDVH VX FRQIRUPLGDG\HOSURFHVRFRQWLQXDVHSDUDHORWURVXSXHVWRH[SUHVDPHQWHSUHYLVWRHQ OD/(&ULPDUWWDPELpQVHURPSHUtDODFRQWLQHQFLDGHODFDXVD'HOPLVPR PRGRFXDOTXLHUFDXVDGHVXVSHQVLyQTXHDIHFWDVHLQGLYLGXDOPHQWHDXQRVyORGHORV VXMHWRVSRGUtDFRQGXFLUDODVHSDUDFLyQGHVHQGRVSURFHGLPLHQWRV6HUtDHOFDVRSRU HMHPSOR GH TXH HODXWRUGHORVKHFKRVUHVXOWDVHV~ELWDPHQWHLQFDSDFLWDGRDUW /(&ULP R HO VXSXHVWR HQ TXH QR SXGLHVH FRPSDUHFHU DO DFWR GHO MXLFLR RUDO SRU HQFRQWUDUVHHQIHUPRDUW/(&ULPGHELHQGRVXVSHQGHUVHHQDPERVFDVRVHO SURFHVRIUHQWHDODSHUVRQDItVLFD\FRQWLQXDQGRSDUDODMXUtGLFD (Q HVWH SXQWR HV SUHFLVR WUDHU D FRODFLyQ OD SUH